QSBS Section 1045 rollover/exchange?

investor profile

December 15, 2021

by an investor from University of Nebraska - Lincoln in Austin, TX, USA

Has anyone utilized the QSBS Section###-###-#### rolling over QSBS qualifying stock sale proceeds into another QSBS qualifying entity to eliminate capital taxes tax if held for a cumulative of 5 years)? Where can I find available QSBS companies or investments to roll over into?

The 60 day timeframe is extremely fast and I'm surprised there aren't any brokers/marketplaces catering to this situation. Google and my accountant were not able to outline how these deals happen in reality, they just discuss without any practical context on how to execute. Thanks for any leads or practical deals you've seen.

https://www.qsbsexpert.com/what-is-a-section-1045-exchange/
https://techcrunch.com/2021/11/05/with-a-section-1045-rollover-founders-can-salvage-qsbs-before-5-years/

0
5
103
Replies
5
commentor profile
Reply by a searcher
from University of Illinois at Urbana in Ann Arbor, MI, USA
Don't know the answer. But, I'm working a deal with a qsbs right now, and the same question just came up. I'm replying here, just to ensure I get notified when someone else provides an answer! :-)
commentor profile
Reply by an investor
from New York University in St. Louis Metropolitan Area, USA
The key is not to sell the stock before you're ready to buy the new stock, then you can execute both transactions in quick succession.
commentor profile
+3 more replies.
Join the discussion