Deferred (and Unpaid) Salary: A Trap for Founders
Unpaid founder salary can create wage liability. A covered arrangement that violates Section 409A can also trigger a 20% additional tax and premium interest. Here’s what to check.
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BOI Reporting Is Over for U.S. Companies: FinCEN's Final Rule, Explained
FinCEN's August 2026 final rule exempts U.S.-formed companies from federal BOI reporting. What remains for foreign entities, and what FinCEN says about deleting prior data.
Never Signed Your Founder Stock Purchase Agreement? You May Have a QSBS Problem
Missing stock certificates and an uncompleted issuance are different problems. Review ownership evidence, corporate approvals, Section 83(b), and QSBS timing before relying on an early acquisition date.
Sell the House, Ship the Ferraris: Washington Tax Planning for a Collection Sale
Planning a sale of art, jewelry, or collector cars? Washington’s 30-day safe harbor and the property’s location can change the capital gains tax result. The calendar matters.
Seattle Payroll Expense Tax (2026): JumpStart Tax, Social Housing Tax & Startup Costs
Seattle payroll expense tax (JumpStart tax) and Seattle Social Housing tax explained: 2026 thresholds, rates, equity compensation, and sourcing for remote and hybrid teams.
Rule 701: Eligibility, 12-Month Limits, Disclosure & 2026 SEC Guidance
Rule 701 lets private companies grant compensatory equity without registration—if recipients, 12-month limits, and $10M disclosures are right. Includes March 2026 SEC staff interpretations.
Washington Capital Gains Tax vs. the New 9.9% Income Tax: How the Two Interact
How Washington’s capital gains tax and 2028 income tax interact: when gains are added back, how the credit works, and examples using stated deduction assumptions.
S Corporation Owners: You Can Still Start a QSBS Clock on Future Growth
S corporation shares never qualify as QSBS. Two routes can still move future appreciation into a QSBS-eligible C corporation.
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Washington Sales Tax on Startup Services: Exposure and Penalty Relief
ESSB 5814 expanded Washington sales tax to specified services. How to assess startup exposure, buyer and seller liability, and limited penalty relief.