S-Corp to C-Corp: Unlocking QSBS Benefits, with Blaine Woodson

In this episode of QSBS, Solved, host Brady Weller sits down with Blaine Woodson, Manager in Grant Thornton's National Tax Office and a leading QSBS subject matter expert, to break down how and why companies convert from S-Corp to C-Corp to unlock Section 1202 benefits. They cover the safest way to structure a conversion (the "assets-down" method), how pre-contribution built-in gain under Section 1202(i) affects your exclusion at exit, and the business drivers pushing founders toward C-Corp form, from raising outside capital to FDII benefits on cross-border IP sales. Blaine also shares real client examples, including a bifurcated tech-and-real-estate structure and a conversion projected to save $35 million in federal tax over five years.📍 Join Blaine and Brady at the 2026 QSBS Summit in Jackson Hole this September — registration closes August 1.Register here: https://www.qsbsrollover.com/summit Contact: [email protected] | www.QSBSrollover.comDisclaimer: This podcast is for general informational and educational purposes only and does not constitute tax, legal, financial, investment, or other professional advice. The discussion reflects the personal views and experiences of the speakers as of the date of recording and may not reflect current law, regulations, or IRS guidance, which are subject to change. Nothing in this episode should be relied upon as advice for any specific situation. The implementation of Section 1202 (QSBS) rules and impacts are highly fact-specific and depend on individual circumstances; listeners should not act or refrain from acting based on this content without first consulting a qualified tax advisor, attorney, or other professional regarding their particular facts and circumstances. The host, the guest, and their respective affiliated firms disclaim any liability arising from reliance on the information presented in this episode.