Top Startup Law Updates for 2025: QSBS, 83(b) and FinCEN
Early‑stage founders and investors need to stay on top of evolving tax and corporate regulations.
Joe Wallin
Page 5
Qualified Small Business Stock (QSBS): What Founders, Investors, Contractors, and Employees Need to Know
What Is Qualified Small Business Stock (QSBS)? Qualified Small Business Stock, or QSBS, refers to shares issued by a U.
Electronic Filing of Section 83(b) Elections – A Modern Convenience with Important Deadlines
The Internal Revenue Service (IRS) has quietly modernized the once antiquated process for making a Section 83(b) election.
The Big Beautiful Bill: A New Era for QSBS and Startup Investment
On July 4, 2025, President Donald Trump signed into law the One Big Beautiful Bill Act (often called the "Big Beautiful Bill").
FinCEN Beneficial Ownership Reporting Drama is Over
Update (Aug 27, 2025): FinCEN’s March 21, 2025 interim rule eliminated the BOI reporting requirement for domestic companies and U.
Do Not Try to Self-Administer Your Stock Option Plan
When you set up your company, you hopefully set up a stock option plan (also known as an equity inventive plan) at the same time so that you have a plan that is properly adopted and ready to be used...
What is Personally Identifiable Information (or “PII”)?
Personally Identifiable Information (“PII”) has become a buzzword in the privacy law world the last few years, and it is heavily protected by rules and regulations around the world, such as the...
The CCPA - Does it apply to your business?
The California Consumer Privacy Act (“CCPA”) became effective at the start of 2020. Its purpose is to protect the personal identifiable information (“PII”) of California consumers.
CCPA - Who are California Consumers?
The California Consumer Privacy Act (“CCPA”) has some twisty definitions of who is - and isn’t - considered a California consumer.
IP Assignments & Confidentiality Agreements
My colleague Susan Schalla and I put together the below video chat on IP assignments and confidentiality agreements for Founders Live.