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.
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Startup Law
Startup law guidance on formation, fundraising, equity compensation, and exits.
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.
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Washington Sales Tax on Startup Services: Exposure and Penalty Relief
ESSB 5814 expanded Washington sales tax to specified services. How to assess startup exposure, buyer and seller liability, and limited penalty relief.
Missing Stock Certificates and QSBS: What the IRS Ruling Actually Says
In PLR 201636003 the IRS ruled that stock can be QSBS without formal stock certificates — ownership is a matter of economic substance. Here's what the ruling holds, and what it carefully didn't decide.
Treasury’s 2026 QSBS Stacking Warning: What the Report Means
What Treasury’s reported QSBS stacking scrutiny establishes—and why trust ownership, existing rules and effective dates require separate review.
When to Exercise Stock Options at a Startup: A Decision Framework
Compare option exercise costs, ISO AMT, NSO compensation, contractual deadlines, QSBS holding periods and Washington taxes before committing cash.
SAFE vs Convertible Note: What They Are and Which to Use
Convertible notes vs. SAFEs: how each works, key differences in terms and mechanics, and which instrument makes more sense for your early-stage startup funding.
How to Negotiate Startup Equity: A Practical Guide for Employees
How to negotiate startup equity as an employee: understanding your offer, asking the right questions, evaluating strike price and vesting, and avoiding common mistakes.