Why Stacking Is Safe
A co-authored May 2026 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.
Inside the Commentary
The piece separates legitimate founder family planning from aggressive structures that existing rules already give the IRS tools to challenge.
What stacking is
A concise explanation of how Section 1202 treats QSBS gifts and why each properly structured nongrantor trust can have its own exclusion cap.
What enforcement targets
A plain-English look at structures that draw scrutiny, including copycat trusts, last-minute gifts, and arrangements where the donor keeps the economics.
How to stay grounded
Four planning principles for founders: different beneficiaries, real non-tax purposes, early transfers, and genuine gifts.
Built for founder family planning
The commentary makes a simple distinction: stacking for real family estate planning is different from manufacturing a list of unrelated taxpayers right before an exit.
Different trusts for different beneficiaries
Documented estate planning or asset protection purpose
Transfers made before a sale is effectively locked
Genuine gifts where economics do not loop back
General information only. This is not legal or tax advice, and founders should consult their own counsel before relying on these ideas.