Zeev, it seems that the 5% rate is only for an very small portion of one's capital gains, unless there is a special situation not covered by this general article on capital gains.
perhaps it's a point of order, but the small company has to be started up After a certain date, and i think that date was around 1994. i also was able to get the 1202 exclusion, and the accounting guy who told me about it said it was a tax provision provided for during the reagan administration. also the QSB does not have to be public to get the 1202 exclusion should one sell the stock.
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