QSBS § 1202 Non-Grantor Trust Stacking Solver

Underwrite stacking separate non-grantor trusts (children, spouse, sibling trusts) to claim multiple independent $10M Section 1202 federal capital gains tax exclusions on startup exits.

Exit Gain & Number of Trusts

Total Pre-IPO / Exit Capital Gain Realized ($ USD)

Total Separate Non-Grantor Trusts Stacked (e.g. 4 Trusts)

Effective Federal Capital Gains Tax Avoided (% - e.g. 23.8%)

Tax Exclusion & Millions Preserved

Total Stacked 100% Tax-Free QSBS Exclusion Cap

$50,000,000 Tax-Free Exclusion Cap

Direct Federal Capital Gains Taxes Slashed

+$10,710,000 Federal Tax Slashed

QSBS Wealth Exclusion Multiplier

5.0x Multiplier (Founder + 4 Trusts)