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Financial Insights
Wealth Management and Planning Insights
How Founders Can Defer Seven-Figure Gains with a QSBS §1045 Rollover
Startup founders holding QSBS for more than six months but less than five years can defer taxation on gains above the Section 1202 exclusion by reinvesting sale proceeds into new QSBS within 60 days. This Section 1045 rollover resets holding periods and basis, allowing eventual use of the full gain exclusion and indefinite deferral until the replacement stock is sold.
Gustaf Rounick, CFP®, ChFC®
Sep 1
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