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
Treasury Signals Crackdown on QSBS Trust Stacking: What Founders Should Do Now
Treasury Assistant Secretary for Tax Policy Kenneth Kies signaled this week that Treasury is working on guidance to address QSBS trust stacking. Here's what founders should do now.
Have You Done Your QSBS Substantiation This Year?
Most founders treat §1202 substantiation as something their lawyer does at exit. By then, the easy substantiation is gone. Here's why it should be an annual practice — and exactly what to do this week.
Washington Capital Gains Tax: A 2026 Guide for Founders, Investors, and High Earners
Washington's capital gains tax: 7% up to $1M, 9.9% above. Rates, exemptions, QSBS, residency planning, and what changes in 2028.
409A Valuation Requirements: When (and Why) You Need a New One
When do you need a 409A valuation, and when is yours stale? A startup lawyer's guide to the material events that require a new 409A — and the costs of getting it wrong.
Are 409A Valuations Public? A Startup Lawyer's Answer
409A valuations are confidential — but they show up in M&A diligence, IPO filings, IRS audits, and sometimes on your cap table. A startup lawyer explains who actually sees them.
Rule 506(b) vs. 506(c): A Practical Guide for Startup Founders
Rule 506(b) and 506(c) are the two Reg D exemptions that power almost all startup fundraising. Here's how they differ, when to use each, and the mistakes that get founders into trouble.
Washington State Income Tax: The Complete Guide
Does Washington have a state income tax? The 9.9% rate, $1M threshold, January 1, 2028 effective date, the constitutional challenge, and planning moves for founders and investors.