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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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? Here's what the new law covers, who pays, the rate, effective dates, and planning moves for founders and investors.
Washington's Capital Gains Tax (Now Up to 9.9%): Residency Planning Before You Sell
Washington's capital gains tax is tiered at 7% and 9.9%. For founders planning a liquidity event, residency planning may be the highest-stakes tax decision in the deal. Here's how the rules work and an 8-step action plan.
Cliff Planning Before Washington's 2028 Income Tax: How to Use 2026 and 2027
2026 and 2027 are the last two years you can recognize income without Washington's 9.9% income tax. Here is how to use them.
Washington vs. California: Residency Safe Harbors Compared
Washington has a statutory 30-day safe harbor for domiciled residents who leave. California's safe harbor requires 546 consecutive days outside the state under an employment contract. Here's how they compare — and why the differences matter for founders and investors.
Carta, Pulley, and AngelList: What Cap Table Software Can — and Cannot — Do for Your Startup
Comparing Carta, Pulley, and AngelList for cap table management: features, pricing, and what startup founders need to know before choosing a platform.
Cap Table Administration for Startups
Cap table administration for startups: how to maintain accurate ownership records, avoid common mistakes, and know when to bring in professional help.