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Policy Shift in Washington State: Proposed Law Would Tax QSBS Gains

Washington has long been viewed as a tax-efficient jurisdiction, historically imposing no personal income tax on individuals. In 2021, the Washington State Legislature enacted a capital gains tax law, taking effect for gains...more

The Golden State Showdown: California Billionaires v. Proposed Wealth Tax

California voters are faced with a potentially significant ballot initiative known as the “2026 Billionaire Tax Act” (the “Act”). If the initiative gathers the requisite signatures to qualify for the November ballot,...more

United States Tax Planning for Foreign Founders Moving to the US: Planning for Qualified Small Business Stock Benefits

Many non-US startup founders initially incorporate in their home country and then decide to reincorporate or create a subsidiary in the US. There are many advantages for foreign founders to move operations to the US,...more

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