QUANTUM EXCLUSIONS

QSBS: HAVE YOU EXPLORED
NEW OPPORTUNITIES?

Take advantage of the significant potential tax savings.

While the One Big Beautiful Bill Act (OBBBA) brought changes across the tax planning landscape, the enormous potential savings for investors and founders presented by modifications to the treatment of Qualified Small Business Stock (QSBS) arguably stands as the most significant new opportunity of all.

 

The OBBBA created substantial new planning opportunities for qualifying stock issued after July 4, 2025. Key benefits include: 

  • Shortened holding periods to exclude a portion of capital gains from taxation 
  • Increased limits on capital gains that sellers may exclude from taxation 
  • Higher limits on the size of companies that can issue QSBS

In this new report from The Northern Trust Institute, our experts discuss the changes, context around the new laws and share actionable planning strategies to help you take advantage.

DOWNLOAD NOW

To understand the new QSBS rules and the associated planning opportunities for investors and founders, download the report today. 

© Northern Trust Corporation. Head Office: 50 South La Salle Street, Chicago, IL 60603. Incorporated with limited liability in the U.S. Member FDIC. This information is not intended to be and should not be treated as legal, investment, accounting or tax advice and is for informational purposes only. Readers, including professionals, should under no circumstances rely upon this information as a substitute for their own research or for obtaining specific legal, accounting or tax advice from their own counsel. All information discussed herein is current only as of the date appearing in this material and is subject to change at any time without notice. The in formation contained herein, including any information regarding specific investment products or strategies, is provided for informa tional and/or illustrative purposes only, and is not intended to be and should not be construed as an offer, solicitation or recommen dation with respect to any investment transaction, product or strategy. Past performance is no guarantee of future results. All material has been obtained from sources believed to be reliable, but its accuracy, completeness and interpretation cannot be guaranteed.