What we offer

Prove your QSBS status when it matters most

Your stock qualifies for QSBS treatment today, but can you prove it? A QSBS attestation letter is the documentation that confirms your eligibility, and it’s the record that protects your exclusion when an acquirer, lender, or the IRS asks.
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What is attestation?

A formal, defensible record that your stock qualifies

The QSBS exclusion can save you millions in taxes at exit. But the exclusion isn't guaranteed just because your stock qualified when it was issued. QSBS eligibility must be maintained for "substantially all" of your holding period.
A QSBS attestation is a letter that formally confirms your company’s qualified small business status. It documents your eligibility as of a specific date, captures the relevant share data for each holder, and creates a documented record that can be produced on demand.
Without it, you’re relying on either your memory or your legal team's ability to reconstruct your company’s status retroactively.
What can disqualify QSBS status?
Share repurchases
Shares issued one year before or after a buyback above a certain threshold may be disqualified, even if the shares themselves were originally eligible.
Cash management decisions
Investing in certain instruments with liquidity terms over 24 months can affect eligibility depending on the amount and your company’s age.
Business model changes
If your company shifts toward non-qualifying activities (professional services in health, law, finance, consulting, or others), QSBS status may be at risk.
Asset growth
If your gross assets exceed the $50–75M threshold, newly issued shares no longer qualify. Existing shares are unaffected, but the clock has stopped for new issuances.
What’s included

QSBS attestation.
Done-for-you.

Attestation letter
A formal written letter confirming your company's QSBS eligibility as of the review date, prepared by qualified professionals. It’s suitable for submission to the IRS, use in M&A due diligence, or delivery to investors and lenders.
Shareholder-level statements
Individualized statements for each trust and shareholder showing which of their specific securities are QSBS-eligible, with the documentation needed for personal tax filings.
Proactive risk monitoring
We flag eligibility risks before they become problems—share repurchases, asset threshold concerns, business model changes—so you can address them while you still have time.
Documentation package
Everything organized and stored: your attestation letter, shareholder statements, and supporting record. Everything’s ready to produce at a moment’s notice for any due diligence request.
When You Need It

Four situations where an
attestation letter is essential

M&A due diligence
When you sell your company, acquirers will ask whether your shares are QSBS-eligible. An attestation letter is what makes your response clean and credible. Reconstructing QSBS eligibility after the fact is possible, but expensive, time-consuming, and far less defensible.
Secondary sales and investor rights
Many institutional investors require confirmation that the shares they’re buying are QSBS-eligible, since the designation can substantially increase the value of their investment. An attestation letter satisfies this requirement and removes friction from secondary transactions.
Loan applications
Lenders evaluating equity-backed financing may ask for documentation of your QSBS status. An attestation letter is the standard deliverable.
Tax return support
When your trusts claim the QSBS exclusion on your tax returns, the attestation letter is the supporting documentation that substantiates the claim. Without it, the exclusion exists on paper but has no backing if questioned.
Simple pricing

Complete attestation for one flat fee.

Get everything you need to document your QSBS eligibility, including eligibility review, attestation letter, shareholder-level statements, and a complete documentation package.
For Android Users
QSBS Attestation
$2,500
one-time fee
Includes
  • Eligibility review
  • Attestation letter
  • Shareholder-level statements
  • Documentation package
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FAQs

Common questions about QSBS attestations

Is a QSBS attestation letter required?

It’s not legally required, but it’s practically essential if you want to be able to substantiate your QSBS exclusion. An attestation letter is the standard documentation used to confirm QSBS eligibility for tax filings, due diligence, and investor requests. Without one, claiming the exclusion becomes much harder to defend.

What’s the difference between a QSBS attestation and my gift and estate valuation?

They serve different purposes. Your gift and estate valuation establishes the fair market value of your shares at the time you gifted them to a trust. This is required for your Form 709. The QSBS attestation confirms that your company’s stock qualifies for the Section 1202 exclusion, and documents that status at a specific point in time.

Can’t my attorney just write a letter if I need one?

You can request a one-time letter when needed, but a retroactive letter is far less defensible. Attestation creates documentation of your QSBS status as it exists now, which is a much stronger position than a letter reconstructed after a question has already arisen.

Why do I need this if I’m already tracking my QSBS eligibility manually?

Attestation creates a formal, third-party-documented record. The distinction matters in due diligence and in any IRS inquiry. Acquirer counsel and the IRS aren’t going to take your word for it.

Do I need separate attestation for each trust?

The attestation is issued at the company level, confirming the company's QSBS status. Shareholder-level statements are then generated for each trust individually, documenting which specific shares held by that trust are QSBS-eligible. Both are included.

Is this available to founders who didn't set up trusts with Promissory?

Yes. Many founders choose to start with an attestation before proceeding with trusts. Your attestation gives you a defensible base for your QSBS position, whether you decide to leverage trusts with Promissory or not.

Protect your equity. Maximize your outcome.

The decisions you make now determine what you keep.
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© 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.