QSBS Trust Insights

Major QSBS changes: $15M exclusion and new tiered benefits under the One Big Beautiful Bill

Learn how the new law expands tax exclusions, introduces graduated holding period benefits, and broadens eligibility for larger companies.

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The 3-Year QSBS Exit: Why OBBBA's Tiered Exclusion Changes Exit Timing

The five-year QSBS cliff is gone. OBBBA unlocks partial exclusions at year 3 and 4, but the tax rate on the remainder surprises most founders.

Promissory blog cover: The 3-Year QSBS Exit: Why OBBBA’s Tiered Exclusion Changes Exit Timing

Section 1045 QSBS Rollover: How Founders Defer Tax and Reset the QSBS Clock

Sold QSBS before 5 years? §1045 lets you roll proceeds into new qualified stock, defer the gain, and keep the QSBS clock running.

Promissory blog cover: Section 1045 QSBS Rollover: How Founders Defer Tax and Reset the QSBS Clock

What Is a Non-Grantor Trust? A Founder's Guide to QSBS, Asset Protection, and Estate Tax (2026)

Most founders learn what a non-grantor trust is the week before exit. By then, it's too late. Here's what it does and when to set one up.

Promissory blog cover: What Is a Non-Grantor Trust? A Founder's Guide to QSBS, Asset Protection, and Estate Tax (2026)

What Is an Intentionally Defective Grantor Trust? A Founder's Complete Guide to IDGTs (2026)

An IDGT freezes your estate and shifts appreciation to beneficiaries tax-free. But founders often misuse it. Here's what it's built for.

Promissory blog cover: What Is an Intentionally Defective Grantor Trust? A Founder's Complete Guide to IDGTs (2026)

QSBS Trust Stacking: A Practical Guide for Founders (2026)

QSBS trust stacking lets founders multiply the $15M exclusion across multiple non-grantor trusts. A practical 2026 guide to structure, timing, and the common mistakes that invalidate stacking.

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