Washington State’s New Sales Tax Rules for 2025–26: What Businesses Should Know
Washington’s Department of Revenue (DOR) is tightening its approach to sales tax collection beginning in 2025.
Joe Wallin
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It’s Time to Reverse the 83(b) Election Presumption
The 83(b) election is one of the most consequential decisions most startup founders ever face—yet it’s designed to punish oversight. It’s time to modernize the rule: make the election automatic unless you opt out.
Understanding Equity Compensation in Startups
By Joe Wallin, Seattle Startup Lawyer Equity compensation is one of the defining features of the startup world.
Section 83(b) Elections: What Startup Founders and Employees Need to Know
The Section 83(b) election is a provision in the U.S.
Only C-Corps Can Issue QSBS — and That’s a $15 Million Reason to Care
Choosing the wrong entity structure can cost startup founders millions. Only C-corporations can issue Qualified Small Business Stock (QSBS) under Section 1202. Here’s why that matters — and how to preserve your shot at the $15 million tax exclusion.
Can Insurance Agencies Qualify for Section 1202 QSBS? Understanding Recent IRS Guidance
Section 1202 and the Excluded Business Categories Section 1202 of the Internal Revenue Code allows founders and investors to exclude significant gains from the sale of qualified small business stock...
ACA Webinar: QSBS, R&D, and Updates Post‑H.R. 1
ACA Webinar – QSBS, R&D, and Carried Interest Updates Post–H.R. 1 Why this webinar matters On July 4, 2025, President Trump signed the “One Big Beautiful Bill” Act (H.
Qualified Small Business Stock: What the 2025 One Big Beautiful Bill Means for Start‑Ups and Investors
Disclaimer: This post is for informational purposes only and does not constitute legal or tax advice.
Washington Employers Face $5,000 Penalties for Job Postings Without Pay Ranges
Washington’s EPOA requires employers to include pay ranges and benefits in job postings. Failure to comply may cost up to $5,000 per applicant, though a new law allows a five-day cure period after notice.
Leveraging IRC Section 1045: Rolling Over QSBS Gains Before the Five-Year Mark
Qualified small business stock (QSBS) issued by a C‑corporation can provide founders and investors with powerful tax advantages under IRC §1202.