Qualified Small Business Stock (QSBS Section 1202 $10M Stacking Trust Strategy) Tax Exemption Calculator 2026

Model Section 1202 Qualified Small Business Stock (QSBS) 100% federal capital gains tax exclusion, stacking non-grantor trusts to multiply the $10M exemption cap across multiple taxpayers.

Underwriting Assumptions

Total Founder / Investor QSBS Exit Gain ($)

Non-Grantor Trusts Established (Stacking)

Federal Capital Gains + NIIT Tax Rate (%)

Projected Economics

Total 100% Tax-Free QSBS Exemption Slashed

Total Federal Capital Gains Tax Eliminated

Remaining Tax Owed on Excess Gain