QSBS Attestation Letters: Required or Just Smart Planning?
Founders often ask whether a Section 1202 Qualified Small Business Stock (QSBS) attestation letter is legally required.
Section 1202
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Washington QSBS Update: SB 6229 & HB 2292 Could Tax Section 1202 Gains
I’m sharing this because the Washington capital-gains tax conversation just took a turn that founders, early employees, and investors cannot ignore as they think about exits, liquidity timing, and...
Washington SB 6229: Proposed 9.9% Income Tax Increase (Did Not Pass)
Washington SB 6229 would have raised Washington’s million-dollar tax to 9.9% and changed QSBS (Section 1202) treatment—what it would have done (and why it didn’t pass).
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2026 QSBS State-by-State Conformity Guide: Where the Federal Exclusion Actually Sticks
If you're a founder, investor, or startup advisor eyeing a 2026+ exit, the One Big Beautiful Bill Act (OBBBA) just made QSBS (Qualified Small Business Stock under Section 1202) even more powerful:...
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Section 1202 Rollover Planning: Preserving QSBS Benefits When a Liquidity Event Comes Too Soon
Founders and early investors often assume that if they miss the five‑year QSBS holding period, the Section 1202 exclusion is simply lost.
2025 Corporate & Tax Law Updates: OBBBA, CTA Rollback, and the Demise of Chevron Deference
2025 has been a remarkable year for corporate and tax law in the United States.
Can You Exercise a Stock Option With a Nonrecourse Note and Start Your QSBS Holding Period?
Can You Exercise a Stock Option With a Nonrecourse Note and Start Your QSBS Holding Period?
Don’t Accidentally Disqualify Your QSBS by “Resetting” It
Don’t Accidentally Disqualify Your QSBS by “Resetting” It Congress is considering the One Big Beautiful Bill Act (OBBBA), which would expand the QSBS exclusion but only for stock issued after July 4...
Gifting QSBS: What the New York Times Got Wrong — and How Founders Can Do It Right
In late 2021, The New York Times ran a feature titled “A Lavish Tax Dodge for the Ultrawealthy Is Easily Multiplied.
Only C-Corps Can Issue QSBS — and That’s a $15 Million Reason to Care
Choosing the wrong entity structure can cost startup founders millions. Only C-corporations can issue Qualified Small Business Stock (QSBS) under Section 1202. Here’s why that matters — and how to preserve your shot at the $15 million tax exclusion.