My 2026 Washington Supreme Court Endorsements
I want an elected court, not a selected one. My five Washington Supreme Court endorsements and why I am not voting for Debra Stephens.
Recent writing
The Startup Law Blog
Practical legal guidance on QSBS (Section 1202), equity compensation, startup formation, financing, and Washington State tax issues for founders, investors, and startup employees.
Latest posts
Why I Support Initiative 645
Opinion • October 3, 2026 I support Initiative 645. The way a startup employee’s restricted stock units can turn years of work into one year of taxable wages is one reason why. Imagine an employee…
Can an S Corporation Get QSBS? The C-Corporation Subsidiary Strategy
S corporation stock is not QSBS. But an S corporation may hold qualifying stock in a new C-corporation subsidiary. Here is how the strategy works—and where it can fail.
You Got an M&A Term Sheet. Do the Tax Planning Before the Deal Gets Too Far Along
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: 2026 Exemption, Rates & Filing Guide
Washington estate tax explained: 2026 exemption changes, 10%–20% rates after July 1, filing deadlines, married couples, and planning for founders.
Washington’s Millionaires’ Tax Can Reach Business Profits You Haven’t Received
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 from California to Washington Before a Startup Exit: What You Can Save
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 Now Expects 25,000 Households to Pay the Income Tax, Not 21,000
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.
Deferred (and Unpaid) Salary: A Trap for Founders
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.
BOI Reporting Is Over for U.S. Companies: FinCEN's Final Rule, Explained
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.