409A Valuation: The Complete Guide for Startup Founders (2026)
Understand common-stock valuation, the three 409A safe harbors, when to update, and why an independent appraisal does not guarantee every option is exempt.
Stock Options
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SAFE Agreements: What Every Startup Founder Needs to Know
SAFEs are widely used in U.S. pre-seed and seed financings, but “simple” does not mean uncomplicated. Learn how a SAFE works as a security and contractual right, what conversion and payout terms do, and what to model before you sign.
Stock Option Exercise Timing: Planning Before Washington's 2028 Income Tax
Before exercising options ahead of Washington’s 2028 income tax, compare NSO income, ISO AMT, QSBS holding periods, liquidity and the applicable deductions.
83(b) Election: What It Is, 30-Day Deadline, Form 15620 & How to File
How to file an 83(b) election online or by mail, confirm the 30-day deadline, keep proof, and evaluate restricted stock, early exercise, and QSBS.
Can You Exercise a Stock Option With a Nonrecourse Note and Start Your QSBS Holding Period?
A note-funded exercise starts a stock holding period only if the tax rules treat stock as acquired. Financing, beneficial ownership, vesting, and 83(b) elections require separate analysis.
Warrants: The Tax Story
Warrant tax treatment depends on why the warrant was issued, what the holder paid, and its exercise terms. This guide covers compensation, investment warrants, debt packages and QSBS.
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.