A tax break for small company founders and angel investors is facing opposition from the US government. The Qualified Small Business Stock (QSBS) tax break allows companies to exclude up to $15 million in capital gains, but some are trying to double or triple this amount by transferring shares to trusts with family members’ names.
Source: https://www.wsj.com/personal-finance/taxes/silicon-valley-is-obsessed-with-trust-stacking-and-the-irs-doesnt-like-it-a542519b