Startup Law Glossary: 75+ Terms Every Founder Should Know
A living reference of 75+ startup law terms every founder should know — from 83(b) elections to QSBS, Reg D to vesting schedules, explained in plain English.
QSBS
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State Tax Comparison for Startup Founders: Where to Incorporate and Where to Live
A comprehensive guide comparing income tax, capital gains, QSBS conformity, and estate tax across 11 states — plus scenario analysis and planning strategies for startup founders approaching an exit.
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.
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.
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: What High Earners Must Do Before 2028
Washington's 9.9% income tax is now law. If your household earns above $1 million, the planning decisions you make before 2028 could save you hundreds of thousands of dollars. Here's your roadmap.
QSBS Is Alive and Well in Washington State
Despite Washington's new 9.9% income tax, QSBS remains one of the few ways founders and angels can still exit entirely free of state tax. Here's why Section 1202 still works in Washington.
QSBS and Washington's New Millionaire Tax
If you excluded gain under Section 1202 QSBS, does Washington's new millionaire tax still apply? Here's how the new income tax interacts with the federal QSBS exclusion.