This presentation will cover the basics of qualified small business stock (QSBS) under section 1202, address changes after the One Big Beautiful Bill Act, show you how founders can “stack” multiple capital gain exclusions among family members, examine how non-grantor trusts can be the ultimate tool for QSBS planning to protect family members and minimize state income taxes, and discuss the challenges in non-grantor trust drafting compared to the more commonly used irrevocable grantor trusts.
CLE, CFP, CIMA®, CPWA®, CIMC®, RMA®, and AEP® CE Credits have been applied for and are pending approval.
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