I think the effect of QSBS is quite small. It has only really come into force with Obama's initiatives in 2009+2013 and it seems that few people know of it and

I think the effect of QSBS is quite small. It has only really come into force with Obama's initiatives in 2009+2013 and it seems that few people know of it and understand it. Unlike 83b, not many people are even aware of QSBS. For example, it isn't mentioned at all in the 3rd edition of Venture Deals. I've been in a few Silicon Valley workshops (Morrison Foerster and also Berkeley Law) and neither mentioned QSBS. YC doesn't seem to provide any guidance. I see very little on it from SV law firms. I've asked and I get a recital of the basic mechanics. First Round Search doesn't mention it. https://search.firstround.com/search?query=qsbs https://search.firstround.com/search?query=qsbs Anyways, I've been looking into QSBS myself. I don't know why QSBS isn't a bigger thing, especially since the maximum capital gains rate increased to 20%. https://g.foolcdn.com/editorial/images/433057/maximum-capital-gains-tax-rates_large.PNG https://g.foolcdn.com/editorial/images/433057/maximum-capita... I don't think startups are handling this well for either their early employees (which includes founders themselves) or for any individual angel investors who could qualify. Empirically this lack of interest in QSBS is the case. But I don’t know why it is the case.