The $2M Cash Box: How a Section 1045 Rollover Dies Quietly
How the first-six-month test, working-capital rules and company-age cap affect Section 1045 replacement stock, with examples of cash and active-asset valuation.
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Does IP26-645 Repeal Washington’s Capital Gains Tax? What the Text Says
IP26-645 expressly repeals the new income tax. Its broader prohibition raises a separate question about Washington’s capital gains tax.
Your Startup Got Acquired. What Happened to Your QSBS?
In a stock-for-stock acquisition, your QSBS may survive under Section 1202(h)(4) — but with an exchange-date gain cap most shareholders don't know about.
Washington Domicile Change Checklist: Steps and Records
A practical checklist for moving out of Washington: housing, records, address updates, travel logs and a review of continuing Washington ties.
Missing Stock Certificates and QSBS: What the IRS Ruling Actually Says
PLR 201636003 addresses stock ownership without certificates. It does not determine issuer eligibility, active-business compliance, or F-reorganization status.
511,408 Signatures Later, Washington's Income Tax Is Headed to the Ballot — What That Changes (and What It Doesn't)
Let's Go Washington reported 511,408 submitted signatures on July 2; the Secretary of State counted 509,365 petition lines and certified Initiative 645 by sample (12,936 of 15,281). What repeal would change — and why founders should keep planning as if the 9.9% tax takes effect.
You Can Pass the 30-Day Rule and Still Owe Washington Tax on Your Stock Sale
Washington's 30-day safe harbor makes you a nonresident — it doesn't change your domicile. Long-term stock gains are allocated by domicile at the time of sale, so the safe harbor alone won't protect your exit.
Washington Income Tax: Moving Midyear and the Deduction Ratio
How Washington’s part-year income and deduction rules work, with two calculations and the residency issue raised by retaining a Washington home.
Washington's New 9.9% Income Tax: What High Earners Should Do Before 2028
Initiative 645 is certified for the November 3, 2026 ballot — but the 9.9% tax remains law, effective January 1, 2028. The planning playbook for Washington founders, investors, and high earners.
Your Startup Can Be Worth $300M and Still Qualify for QSBS
Separate the QSBS gross-assets test, contributed-property FMV rules, shareholder basis and eligible-gain limit—with a worked example of pre-contribution appreciation.