# Michael Sechuga, JD, CPA

Michael Sechuga is a Senior Technical Manager at Carta, where he guides companies through the requirements of QSBS qualification with precise tax analysis. With a robust background that bridges the gap between accounting and law, Michael brings a unique perspective to his role. Michael's approach combines meticulous attention to detail with a deep regulatory knowledge, crafting strategic solutions that maximize QSBS benefits and ensure compliance. His work supports Carta's mission by empowering founders, investors, and companies to navigate the QSBS landscape with confidence. Michael holds a MSA and JD from Indiana University.

## Latest from Michael Sechuga, JD, CPA

**Founder Education**  
February 2026  
**QSBS rollovers: A founder’s guide to the Section 1045 rollover**  
Learn how to preserve qualified small business stock (QSBS) eligibility through an IRC Section 1045 rollover and how eligible taxpayers can report a QSBS rollover.  
[View](/content/uk/en/learn/startups/tax-planning/qsbs/section-1045-rollover/index.html)

**Educational Essentials**  
February 2026  
**Qualified small business stock (QSBS)**  
Understand the qualified small business requirements and how to take advantage of QSBS tax treatment for eligible stock options.  
[View](/content/uk/en/learn/startups/tax-planning/qsbs/index.html)

**Featured**  
November 2024  
**Conversions for QSBS Status: Best practices for restructuring LLCs taxed as S-Corporations**  
This article covers the process, potential benefits, and common pitfalls of converting a pass-through entity into a corporation eligible to issue Qualified Small Business Stock (QSBS).  
[View](/content/uk/en/blog/qsbs-status-conversions/index.html)