The Complete Guide to QSBS & Section 1202
Everything founders, investors and advisors need to know about Qualified Small Business Stock — from qualification to exit planning. Updated for the 2025 OBBBA changes.
Read the Guide →Startup Law for Founders, Investors & Advisors
In-depth guides on QSBS, equity compensation, securities law, and Washington state taxes — by Joe Wallin, startup attorney with 25+ years of experience.
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Washington State Taxes for Startups
A comprehensive guide to how Washington state taxes affect startups, founders and investors — including the capital gains tax, proposed legislation and QSBS conformity.
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What the Full Tax Stack Looks Like for a Seattle High Earner in 2028
If you earn over $1 million in Seattle, you're looking at a state and local tax rate that will soon exceed 18%. Here's how you get there.
Can You Prove Your QSBS Will Hold Up?
QSBS is a fact-intensive benefit. The IRS doesn't take your word for it. Here's what your documentation needs to cover.
Oregon QSBS Decoupling Is Law: What Kotek's Signing Letter — and the Referendum — Mean for Founders
Governor Kotek signed SB 1507 on April 9, 2026. Her signing letter committed the Prosperity Council to propose corrective QSBS legislation in 2027 — and a Republican-led referendum campaign is running in parallel. Here is what both paths do and don't mean for Oregon founders.
Washington’s 9.9% Income Tax: How to Leave Washington (Domicile Strategy Guide)
ESSB 6346 begins Jan 1, 2028. Leaving Washington to avoid the 9.9% income tax hinges on domicile—this guide covers proof and audit triggers.
Washington’s 9.9% Income Tax: Domicile vs. Residency Controls Your Tax Bill
High-earners planning to leave Washington before ESSB 6346 kicks in routinely confuse residency with domicile. The distinction is centuries old, and after 2028 it will determine whether you pay a 9.9% state income tax.