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First enacted in 1993, Qualified Small Business Stock (QSBS) has emerged as one of the most powerful wealth-building mechanisms available to founders, early employees, and venture investors. Section 1202 of the Internal Revenue Code provides substantial tax benefits, allowing up to $15 million in capital gains to be shielded from federal taxes on qualifying stock sales. With Congress expanding the exclusion in 2025, understanding the requirements and strategic implications of QSBS has become increasingly cr