QSBS Requirements

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  • Create Date August 30, 2015
  • Last Updated August 30, 2015

QSBS Requirements

Qualified Small Business Stock (QSBS) is stock of a U.S. “C” corporation with gross assets less than $50M, both before and immediately after the issuance of the stock. The original issuance of the stock must have occurred after August 10, 1993. All corporations that are a part of the same parent corporation are treated as one corporation.