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Navigating QSBS: Eligibility, Exclusions & Valuation Triggers
December 11, 2025 @ 2:00 pm – 3:00 pm EST
Discover who qualifies for QSBS and how to secure the exclusion.
QSBS can potentially exclude up to 100% of capital gains from federal taxes — but only if you qualify. Many founders and investors miss out on exclusions due to overlooked eligibility factors, valuation timing or structural missteps.
Join Armanino’s experts as they break down the fundamentals of Qualified Small Business Stock (QSBS) and how to secure the exclusion. You’ll walk away with a clear grasp of eligibility rules, key considerations for partnership conversions and M&As, insights on the One Big Beautiful Bill Act, and the valuation and timing triggers that can make or break QSBS status.
Who Should Attend
Founders, investors, executives and anyone involved in equity planning or tax strategy
Learning Objectives:
- Identify what qualifies as QSBS and how the exclusion applies.
- Determine who qualifies and who doesn’t through real-world examples.
- Evaluate when to obtain a valuation and how to prepare for a QSBS review.
Speakers
- Brian McClellan, Senior Director, Armanino Advisory LLC
- Tommy McCollister, Director, Armanino Advisory LLC
Participants will earn 1 CPE credit*
(Field of Study: Specialized Knowledge)
To be awarded the full credit, you must attend for at least 50 minutes and respond to three out of the five polling questions asked during the program.
*NASBA DETAILS
Delivery Method: Group Internet Based / Prerequisite: None / Advanced Preparation: None / Program Level: Basic / Recommended CPE Credits: 1 | There is no fee for this program. For more information regarding complaint and/or program cancellation policies, contact [email protected].
Armanino is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
