September 28, 2026Published by Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS) on September 28, 2026QSBS Across Multiple Funding Rounds: Tracking Original Issuance by Share LotWhy QSBS Must Be Tracked by Share Lot How do you track QSBS across multiple funding rounds? One share lot at a time, not one investor […]
September 7, 2026Published by Dr. Gaurav B. (ABV®, ASA, CVA®, MRICS) on September 7, 2026Section 351 & QSBS: Establishing the FMV Basis Floor at C-Corporation ConversionIntroduction When you move an LLC, a partnership, or another business into a C corp under Section 351, the fair market value (FMV) of that business […]