Under Section 1045(a)(1) the QSBS gains have to be reinvested within 60 days of the sale of the QSBS into new QSBS stock. Although it has to be reinvested in 60 days the seller is not limited to one investment and is not limited to the amount of reinvestment. The amount of gain that is not reinvested will be realized and treated as either (i) capital gains or (ii) ordinary income, depending on the holding period. Although it is not ideal to reinvest into another risky stock(s) in 60 days it is possible to leverage Section 1045 rollover strategy planning to find companies that fit your investment guidelines. Depending on your risk appetite, Section 1045 can be a key to unlocking more QSBS gains as well as monstrous tax savings.