QSBS Records Washington Founders Should Keep
Company and shareholder records that support Section 1202 eligibility: formation, issuances, gross assets, active business, redemptions, and holder-level history.
18 posts with this tag
Stock Options
Stock options and equity compensation basics for startup founders and employees, including taxation and vesting.
When to Exercise Stock Options at a Startup: A Decision Framework
Compare option exercise costs, ISO AMT, NSO compensation, contractual deadlines, QSBS holding periods and Washington taxes before committing cash.
The Alternative Minimum Tax and Stock Options: A Complete Guide for Washington Startup Employees
How ISO exercises affect federal AMT, the 2026 exemption phaseout, credit recovery, QSBS holding periods and Washington exercise-versus-sale tax planning.
RSUs and Washington State's New Taxes: What Seattle Tech Employees Need to Know
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: A Practical Guide for Employees
How to evaluate and negotiate employee equity at a startup—percentage on a stated capitalization, strike and vesting, ISO vs. NSO, refresh grants, and common mistakes.
Double-Trigger Acceleration: How It Works, With Examples
How double-trigger acceleration works, how it differs from single-trigger vesting, and what to check before an acquisition—with worked examples.
Cap Table Management: The Founder's Guide to Getting It Right from Day One
Keep your cap table aligned with legal equity records: approvals, documents, stock ledger, SAFEs/options/notes, and financing readiness — not software shopping.
Equity Compensation Plan Design: How to Structure Your Startup's Stock Option Plan
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.
ISO vs. NSO: The Complete Guide to Incentive Stock Options and Nonqualified Stock Options
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 Schedules: Why Every Co-Founder Needs One and How to Get It Right
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.