IP 101 -- Some Thoughts from Ashley Long
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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. The changes reflect two themes that have been evolving for several years: expanding the scope of taxable “digital goods and services,” and strengthening compliance for out-of-state sellers and marketplace facilitators. 1. The Expanding
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. It aligns incentives, attracts talent that’s willing to bet on the company’s future, and preserves precious cash. But it also introduces complexity—especially when it comes to valuation, taxation, and
Section 83(b) Elections: What Startup Founders and Employees Need to Know
The Section 83(b) election is a provision in the U.S. tax code that allows recipients of restricted stock to accelerate the recognition of ordinary income to the date of grant rather than when the stock vests. When you file an 83(b) election, you choose to pay income