Washington’s capital-gains tax is no longer speculative: after court challenges, the 7 % tax on long‑term capital gains over $262,500 (2026 threshold; adjusted annually) is firmly in place.
2025 has been a remarkable year for corporate and tax law in the United States.
As Washington’s Legislature gears up for the 2026 session, a new statewide payroll tax has emerged as one of the most controversial revenue proposals.
2025 has already brought several noteworthy changes to U.S. tax and corporate law that will affect tech founders, early‑stage employees and investors.
Can You Exercise a Stock Option With a Nonrecourse Note and Start Your QSBS Holding Period?
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...
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...
Seattle voters approved Proposition 2 on 4 November 2025, ushering in a major overhaul of the city’s business and occupation (B&O) tax.
In late 2021, The New York Times ran a feature titled “A Lavish Tax Dodge for the Ultrawealthy Is Easily Multiplied.
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.
