Guides for startup founders and early employees
Each guide covers the rules, the 2026 numbers, a worked example, common mistakes, and when to bring in a professional.
QSBS after the 2025 changes: the founder's guide to Section 1202
How the expanded QSBS rules work for stock issued after July 4, 2025: the $15M or 10x cap, $75M asset test, partial exclusions at 3 and 4 years, and stacking.
9 min read →ConnecticutConnecticut taxes for startups and founders: R&D credits, the angel credit, QSBS, AMT and the New York commute
Connecticut tax for startups and founders: R&D credits and the 65% cash exchange, the angel investor credit, QSBS, AMT, and New York commuter rules.
9 min read →EquityThe 83(b) election: the 30-day decision every founder must get right
What an 83(b) election does, why founders almost always file it, how to file within 30 days, and when it doesn't make sense.
6 min read →R&DR&E expensing under §174A and the R&D payroll tax credit
The restored domestic research deduction, options for unamortized 2022–2024 costs, and how startups apply up to $500,000 of R&D credit to payroll tax.
8 min read →OptionsISOs and the AMT in 2026: how to exercise without a surprise tax bill
How incentive stock options trigger AMT, the 2026 exemption and phase-out amounts, and strategies for early, staged, and post-liquidity exercises.
8 min read →See the tax on your equity choices before you make them.
In a consultation, we look at your cap table position, option grants, and last return, estimate the federal and Connecticut tax on the exercise or sale scenarios you choose, and tell you whether your shares may qualify for QSBS.