Qualified Small Business Stock (QSBS Section 1202 Stacking via Trusts) Calculator 2026

Model Section 1202 QSBS tax stacking multiplying the $10,000,000 capital gains exemption across non-grantor trusts for children and family members, saving up to 23.8% Federal + State capital gains tax upon founder exit.

Underwriting Assumptions

Total Founder Exit Capital Gain ($)

Stacked Non-Grantor Trusts Established

Combined Capital Gains Tax Rate Avoided (%)

Projected Economics

Total Stacked Tax-Free QSBS Exemption

Total Federal & State Capital Gains Saved

Effective Tax Rate on Stacked Capital