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.
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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.
Startup Law Glossary: 75+ Terms Every Founder Should Know
A living reference of 75+ startup law terms every founder should know — from 83(b) elections to QSBS, Reg D to vesting schedules, explained in plain English.
Accredited Investor Rules: Who Qualifies, How to Verify, and Why It Matters for Startups
Everything startups need to know about accredited investor requirements — who qualifies, how to verify, the 2020 expansion, common issues with net worth calculations, and practical compliance guidance.
Rule 506(b) vs. 506(c): Which Reg D Exemption Should Your Startup Use?
A practical comparison of the two most important Reg D exemptions — Rule 506(b) and 506(c). When to use each, how investor verification works, and how to avoid costly mistakes.