
QSBS for Private Equity: A Practical Playbook for Fund Managers
Qualified Small Business Stock (QSBS) under Section 1202 can provide powerful tax advantages for private equity funds when stock is acquired at original issuance, the issuer meets the gross-asset and active-business requirements, and the five-year holding period is satisfied. This guide outlines how to structure QSBS-eligible deals, document compliance, and apply the §1202(g) pass-through for fund investors.

