What the 2025 Law Changed About QSBS
OBBBA expanded QSBS: higher eligible-gain limit, higher gross-assets ceiling, and earlier partial exclusions — with acquisition vs. issuance dates kept straight.
Startup Law
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How to Use and Review Non-Disclosure Agreements (NDAs)
Nondisclosure or confidentiality agreements come in a wide variety of forms and styles, and they should always have provisions covering non-use by the receiving party--not just a restriction on disclosing such information to third parties.
How to Form a Washington Corporation
Preemptive rights, cumulative voting, consent thresholds, and approval thresholds — the Articles of Incorporation provisions every Washington startup must get right, updated for the 2019 changes (SSB 5003, effective for corporations formed on or after Jan. 1, 2020) and the 2024 RCW 23B reforms.
Nonqualified Stock Options: Tax Withholding on Former Employees
Former employees’ taxable NQO compensation generally remains wages. Learn how to determine the taxable event, fund withholding, deposit payroll taxes and report the income.
Immediately Exercisable ISOs: The Problems
A lot of companies, including a large portion of Silicon Valley startups, grant new hires immediately exercisable ISOs (incentive stock options) with the expectation that many will exercise their...