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").
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How to Form a Washington Corporation
Preemptive rights, cumulative voting, consent thresholds, and approval thresholds — the Articles of Incorporation provisions every Washington startup must get right, updated for the 2020 and 2024 RCW 23B reforms.
Qualified Small Business Stock: Redemption Issues
Apply the QSBS redemption rules by holder and issuance: testing windows, aggregate de minimis thresholds, the separate 5% condition and specific exceptions.
Warrants: The Tax Story
Warrant tax treatment depends on why the warrant was issued, what the holder paid, and its exercise terms. This guide covers compensation, investment warrants, debt packages and QSBS.
Nonqualified Stock Options: Tax Withholding on Former Employees
Former employees’ taxable NQO compensation generally remains wages. Learn how to determine the taxable event, fund withholding, deposit payroll taxes and report the income.