409A Valuation: The Complete Guide for Startup Founders (2026)
If you're issuing stock options, you need a 409A valuation. Here's what every startup founder needs to know about the process, the safe harbor rules, and the costly mistakes to avoid.
Stock Options
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SAFE Agreements: What Every Startup Founder Needs to Know
SAFEs are the dominant instrument in pre-seed and seed financing, but "simple" doesn't mean uncomplicated. Learn how SAFEs actually work, what can go wrong, and what you need to know before you sign one.
Stock Option Exercise Timing: Planning Before Washington's 2028 Income Tax
Washington's new 9.9% income tax takes effect January 1, 2028. For startup employees and founders with stock options, 2027 is the last full year to exercise without state income tax.
83(b) Election: The Complete Guide (Deadline, Form & Tax Treatment)
What is an 83(b) election, who should file, and how do you file IRS Form 15620 (including the new e-filing option)? Includes deadline rules, ISO/NSO early exercise, QSBS, and Washington state tax implications.
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?
Electronic Filing of Section 83(b) Elections – A Modern Convenience with Important Deadlines
The Internal Revenue Service (IRS) has quietly modernized the once antiquated process for making a Section 83(b) election.
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...
Do Not Try to Self-Administer Your Stock Option Plan
When you set up your company, you hopefully set up a stock option plan (also known as an equity inventive plan) at the same time so that you have a plan that is properly adopted and ready to be used...
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.
Warrants: The Tax Story
Warrants can be confusing from a tax point of view. There are a couple of reasons for this. But the primary reason is probably that how a warrant is taxed is driven.