QSBS Trust Insights

July 7, 2025
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.
Abstract illustration of layered signal rings and circuit elements, representing QSBS legislative changes and tiered benefits
April 4, 2025
What is an Intentionally Defective Grantor Trust (IDGT)?
An IDGT gives early-stage founders control during company growth, with the option to convert and unlock QSBS stacking benefits before exit.
Illustration of a target connected by an arrow to a stack of documents, representing IDGT planning strategies
April 3, 2025
What is a SLANT?
A SLANT lets founders multiply their QSBS exclusions through a separate taxpayer trust while keeping indirect access to assets via their spouse.
Illustration of multiple pairs of people dancing together, representing SLANT agreements
© 2026 Promise financial, Inc.
Promissory is not a law firm and does not offer legal, tax, or financial advice. All information provided is general in nature and is intended for informational purposes only. For advice specific to your situation, please consult a qualified attorney.