Qualified Small Business Stock: QSBS Exemption, 1202 Rules, Limits and Requirements
Summary: Qualified small business stock (QSBS) is stock in a domestic C corporation that meets the requirements of Section 1202 of the tax code. If
Insights from Kristin McKenna CFP®, a nationally recognized expert in employee stock options and equity compensation. Articles cover a range of topics about employer stock, such as exercising options, tax planning strategies, Section 1202, considerations during a lock-up, and what to do with the proceeds. The blog also discusses liquidity events such as IPOs, mergers, or acquisitions and what happens to stock if you’re laid off or leave the company. Key insights for founders and executives on strategic stock option planning and strategies to best manage sudden wealth.
Summary: Qualified small business stock (QSBS) is stock in a domestic C corporation that meets the requirements of Section 1202 of the tax code. If
Summary: how an employee tender offer works and when to consider selling shares Accepting a tender offer means the company buys back some of your
UPDATE: Oura delayed its IPO on September 29th, 2026. Oura publicly filed its S-1 with the SEC on September 3, 2026. Oura employees should prepare
What to Expect When Anthropic Goes Public Employees with RSUs and stock options need to start making a plan for their equity – fast. Because
Summary: RSU vs Stock Options Restricted stock units (RSUs) and stock options are very different forms of equity compensation. RSUs are awarded, whereas employees must
A company’s equity compensation plan can include two types of stock options: incentive stock options (ISOs) and non-qualified stock options (NSOs). There are other forms
SpaceX employee lockup rules and key dates for liquidity.
Although the most common way for a company to go public is through the traditional initial public offering (IPO) process, it’s not the only method.
Executive Summary: What Are RSUs and How Are They Taxed? Restricted stock units (RSUs) are stock grants from an employer that give employees shares of
How stock options are taxed depends on the type of options you have and your sale and exercise strategy. However, the general rules can change