Joe Wallin

Now that the qualified small business stock 100% tax exclusion is going to be permanent, one question that will come up more often is: Qualified Small Business Stock Options Do optionees qualify?

In the big tax bill the Congress just passed, Congress made the 100% exclusion for gain on qualified small business stock held for more than five years permanent.

You might be wondering about the status of the 100% tax exclusion for qualified small business stock acquired during certain periods and held for more than five years.

Deferred salary or deferring salaries is an alluring trap in startup land. A company's runway gets shorter.

If your company has had employees exercise incentive stock options ("ISOs"), you are required to report certain information to the IRS and the optionee about the exercise.

The RAISE Act would allow holders of stock in private companies to more easily sell their shares. Sales of private company stock are known as "secondary transactions.

A lot of companies, including a large portion of Silicon Valley startups, grant new hires immediately exercisable ISOs (incentive stock options) with the expectation that many will exercise their...

The SEC has finalized the Title III crowdfunding rules. Now it is time to see how people will use the new rules.