QSBS § 1045 60-Day Tax-Free Rollover Solver

Underwrite deferring 100% of federal capital gains taxes by reinvesting liquidation proceeds from pre-5-year QSBS shares into replacement qualifying startup equity within 60 days.

Exit Proceeds & Capital Gains

Startup M&A Sale Capital Gain ($ USD)

Holding Period of Original QSBS (Months - e.g. 18 mo)

Federal + State Capital Gains Tax Avoided (% - e.g. 33.8%)

Taxes Deferred & Reinvested Capital

Immediate Capital Gains Taxes Deferred / Slashed

+$2,873,000 Cash Tax Shield

Total Reinvested into Replacement QSBS Ventures

$8,500,000 100% Pre-Tax Capital Compounding

Holding Period Tacking for Permanent § 1202 Exclusion

Tacked: 18 Months Credited Toward 5-Year Goal