Practical legal guidance on QSBS (Section 1202), equity compensation, startup formation, financing, and Washington State tax issues for founders, investors, and startup employees.
A serious M&A term sheet is a tax-planning alarm clock—not a universal tax cutoff. Identify QSBS, gifts, domicile, structure, and §280G issues before the deal gets too far along.
Washington estate tax explained: 2026 exemption changes, 10%–20% rates after July 1, filing deadlines, married couples, and planning for founders.
If you own an S corporation or an LLC taxed as a partnership, your cash distributions don’t determine your tax bill. Retaining profits in the business can leave you with a personal tax obligation—and less cash to pay it.
Moving before a startup exit can change the state tax result. Review QSBS eligibility, California residency, equity compensation, and Washington taxes before a sale.
Washington's estimate rose from 21,000 households to 25,000. The revision highlights a planning risk: the $1 million deduction may not keep pace with inflation. Sections 314 and 316 explain why—and leave an indexing question unresolved.
Unpaid founder salary can create wage liability. A covered arrangement that violates Section 409A can also trigger a 20% additional tax and premium interest. Here’s what to check.
FinCEN's August 2026 final rule exempts U.S.-formed companies from federal BOI reporting. What remains for foreign entities, and what FinCEN says about deleting prior data.
Missing stock certificates and an uncompleted issuance are different problems. Review ownership evidence, corporate approvals, Section 83(b), and QSBS timing before relying on an early acquisition date.
Planning a sale of art, jewelry, or collector cars? Washington’s 30-day safe harbor and the property’s location can change the capital gains tax result. The calendar matters.
A company with qualified and non-qualified business activities must monitor its asset mix for QSBS. Learn how the 80% value-based test and separate statutory restrictions apply.
