The Complete Guide to QSBS & Section 1202
Everything founders, investors and advisors need to know about Qualified Small Business Stock — from qualification to exit planning. Updated for the 2025 OBBBA changes.
Read the Guide →Startup Law for Founders, Investors & Advisors
In-depth guides on QSBS, equity compensation, securities law, and Washington state taxes — by Joe Wallin, startup attorney with 25+ years of experience.
Start Here
Washington State Taxes for Startups
A comprehensive guide to how Washington state taxes affect startups, founders and investors — including the capital gains tax, proposed legislation and QSBS conformity.
Read the Guide →Latest posts
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.
