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.
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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
When to Exercise Stock Options at a Startup: A Decision Framework
Exercise too early and you risk cash on a company that might fail. Wait too long and you face a crushing tax bill. Here's a framework for making the decision — including why Washington residents face a closing window before 2028.
The Alternative Minimum Tax and Stock Options: A Complete Guide for Washington Startup Employees
The AMT can create a six-figure tax bill on stock you can't sell. Here's how it works, what changed in 2026, and why Washington residents have a shrinking window to exercise ISOs before state income tax arrives in 2028.
RSUs and Washington State's New Taxes: What Seattle Tech Employees Need to Know
Washington's capital gains tax and new income tax create layered obligations for RSU holders. Here's how the taxes apply, where the traps are, and what Seattle tech employees can do about it.
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.
