If you’re working on a story and need a source on startup law, securities regulation, equity compensation, QSBS, or Washington state tax policy, I’m happy to help.

Email me at wallin@carneylaw.com. I’m generally responsive and available on short notice.
Background
I’m a corporate and tax attorney at Carney Badley Spellman in Seattle. I’ve practiced for over 30 years, representing startups, investors, and executives on corporate formation, equity compensation, securities law, and tax planning. I write The Startup Law Blog, which covers these topics in depth.
Topics I Cover
- Qualified small business stock (QSBS) and Section 1202
- Equity compensation (stock options, RSUs, restricted stock)
- Securities law and exempt offerings
- Startup formation and corporate governance
- Washington state tax policy (capital gains tax, income tax)
- Crowdfunding regulation
Selected Media
I’ve been quoted in or written for the following publications:
CNBC
- “‘Marriage Penalty’ in Washington State’s New Millionaire Tax Stirs Debate” (Mar 2026)
The Wall Street Journal
- “Time to Advertise Your Private Offering? Not So Fast” (Jul 2013) — guest contributor
- “Same-Sex Couples Face Higher Bar to Make Angel Investments” (Aug 2013)
- “Small Businesses Take Fundraising Public” (Sep 2013)
- “Back to Work: A Fall Business Preview” (Sep 2013)
- “Companies Go Public With Pleas for Funds” (Sep 2013)
- “How to Moonlight Without the Worry” (Sep 2014)
Reuters
- “Website Names Tied to Crowdfunding Spike: NASAA” (Dec 2012)
Bloomberg Law
- “SEC Allows Tweets for Startups Raising Money” (Jun 2015)
TechCrunch
- “New Law Changes the Liquidity Game for Tech Company Founders, Workers and Investors” (Mar 2016) — co-author
GeekWire
- “What’s Positive About Washington’s New Social Purpose Corporations” (Jul 2012)
- “It’s Time for Our Own Crowdfunding Law” (Jan 2013)
- “Why I Support Washington’s Proposed Crowdfunding Law” (Feb 2014)
- “Millionaires Tax Threatens Washington’s Startup Economy” (Feb 2026)
Puget Sound Business Journal
- “Crowdfailure: Not a Single Company Has Been Able to Use Washington’s 2-Year-Old Crowdfunding Law” (May 2016)