Practitioner-grade analysis on QSBS, Washington State taxes, equity compensation, and startup financing.
Written by Joe Wallin, a corporate and tax attorney at Carney Badley Spellman in Seattle with 25+ years of experience. Co-author of Angel Investing: Start to Finish (Holloway).
Start Here: Topic Guides
QSBS & Section 1202
The Complete Guide to QSBS & Section 1202 — the single most comprehensive resource on the internet for Section 1202 analysis. Covers exclusion mechanics, stacking strategies, spousal planning, state-level treatment, and interaction with other Code provisions.
Washington State Taxes
Washington State Taxes for Startups — your hub for everything related to Washington's new 9.9% income tax (ESSB 6346). Residency rules, QSBS interaction, equity comp, pass-through planning, and more.
Latest in this series:
- Washington vs. California: A Tax Comparison for Founders and Investors
- How the 9.9% Tax Applies to Stock Options and RSUs
- Remote Workers: Who Owes What?
- Pass-Through Business Income: S-Corps, LLCs, and Partnerships
Equity Compensation
The Complete Guide to Equity Compensation for Startups — ISOs vs. NSOs, 83(b) elections, RSUs, founder vesting, 409A valuations. Practical treatment aimed at founders and employees.
Startup Financing
Startup Financing — convertible notes, SAFEs, priced rounds, Reg D, accredited investor rules, anti-dilution, and cap tables.
Tools
Work With Joe
Book a free 20-minute call to discuss your situation. Joe advises founders, investors, and high earners on QSBS planning, equity compensation, Washington State tax strategy, and startup formation and financing.
Washington State Tax Planning Guide for High Earners — an 84-page practical planning guide ($49.99).