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.
Page 12
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.
Only C-Corps Can Issue QSBS — and That’s a $15 Million Reason to Care
Choosing the wrong entity structure can cost startup founders millions. Only C-corporations can issue Qualified Small Business Stock (QSBS) under Section 1202. Here’s why that matters — and how to preserve your shot at the $15 million tax exclusion.
Can Insurance Agencies Qualify for Section 1202 QSBS? Understanding Recent IRS Guidance
Section 1202 and the Excluded Business Categories Section 1202 of the Internal Revenue Code allows founders and investors to exclude significant gains from the sale of qualified small business stock...
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").
Why It Is So Difficult to Take Investment From Non-Accredited Investors
By: James Graves The Significance of Accredited Investors vs.
Raising Equity Capital for Your Startup: Securities Law Exemptions Ranked by Ease of Use
Raising equity capital for a startup properly can be challenging, but it is the first step before starting a successful business.
Be Careful Who You Issue Stock Options To Under Rule 701
Intro to Rule 701 Any time a company grants stock options or compensatory equity awards of any kind, the company must comply with the registration requirements of federal and applicable state...