Tax Planning
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Can Both Spouses Claim the QSBS Exclusion? What Section 1202 Does and Doesn't Say About Married Couples
The Section 1202 QSBS exclusion can shelter up to $15 million in capital gains from federal tax. But does a married couple get one exclusion — or two? The answer matters more than ever after the One Big Beautiful Bill Act.
State Tax Comparison for Startup Founders: Where to Incorporate and Where to Live
A comprehensive guide comparing income tax, capital gains, QSBS conformity, and estate tax across 11 states — plus scenario analysis and planning strategies for startup founders approaching an exit.
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.
409A Valuations: What Every Startup Needs to Know Before Issuing Stock Options
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 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.
ING Trusts Won't Save You from Washington's Income Tax. Here's What Might.
ESSB 6346 includes explicit anti-avoidance provisions that pull ING trust income back into the grantor's Washington taxable income. ING trusts are dead for Washington tax purposes — but other trust strategies may still work.