Qualified Small
Business Stock
Hub
Collaboration with GetDynasty
May 2026
A co-authored commentary from Hanson Bridgett LLP and GetDynasty on legitimate QSBS trust stacking, what the IRS is actually targeting, and how founders can plan inside the rules.
Collaboration with Carta
The Fragility of QSBS Status and How to Protect Your Tax Benefits
February 2026
By Christopher A. Karachale and Natasha Arora
Conversions for QSBS Status: Best practices for restructuring LLCs taxed as S-Corporations
November 2024
By Nancy E. Dollar and Michael Sechuga
Interactive Guide to Qualified Trades or Businesses for QSBS Qualification
This interactive guide reviews each piece of administrative guidance issued by the IRS on qualified trade or business status under IRC section 1202(e)(3). The descriptions of the business and the legal analysis are taken verbatim from the existing Private Letter Rulings (“PLRs”) and Chief Counsel Advice (“CCA”).
Christopher Karachale Quoted in The New York Times
July 16, 2025
How Republicans Supersized Silicon Valley’s Favorite Tax Break
“Everyone was like: ‘Are you joking?’ These founders and early employees, they’re already getting a huge benefit. So if anything people are thinking: ‘Wow it’s remarkable the statute got opened up all this more.’”
– Christopher Karachale, partner, as quoted in The New York Times
VIDEO & PODCASTS
QSBS Solved
On Apple Podcasts
33 Years of QSBS (Rewriting BNA 760)
This year, Ryan Dobens of KBF Advisory and Christopher Karachale of Hanson Bridgett LLP took on a full rewrite of Bloomberg Tax Portfolio 760, which covers Section 1202 qualified small business stock, including Section 1045 rollovers, and Section 1244.
October 2026
With Christopher A. Karachale and Ryan Dobens
QSBS Opinion Letters, OBBBA Updates, and SAFEs
August 2025
With Christopher A. Karachale
How Drone Businesses Use the QSBS Tax Exemption to Pay ZERO Capital Gains
Rupprecht Law P.A.
QSBS authority Christopher Karachale shares insight on how qualifying drone businesses can unlock the Qualified Small Business Stock (QSBS) exemption to dramatically reduce, or even eliminate, capital gains taxes on exit.
The 2025 QSBS Overhaul: New Rules, Bigger Opportunities
First Citizens Wealth: Building More Than Business
Partner Christopher Karachale joined the podcast to discuss recent developments in qualified small business stock (QSBS) and related planning strategies.
What We Know After 33 Years of QSBS (Rewriting BNA 760)
QSBS Rollover
QSBS, Stacking Strategies, Tax Planning & What Founders Need to Know [Part 2]
Armanino
QSBS, Stacking Strategies, Tax Planning & What Founders Need to Know [Part 1]
Armanino
Unlocking QSBS for Startup Founders with Christopher Karachale
Insurtechs
Understanding QSBS Eligibility and Maximizing Your QSBS Benefits
Valur
Qualified Small Business Stock (QSBS): $10 Million Tax-Free Secret with Attorney Christopher Karachale
Brooklyn FI