In this special episode, originally recorded as a webinar ("Understanding OBBBA’s Section 1202 Revisions"), we dive deep into the tax implications of the "One Big Beautiful Bill Act" (OBBBA) and its sweeping changes to Section 1202 and Qualified Small Business Stock (QSBS).

Brian Masterson and Scott Dolson, partners at Frost Brown Todd, are joined by Brady Weller, Director at QSBSrollover.com, to unpack the three most consequential updates to Section 1202:

• A new tiered holding period structure (3-, 4-, and 5-year exclusions)
• An increase in the QSBS exclusion cap from $10 million to $15 million (plus inflation indexing)
• A raise in the aggregate gross asset limit from $50 million to $75 million

The discussion addresses how these changes will impact tax planning for founders, investors, and advisors—especially in light of effective dates, rollover strategies under Section 1045, and the increased importance of entity structuring. The panel also discusses potential IRS scrutiny around restructuring tactics and outlines emerging opportunities stemming from these new rules.

Whether you're a startup founder, investor, or tax advisor, this episode offers practical takeaways and expert insight into the future of QSBS planning under the new regime.

Special thanks to the team at Frost Brown Todd for inviting us to collaborate and for allowing us to use the audio from the session on our podcast feed.

Contact: Brady@QSBSrollover.com | www.QSBSrollover.com