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").
Startup Law
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Be Careful Who You Issue Stock Options To Under Rule 701
Intro to Rule 701 Any time a company grants stock options or compensatory equity awards of any kind, the company must comply with the registration requirements of federal and applicable state...
The Rule 701 Math: How to do it
If you are a non-public company granting stock options or other compensatory equity awards, you need to be familiar with Rule 701 Math and in particular its mathematical limitations.
S Corporations and Blank Check Preferred Stock: Debunking the Myth
One of the most persistent misconceptions in startup law is that S corporations cannot have blank check preferred stock. Here is what the one-class-of-stock rule actually requires.
RSUs: The Tax Problems in the Startup Context
Restricted Stock Units (RSUs) are not a good choice of equity compensation for a startup. RSUs work great for big public companies, like Amazon or Microsoft.
Nonqualified Stock Options: Tax Withholding on Former Employees
It is well known that a company has to withhold income and employment taxes from an employee exercising nonqualified stock options.
How to Share Equity
By Nikki Piplani and Joe Wallin If you are a startup company founder, one of the first questions you will have will be about sharing equity with your early hires.
Incentive Stock Options: The Qualifications and Limitations
In startup land, aside from cash compensation, stock options are the most important part of employee compensation.
Startup Compensation: Founders, Don't Forget to Pay Yourselves (and Others)
By Dennis Kasimov and Joe Wallin In the early days of a startup, it is common for founders to not pay themselves any cash compensation.
Secondary Sales and An Investor Covenant You Don't Want To Miss
If you are investing in early stage companies, there are certain deal terms you want.