What is QSBS?
Qualified Small Business Stock (Section 1202) is one of the most powerful — and underutilized — tax benefits available to startup founders, employees and investors. When you invest in qualifying companies at their earlier stages, you can exclude up to $15 million (or more) in capital gains from federal taxes.
Eligibility at a Glance


Smart investing in the next generation of tech companies
Our QSBS-certified fund gives you access to top venture and Y Combinator-backed startups with built-in tax advantages. Every company is evaluated and monitored for Section 1202 eligibility.
Tax-optimized
venture investing
Every deal in our fund is vetted for QSBS eligibility by our partner tax professionals — so you can invest with confidence that your tax benefits are designed to be secured from the start.
Top VC & YC-Backed Companies
Invest in a curated portfolio of the most promising early-stage startups backed by tier-one investors.
QSBS Rollovers (Section 1045)
Roll over existing QSBS-eligible stock within a 60-day period to extend your holding period.
*See FAQ below and full investor materials for disclosures and disclaimers. Although the fund is designed to maximize QSBS eligibility, results may not be guaranteed in the event of portfolio company and shareholder actions that may be beyond our control.
CapGains Inc. helps companies and their shareholders unlock the power of tax incentives. They perform QSBS analyses to validate eligibility and, through an affiliated law firm, QSBS Expert Law, provide further legal analysis and support as needed. Learn more at capgains.com.

For Founders
Maximize returns for you, your team, and your investors.
QSBS isn't just an investor perk — it's your competitive edge. Save on your own capital gains, extend the benefit to your employees and early investors, and give everyone a reason to bet on you.
Attract Top Investors
Investors increasingly seek QSBS-eligible companies. Getting certified makes your company more attractive to sophisticated capital and may be required for fundraising.
Reward Early Believers
QSBS can save your earliest believers in taxes — giving early backers an additional incentive to fund your vision.
Ensure Your Eligibility
Many startups unknowingly lose QSBS status through minor structuring issues. We help you stay compliant from the start.
FAQs
What is QSBS — and why should I care?
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How much tax can I actually save?
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What makes a company you hold shares in eligible for QSBS?
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How long do I need to hold QSBS?
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What is a QSBS rollover (Section 1045)?
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Can investors in SPVs qualify for QSBS?
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Do secondary shares qualify for QSBS?
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What’s the policy purpose behind QSBS?
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What is the Goodfin QSBS Fund?
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Does investing through the Goodfin QSBS Fund preserve QSBS eligibility?
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Why not just invest directly instead of through a fund?
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Can I roll over existing QSBS gains into the Goodfin QSBS Fund?
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