I heard of this at a founder-focused event. The advisors who pitched it said they've never seen it challenged, but it seems like those days could be coming to an end. From what the govt is saying, it sounds like the old adage will apply: pigs get fat, hogs get slaughtered.

For those of us without a WSJ subscription… what is it?

Using QSBS for the founder and also for spouse/kids, via trusts. It's not really stacking in the 'nested' sense of the word. It's just taking the QSBS exemption, which goes up to $10-15M (depending on year) and then multiplying it across multiple people, typically related to the founder.