By Kevin Kerrigan
The relatively unknown Qualified Small Business Stock (QSBS) capital gains exclusion was permanently extended in December 2015, giving many investors and entrepreneurs much reason to celebrate. While the QSBS tax break has been around since early 2009, the 2015 permanent extension incentivizes small business investors to look more closely at the QSBS.
Here are some of the advantages, conditions and drawbacks of QSBS.
Overview of the QSBS
The QSBS tax incentive was...