Leveraging IRC Section 1045: Rolling Over QSBS Gains Before the Five-Year Mark
Qualified small business stock (QSBS) issued by a C‑corporation can provide founders and investors with powerful tax advantages under IRC §1202.
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Top Startup Law Updates for 2025: QSBS, 83(b) and FinCEN
Early‑stage founders and investors need to stay on top of evolving tax and corporate regulations.
Qualified Small Business Stock (QSBS): What Founders, Investors, Contractors, and Employees Need to Know
What Is Qualified Small Business Stock (QSBS)? Qualified Small Business Stock, or QSBS, refers to shares issued by a U.
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").
FinCEN Beneficial Ownership Reporting Drama is Over
Update (Aug 27, 2025): FinCEN’s March 21, 2025 interim rule eliminated the BOI reporting requirement for domestic companies and U.
<strong>Overbroad Nondisclosure, Confidentiality, and Nondisparagement Agreements Violate the National Labor Relations Act</strong>
By Lucinda Luke March 2023 A new case recently decided by the National Labor Relations Board held that “an employer violates Section 8(a)(1) of the [National Labor Relations] Act when it proffers a...
Amendments to Washington's Equal Pay and Opportunity Act
by Lucinda J. Luke 12/28/22 Amendments to Washington's Equal Pay and Opportunity Act (EPOA) go into effect January 1, 2023 (with no grace period) and require most employers who engage in business in...
<strong>Time to Update Your Severance Agreements: New Washington State Law and National Labor Relations Board Decision Place Additional Requirements</strong>
Authored by: Joshua D. Brittingham March 2023 Severance agreements have traditionally included confidentiality clauses that allow employers to keep the terms of the agreement, including the amount...
<strong>5 Things You Should Know about the New Washington State Capital Gains Tax</strong>
Authored by: Lauren Fricke In 2021, the Washington State legislature enacted a new tax on the sale of long-term capital assets.