About this episode

Shahrooz Shahnavaz discusses the Qualified Small Business Stock tax provision and its implications for M&A deal-makers.

One of the most misunderstood provisions in the entire tax code, the Qualified Small Business Stock (QSBS) has been around for more than 30 years. Yet it remained largely dormant — until now. The QSBS is “unlike anything in the code,” says Shahrooz Shahnavaz , a tax partner at McGuireWoods. In this conversation with colleague and host Geoff Cockrell , Shahrooz reviews the history of this unique benefit and puts it into context for today’s M&A deal-makers. Tune in for his insights on the potential 100% exclusion of gain, the structural limits that bar some professions — including healthcare — from qualifying, and the One Big Beautiful Bill Act’s “generous” $15 million per-shareholder, per-company cap. Connect and Learn More ☑️ Shahrooz Shahnavaz | LinkedIn ☑️ Geoff Cockrell | LinkedIn ☑️ McGuireWoods | LinkedIn | Facebook | Instagram | X ☑️ Subscribe Apple Podcasts | Spotify | Amazon Music This podcast was recorded and is being made available by McGuireWoods for informational purposes only. By accessing this podcast, you acknowledge that McGuireWoods makes no warranty, guarantee, or representation as to the accuracy or sufficiency of the information featured in the podcast…

People in this episode

Host: Geoff Cockrell

Guest: Shahrooz Shahnavaz

Topics covered

• QSBS
• tax benefits
• M&A
• investment
• small business

Keywords

• Qualified Small Business Stock
• QSBS
• tax code
• M&A
• tax benefits
• exclusion of gain
• One Big Beautiful Bill Act

Mentioned in this episode

Organizations: McGuireWoods

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