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Generally speaking, tax deductions or exemptions become more valuable as tax rates rise. If tax rates on federal long-term capital gains do increase in the future, one particular exemption that could become even more valuable is a long-term capital gains tax exemption for certain gains from the...
Five-year rule:The investor must hold the stock for a minimum of five years to fully benefit from the QSBS tax exemption. However, they can employ certain rollover strategies for shares held for shorter periods of time. Limits on exclusions Exclusion cap:The amount of gain eligible for the ...
The biggest tax benefit of qualified small business stock (QSBS) is the potential to exclude up to 100% of capital gains from federal taxes, which can significantly reduce the tax burden on investors. In addition, exclusions from the alternative minimum tax (AMT) and net investment income (NI...
As a limited partner, receiving a distribution before the 5-year QSBS holding period can raise questions about preserving your tax benefits. Whether your fund’s early exit stems from an acquisition, tender offer, or secondary sale, we can help you navigate QSBS rollovers to ensure you maximi...