The QSBS exemption is a tax exclusion in the IRS code that enables shareholders to sell or exchange their qualified stock, and receive a break on their capital gains tax—potentially up to a 100% exclusion of tax on the capital gains. To qualify for the QSBS exemption, the company you have equity in must be incorporated in the US, the company must have gross assets of $50 million or less (at all times before and immediately after the equity was issued) and the company must not be on the list of excluded business types.For more information on the QSBS exemption and to determine if you are actually qualified, we strongly recommend you talk to a tax and financial advisor.