Strategies to Maximize Tax- Free Gain Exclusion Using Qualified Small Business Stock

he Qualified Small Business Stock (QSBS) exclusion under IRC Section 1202 is one of the most powerful opportunities in the tax code for realizing tax-free capital gains. However, the rules governing QSBS eligibility and strategic gain exclusion are complex, nuanced, and often misunderstood.

In this webinar, Jeff Levine, CPA/PFS, CFP®, Lead Financial Planning Nerd at Kitces.com provides a deep dive into the key requirements for both businesses and shareholders to qualify for QSBS treatment, and explores advanced planning strategies to maximize the tax-free gain exclusion – particularly as key thresholds change after July 4, 2025. Using practical scenarios and case-based analysis, advisors will learn how to identify qualifying opportunities, avoid common holding-period pitfalls, and implement proactive strategies – from the “Genesis” gifting strategy to Section 1045 rollovers – that can significantly reduce or eliminate capital gains tax exposure. This webinar will also cover common misconceptions, state tax conformity issues, and entity conversion planning, making it essential for advisers working with high-growth business owners and startup investors.

During this webinar, advisors will learn how to:
- Identify the core statutory requirements for businesses and shareholders to qualify for the QSBS gain exclusion under Section 1202;
- Evaluate how post-July 4, 2025 changes to QSBS rules affect gain exclusion thresholds and holding period requirements;
- Apply advanced QSBS planning techniques – including stock swaps, Section 1045 rollovers, and the Genesis strategy – to maximize gain exclusion across multiple taxpayers;
- Analyze how different sale structures – including partial redemptions and installment sales – affect QSBS qualification and gain treatment;

Assess entity conversion opportunities and risks when generating QSBS-eligible stock from existing businesses or pass-through entities.

Accessing the webinar:
You can find your custom link by accessing the email confirmations that have been sent to you via email from webinar.host@bigmarker.com. You can also find your individual sign-on link within the downloadable calendar invite for the webinar.

Continuing Education (CE): 1.5 Credits
For attendees who want to receive CE credit for designations managed by the CFP Board, IWI, and American College, we will report your attendance directly to these organizations within 72 hours as long as you enter your certification numbers during registration and attend the live session for at least 75 minutes.

For attendees who want to receive CE credit as an Investment Adviser Representative (IAR), we will report your attendance directly to FINRA within 72 hours as long as you enter your certification numbers during registration and attend the live session for at least 75 minutes. Additionally, Kitces Members must have purchased the IAR Add-on to have their CE reported to FINRA as an IAR.

For attendees who want to receive CE credit as a Certified Public Accountant (CPA), you must attend the live session for at least 75 minutes and complete all polls presented at the live event. A certificate will be provided to you for self-reporting to NASBA.

All attendees who meet the minimum attendance requirement of 75 minutes will also receive a completion certificate that you can use to report CE to other organizations. We don't report for state-level insurance licensing although some states may accept completion certificates if you self-report.

Recordings:
Non-Members: Those who are NOT Kitces.com Members will have access to the recording for 30 days. Though continuing education is available for the live session, the recording is not CE eligible. 

Kitces.com Basic & Premier Members: The video presentation and a recording of the live Q&A will be available on the Webinars page in the Members Section. Note: If you were not able to attend the live session for the full 50 minutes, successful completion of a quiz will be required in order to receive CE for viewing the RECORDED VERSION posted to the Members Section.