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 →Practical legal guidance on QSBS, equity compensation, startup formation, financing, exits, and Washington State tax issues. NYU LL.M. in Taxation. 25+ years advising startups.
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 →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 →Washington's ESSB 6346 creates duty-day apportionment rules for nonresident athletes effective January 1, 2028. Here's what visiting players, agents, team payroll departments, and GMs need to know — with the math.
Washington's Legislature has passed SB 6346 — a 9.9% tax on household income above $1 million. Here's what high earners, founders, investors, and athletes need to know before 2028.
I recently published an opinion piece in GeekWire analyzing how Washington’s proposed “millionaires tax” could materially harm the state’s startup ecosystem.
Washington State introduced a capital‑gains tax in 2021, triggering immediate interest (and litigation) among founders, investors and tax professionals.
Buried in HB 2724 is Section 404, which would impose Washington income tax on nonresident professional athletes based on games played in the state.
Washington's proposed 9.9% "millionaires tax" (HB 2724) explained: what it does, who it affects, the married couples wrinkle, what it means for founders and investors, and whether it can survive a court challenge.
Founders often ask whether a Section 1202 Qualified Small Business Stock (QSBS) attestation letter is legally required.