The $2M Cash Box: How a Section 1045 Rollover Dies Quietly
A §1045 rollover relocates your tax problem onto the replacement company's balance sheet. One $2M rollover, five trajectories — and the maintenance system that decides which one you get.
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Tax Planning
Tax planning strategies for startup founders, investors, and employees, including QSBS and equity compensation.
Does IP26-645 Repeal Washington's Capital Gains Tax? No — Here's What It Actually Does
IP26-645 kills the 9.9% income tax before it starts — but the capital gains excise tax under chapter 82.87 RCW survives. Here's what the initiative's actual text does, and the litigation it sets up.
Your Startup Got Acquired. What Happened to Your QSBS?
In a stock-for-stock acquisition, your QSBS may survive under Section 1202(h)(4) — but with an exchange-date gain cap most shareholders don't know about.
Washington's New 9.9% Income Tax: What High Earners Should Do Before 2028
Initiative 645 is certified for the November 3, 2026 ballot — but the 9.9% tax remains law, effective January 1, 2028. The planning playbook for Washington founders, investors, and high earners.
Your Startup Can Be Worth $300M and Still Qualify for QSBS
Section 1202 uses tax basis for the company's qualification cap and FMV for the shareholder's exclusion cap. Confusing the two costs founders money. The distinction, cleanly.
The Washington Founder's QSBS Playbook: How to Qualify, Document, and Defend Your §1202 Exclusion
For Washington founders, §1202 is the single most valuable tax provision in the federal code. Here's how to qualify, document, and defend the exclusion across both pre- and post-OBBBA regimes.
Treasury Signals Crackdown on QSBS Trust Stacking: What Founders Should Do Now
Treasury and the IRS are preparing guidance aimed at limiting QSBS trust stacking, per June 29 Wall Street Journal reporting — confirming signals Treasury officials sent in May. Here's where things stand and what founders should do now.
Have You Done Your QSBS Substantiation This Year?
Most founders treat §1202 substantiation as something their lawyer does at exit. By then, the easy substantiation is gone. Here's why it should be an annual practice — and exactly what to do this week.