---
title: Maximizing Tax-Free Gains for High-Net-Worth Families
description: The OBBBA provides founders, investors, and estate planners with opportunities to exclude substantial capital gains from federal taxation.
image: https://content.investmentsandwealth.org/hubfs/IWR-article9.png
---

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Investments & Wealth Review - November/December 2025

# Maximizing Tax-Free Gains for High-Net-Worth Families

Section 1202 Qualified Small Business Stock Planning Under the OBBBA

Admin

This article examines the impact of the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, which significantly expands the Qualified Small Business Stock (QSBS) exclusion under Section 1202. It explores how these changes create new opportunities for founders, investors, and estate planners working with high-net-worth families holding interests in domestic C corporations. The article outlines key enhancements to the QSBS framework and delves into advanced planning strategies, including exclusion stacking and the use of trusts to maximize tax benefits.

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