Does Announcing Your Move Actually Establish Domicile?
An announcement doesn't establish domicile — conduct does. What the Derek Jeter and Tom Golisano tax fights teach Washington residents planning an exit before 2028.
Joe Wallin
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Washington's New 9.9% Income Tax: What High Earners Should Do Before 2028
A repeal initiative is likely headed to the November 2026 ballot — but the 9.9% tax remains law, effective 2028. The planning playbook for Washington founders, investors, and high earners.
Your Startup Can Be Worth $300M and Still Qualify for QSBS
Section 1202 uses tax basis for the company's qualification cap and FMV for the shareholder's exclusion cap. Confusing the two costs founders money. The distinction, cleanly.
You Bought a SAFE. Who's Protecting Your QSBS?
Angels investing on SAFEs are the most QSBS-exposed investors on the cap table and the least protected. A one-page side letter with an annual certification fixes it.
The Washington Founder's QSBS Playbook: How to Qualify, Document, and Defend Your §1202 Exclusion
For Washington founders, §1202 is the single most valuable tax provision in the federal code. Here's how to qualify, document, and defend the exclusion across both pre- and post-OBBBA regimes.
