Does QSBS Avoid Washington’s New 9.9% Income Tax? (Yes — For Now)
Under ESSB 6346, Section 1202 QSBS gains should stay outside Washington’s new 9.9% income tax (for now). Here’s why, the audit risk, and what would have to change.
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QSBS Stacking: How to Multiply the $15M Exclusion with Trusts and Family Gifts
The $15 million QSBS exclusion under Section 1202 isn't a hard ceiling. By gifting shares to trusts and family members before a sale, founders can multiply the exclusion. Here's how stacking works.
83(b) Election Guide (2026): 30-Day Deadline, IRS Form 15620, and Washington Tax Planning
What is an 83(b) election, who should file, and how do you file IRS Form 15620 (including the new e-filing option)? Includes deadline rules, ISO/NSO early exercise, QSBS, and Washington state tax implications.
Oregon SB 1507: Why QSBS Gains May Be Fully Taxable at the State Level Starting in 2026
Oregon SB 1507 decouples the state from the federal QSBS exclusion under Section 1202. Oregon residents who sell qualified small business stock on or after January 1, 2026 may owe full state income tax on gains excluded federally.
Washington’s 9.9% Income Tax: How to Change Your Washington Domicile (Audit-Proof)
Washington's new 9.9% income tax makes domicile planning critical for high earners. If you're considering changing your state of residence before 2028, here's what it actually takes.
Structure Determines Your Tax Outcome: Washington State Tax Planning for Founders, Investors, and High Earners
Your tax outcome in Washington depends on how you structure your equity, entity, and exit. This post walks through the planning levers founders, investors, and high earners can pull before 2028.
Washington’s 9.9% Income Tax: Constitutional Challenge & Timeline
Washington’s 9.9% income tax is now law—but a constitutional challenge could stop it. Here are the key arguments and a realistic timeline for what happens next.
Governor Ferguson Signs Washington’s Income Tax Into Law
Governor Ferguson signed ESSB 6346 on March 30, 2026. Washington now has a 9.9% income tax on household income above $1 million, effective January 1, 2028. Here's what it means.
Acquiring a Startup? The SEC's New Rule 701 Guidance Creates a Hidden Equity Compliance Trap.
The SEC just clarified that when you acquire another company, their Rule 701 equity grants get stacked onto yours for purposes of the $10 million disclosure threshold. If you're a private company doing M&A, this is a diligence item you can't afford to miss.
Washington Just Banned Noncompetes. Here's What That Means for Your Business.
Governor Ferguson signed SHB 1155 on March 23, 2026, banning virtually all noncompetes in Washington effective June 30, 2027—retroactively. The prior income threshold and garden leave framework are gone. Here’s what changed and what you must do.