Practical legal guidance on QSBS (Section 1202), equity compensation, startup formation, financing, and Washington State tax issues for founders, investors, and startup employees.
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's capital gains tax: 7% up to $1M, 9.9% above. Rates, exemptions, QSBS, residency planning, and what changes in 2028.
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.
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) 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.
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.
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.
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.
