Can You Exercise a Stock Option With a Nonrecourse Note and Start Your QSBS Holding Period?
Can You Exercise a Stock Option With a Nonrecourse Note and Start Your QSBS Holding Period?
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Golden Parachute Taxes: A Hidden Trap for Founders
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...
Washington’s Capital Gains Tax and QSBS: Why Excluded Gain Isn’t Taxed
Washington’s capital gains tax applies only to long-term capital gain recognized for federal purposes.
Don’t Accidentally Disqualify Your QSBS by “Resetting” It
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...
Does Washington’s Capital Gains Tax Apply to QSBS Gains?
Many Washington founders are surprised by how the state’s new capital gains tax interacts with the federal Qualified Small Business Stock (QSBS) exclusion under Section 1202.
Seattle’s New B&O Tax: How Higher Rates Are Designed to Work
Seattle voters approved Proposition 2 on 4 November 2025, ushering in a major overhaul of the city’s business and occupation (B&O) tax.
What You Need to Know About Seattle’s Payroll Expense Tax in 2025
Seattle’s payroll expense tax—often called the JumpStart Tax—continues to be a major cost factor for employers with a significant presence in the city.
Gifting QSBS: What the New York Times Got Wrong — and How Founders Can Do It Right
In late 2021, The New York Times ran a feature titled “A Lavish Tax Dodge for the Ultrawealthy Is Easily Multiplied.
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.
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.