Section 1045 vs. Section 1202: Two QSBS Strategies Every Founder Needs to Understand
Section 1045 vs. Section 1202: two complementary QSBS strategies for founders and investors — when to use each, and how to combine them for maximum tax benefit.
Joe Wallin
Page 5
Featured
Washington vs. California: A Tax Comparison for Founders and Investors
Washington vs. California tax comparison for founders and investors: income tax, capital gains, QSBS treatment, and why Washington's 2028 tax changes the calculus.
Can Both Spouses Claim the QSBS Exclusion? What Section 1202 Does and Doesn't Say About Married Couples
The Section 1202 QSBS exclusion can shelter up to $15 million in capital gains from federal tax. But does a married couple get one exclusion — or two? The answer matters more than ever after the One Big Beautiful Bill Act.
How to Negotiate Startup Equity: A Practical Guide for Employees
How to negotiate startup equity as an employee: understanding your offer, asking the right questions, evaluating strike price and vesting, and avoiding common mistakes.
Double-Trigger Acceleration: What Every Startup Founder and Employee Needs to Know
Double-trigger acceleration explained: what it is, how it works, when it applies, and why founders and key employees should insist on it in their equity agreements.
LLC vs. C-Corp for Startups: How to Choose the Right Entity
LLC vs. C-Corp for startups: key differences in taxes, QSBS eligibility, investor expectations, and how to choose the right entity for your company.
Featured
Priced Equity Rounds: A Founder's Complete Guide to Series Seed, Series A, and Beyond
Complete guide to priced equity rounds for founders: Series Seed through Series A, key terms, valuation mechanics, and what to expect from institutional investors.
Startup Law Glossary: 75+ Terms Every Founder Should Know
A living reference of 75+ startup law terms every founder should know — from 83(b) elections to QSBS, Reg D to vesting schedules, explained in plain English.
Accredited Investor Definition (2026): Income, Net Worth, & Verification for Startups
Accredited investor requirements for startups: income test $200k/$300k, net worth $1M (excluding your home), and SEC-approved credentials. Includes verification steps under Reg D (506(b)/(c)).
506(c) vs. 506(b): Which Reg D Exemption Should Your Startup Use?
A practical comparison of the two most important Reg D exemptions — Rule 506(b) and 506(c). When to use each, how investor verification works, and how to avoid costly mistakes.