Oct 16 – Dec 31 · Planning Season
2026 Year-End Planning Summary
~$630K–$675K of federal tax addressed across 4 opportunities (QSBS exclusion, loss harvesting, charitable bunching, gifting), plus the sale-structure question to resolve before filing.
Each move as a range, stepping down from the current-path liability.
Qualified Small Business Stock (QSBS) §1202 gain exclusion
Tax-loss harvesting against the sale gain
Donor-advised fund funded with appreciated stock
Annual-exclusion gifting and lifetime-exemption strategy
Addressed by the plan
4 of 4 quantified
Time-sensitive moves before December 31.
Multi-year planning to revisit beyond this season.
Items to resolve before the client conversation.
Payments over two years suggest possible installment treatment, which interacts directly with the §1202 exclusion and could change the optimal recognition year. This must be resolved before filing: §453 reporting (with any §453A interest on deferred balances above $5M) versus electing out depends on how much gain is excludable and the multi-year rate picture. Installment treatment is also unavailable for publicly traded securities, so the character of what was sold needs confirming.
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