Stock options and equity compensation basics for startup founders and employees, including taxation and vesting.
Section 1202 guidance for Washington founders: acquisition dates, holding periods, gross-assets testing, redemptions, rollover requirements and supporting records.
Compare option exercise costs, ISO AMT, NSO compensation, contractual deadlines, QSBS holding periods and Washington taxes before committing cash.
How ISO exercises affect federal AMT, the 2026 exemption phaseout, credit recovery, QSBS holding periods and Washington exercise-versus-sale tax planning.
Washington's capital gains tax and new income tax create layered obligations for RSU holders. Here's how the taxes apply, where the traps are, and what Seattle tech employees can do about it.
How to negotiate startup equity as an employee: understanding your offer, asking the right questions, evaluating strike price and vesting, and avoiding common mistakes.
Double-trigger acceleration: qualifying events, protection periods, accurate vesting examples, award treatment in acquisitions, and tax limits.
Build and reconcile your cap table, distinguish outstanding from fully diluted ownership, and model SAFE conversions, option pools, and financing dilution.
Your equity compensation plan is one of the most important documents your startup will create. Here's how to structure it correctly — from pool sizing to vesting schedules to change of control provisions.
ISOs and NSOs have fundamentally different tax treatment. Understanding those differences — including the AMT trap, the $100K limit, and post-termination rules — is essential for founders and employees.
Founder vesting explained: four years with a one-year cliff, ownership versus vesting, repurchase terms, 83(b) elections, and what happens at departure or acquisition.
