Tag: QSBS

When the Partnership Holds the Stock: QSBS in Pass-Through Structures and Why Your Role as a Partner Matters

Nov 10, 2026 By Jessica Irving Marschall, CPA, ISA AM, President & CEO, MAS LLC Introduction Section 1202 does not ask whether a partner is active or passive, yet the facts that answer that question shape the QSBS result in at least four places. That is the thesis of this article, and I will try […]

Read More