Can you split a Section 1045 rollover across several companies?
Yes. You can buy QSBS in as many qualifying companies as you like, as long as each purchase happens within 60 days of the sale. The deferral is based on the total you reinvest.
Why investors spread it out
- Diversification across early-stage companies.
- Each company has its own Section 1202 exclusion cap, so spreading gain across companies can put more of it under a cap later.
The practical constraint
Every round has to close and fund inside the same 60 days. Line up rounds before your sale closes, and favor companies that can close quickly.
Selling QSBS soon? Share your timing and we’ll line up qualifying rounds that close inside your window.
General information, not tax advice. Last reviewed November 2026.