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Re:An Early Engineer's Guide to Early Stock Option Exercise by j_s on Tuesday October 31, 2017 @02:47PM (#15595549)
QSB seems to be circling back into the limelight recently here:

What Is QSB Stock and Why Does It Matter for Startups? | https://news.ycombinator.com/item?id=15495873 (2017Oct;21comments) <- content is 2016Jul grellas

>When you do qualify, the benefit can be up to $2M

Ask HN: How do I minimize the taxes from selling my startup? | https://news.ycombinator.com/item?id=2502623 (2011May;52comments)

>proceeds of the original and the new investment are treated as long term capital gains [...] if the proceeds stay in a QSB for more than 5 years, the whole thing is tax free

Tell HN: 100% exemption for angel investors extended through 2011 | https://news.ycombinator.com/item?id=2018041 (2010Dec;16comments)

>grellas: My two cents ...

Re:An Early Engineer's Guide to Early Stock Option Exercise by CalChris on Tuesday October 31, 2017 @03:08PM (#15595722)
It was created in 1993 but prior to 2009, it wasn’t worth anything. Now it’s worth quite a bit (thanks Obama!).

https://static1.squarespace.com/static/5422fa91e4b09109bad5a...

http://www.founderscircle.com/what-startup-founders-and-empl...