Tag Archives: Stock

Section 1202: Original Issuance

Posted on March 5, 2014 by Joe Wallin

Question I am a small business owner and investor who read your informative blog post “Section 1202, Qualified Small Business Stock.”  However, I would like to ask for your clarification of an important requirement for the small business stock capital gain … Continue reading →

Posted in Startup Jargon/Definitions, Startup Law | Tagged , , , , , | 2 Comments

Where Do I File My 83(b) Election?

Posted on March 4, 2014 by Joe Wallin

If you have never filed a Section 83(b) election before, you might not know where to file it. Increasingly, founders come to me who have been filing their Forms 1040 electronically. Many of these founders have never filed paper returns, … Continue reading →

Posted in Taxes | Tagged , , , , , , , | 7 Comments

Is the QSB Stock Tax Exclusion Even Worth It?

Posted on January 26, 2014 by Joe Wallin

In the throes of the end of last year, when people were trying to figure out whether to incorporate a C Corporation before year end to try to set themselves up to qualify for the Section 1202, qualified small business stock … Continue reading →

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Going, Going, Gone: Qualified Small Business Stock

Posted on December 9, 2013 by Joe Wallin

You may or may not be aware of this, but come December 31, 2013, one of the most exciting tax incentives for investing in startups is going to expire.  What am I talking about?  The 100% exclusion from tax for … Continue reading →

Posted in Business Entities, Equity Compensation | Tagged , , , , , | 2 Comments

“Golden Parachute Payment” Taxes Excessively Hard On Founders

Posted on April 30, 2013 by Joe Wallin

Suppose you are the founder of a hot startup. You and your other co-founders have worked hard. You’ve been at it for years. And now, you have finally gotten what you have been working for. A healthy buyout offer. The … Continue reading →

Posted in Taxes | Tagged , , , , , , , , , | 1 Comment