Explanation of QSBS - qualification for C Corps

January 25, 2024

by a searcher from University of Virginia in Boston, MA, USA

Hi all,

Could someone walk me through how a QSBS works? From what I've read, it seems like QSBS-qualifications include actively running a company. Does this necessarily mean that only an acquisition could be set up as QSBS? Or are there ways to QSBS-qualify an investment vehicle that would purchase another company and become the parent?

Thanks!