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Founders and early investors often assume that if they miss the five‑year QSBS holding period, the Section 1202 exclusion is simply lost.
January is prime time for compliance slip-ups that quietly turn into bigger problems later—loss of good standing, IRS penalties, or unpleasant surprises during fundraising.
2025 has been a remarkable year for corporate and tax law in the United States.
As Washington’s Legislature gears up for the 2026 session, a new statewide payroll tax has emerged as one of the most controversial revenue proposals.
2025 has already brought several noteworthy changes to U.S. tax and corporate law that will affect tech founders, early‑stage employees and investors.
Can You Exercise a Stock Option With a Nonrecourse Note and Start Your QSBS Holding Period?
By Joe Wallin What this post covers: Section 280G ("golden parachute") taxes are triggered when compensation connected to a change of control (cash, accelerated vesting, retention bonuses) exceeds...
Don’t Accidentally Disqualify Your QSBS by “Resetting” It Congress is considering the One Big Beautiful Bill Act (OBBBA), which would expand the QSBS exclusion but only for stock issued after July 4...
Seattle voters approved Proposition 2 on 4 November 2025, ushering in a major overhaul of the city’s business and occupation (B&O) tax.
In late 2021, The New York Times ran a feature titled “A Lavish Tax Dodge for the Ultrawealthy Is Easily Multiplied.
