1045 Rollover

What is it?

 Section 1045 of the Internal Revenue Code details the ability of a taxpayer to defer paying taxes on the capital gains realized through the sale of Qualified Small Business Stock (QSBS) by investing the proceeds of such sale in another QSBS investment within 60 days.

What are the rules?

  1. The rollover investment must meet the requirements of QSBS at the time of purchase
  2. Taxpayer has 60 days to make the rollover investment or forfeit the ability to defer the taxes
  3. Any amount by which the proceeds from the sale exceed the cost of replacement QSBS will be taxed

Aluta Makes 1045 Easy

Qualified Small Business Investments at Your Fingertips

Aluta serves as a hub for the discovery of and investment in Qualified Small Business Stock. A platform that brings together businesses and investors to make the most of equity investments through tax deferral and elimination structures. 

Vetted Options

Aluta presents investors with companies whose stock qualifies as Qualified Small Business Stock (QSBS). This lessens the compliance burden placed on investors in ensuring the stock they purchase is QSBS. When onboarding investment opportunities, Aluta ensures that stock issued will be QSBS.

Streamlined Process

Because capital gains taxes from the sale of QSBS can only be deferred if the proceeds are reinvested in QSBS within 60 days, timely execution is of the essence. Aluta provides investors with standardized due diligence materials which streamline the selection process for investors.


Single stock QSBS

Single stock QSBS

Single stock QSBS


A selection of individual companies allowing investors to make targeted investments. These individual stocks can be leveraged to stack tax benefits through multiple investments.

Funds of QSBS

Single stock QSBS

Single stock QSBS


Uniquely structured funds of small businesses which issue QSBS. These funds allow for the exposure and diversification benefits of an array of qualified small businesses through a single investment.

How can Aluta work for you?

Contact Us

Find out more about what Aluta can do for you or your business

Aluta Technologies, Inc.

140 West 31st Street, New York, New York 10001, United States

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