Section 1045 Rollover Planning
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Does a Section 351 Contribution of Money Qualify as a “Purchase” Under Section 1045?February 24, 2026 | Publications
Section 1045 allows taxpayers to elect to roll over proceeds from the sale of qualified small busine...
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The Delaware Franchise Tax Trap for Section 1045 QSBS RolloversFebruary 11, 2026 | Tax Law Defined™ Blog
One of the key requirements of Section 1202 is that the business issuing qualified small business st...
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Rolling QSBS Gains Under Section 1045? Don’t Ignore Working CapitalJanuary 29, 2026 | Tax Law Defined™ Blog
Our QSBS tax planning group at FBT Gibbons regularly assists taxpayers with Section 1202 planning/su...
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Finding Suitable Replacement Qualified Small Business Stock (QSBS) – A Section 1045 PrimerJanuary 29, 2025 | Tax Law Defined™ Blog
Section 1202 provides a gain exclusion when a stockholder sells qualified small business stock (QSBS...
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Venture Studios and Qualified Small Business StockMarch 19, 2024 | Qualified Small Business Stock (QSBS)
Section 1202 provides for a substantial exclusion of taxable gain from federal income taxes when sto...
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Part 1 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045April 19, 2022 | Tax Law Defined™ Blog
Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...
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Part 2 – Reinvesting QSBS Sales Proceeds on a Pre-tax Basis Under Section 1045
April 19, 2022 | Tax Law Defined™ Blog
Section 1045 allows stockholders to reinvest on a pre-tax basis, proceeds from the sale of qualified...
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Selling QSBS Before Satisfying Section 1202’s Five-Year Holding Period Requirement?April 19, 2022 | Tax Law Defined™ Blog
A stockholder must hold qualified small business stock (QSBS) for more than five years in order to c...
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Advanced Section 1045 PlanningJanuary 17, 2020 | Tax Law Defined™ Blog
This article is one of a series addressing planning issues relating to qualified small business stoc...