ENG2614. Qualified Small Business Stock/1202 as a planning tool using "stacking" and enhanced "stacking". (EST, TAX)

Qualified Small Business Stock/Section 1202 has been ignored for the 33 years of its existence until recently. Currently a "hot" topic since the 50% exclusion was raised to 100%, it will become even more popular with the increase of the per corporation exclusion base of $ 10,000,000 (if greater, 10X basis is the permitted exclusion) to $ 15,000,000, with inflation adjustments in $ 10,000 increments beginning in 2026. Stacking and extended stacking only makes this prospectively more valuable as a planning and tax benefit```` tool.