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.
Read the Guide →Latest posts
Washington vs. California: Residency Safe Harbors Compared
Washington has a statutory 30-day safe harbor for domiciled residents who leave. California's safe harbor requires 546 consecutive days outside the state under an employment contract. Here's how they compare — and why the differences matter for founders and investors.
QSBS Attestation Letter: What It Needs to Say
A section-by-section breakdown of what your QSBS attestation letter needs to say — gross assets, active business, redemption reps, and what happens if you can't prove it.
What the Author of ESSB 6346 Said He Was Actually Trying to Do
Joe Wallin breaks down what the author of ESSB 6346 said he intended Washington’s 9.9% income tax to do — and what that means for founders and high earners.
The ESSB 6346 Referendum Is Dead. Stop Waiting and Start Planning.
The ESSB 6346 referendum failed to qualify for the ballot. Here's what that means for Washington founders, investors, and high earners — and why you need to start planning now.
Carta, Pulley, and AngelList: What Cap Table Software Can — and Cannot — Do for Your Startup
Comparing Carta, Pulley, and AngelList for cap table management: features, pricing, and what startup founders need to know before choosing a platform.
Cap Table Administration for Startups
Cap table administration for startups: how to maintain accurate ownership records, avoid common mistakes, and know when to bring in professional help.
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.
Washington Democrats Have a Wealth Tax on the Table. Nobody's Taking It Seriously. That's a Mistake.
Washington Democrats have proposed a wealth tax. Most observers are dismissing it — but Joe Wallin argues that's a mistake founders and high-net-worth Washingtonians shouldn't make.