by Mike Baker | May 31, 2026
Updated. Originally posted May 13, 2022 Can I Use a Self-Directed Roth IRA to Fund My Start-Up? I was asked this question by three different clients yesterday. Ever since it was revealed that Peter Thiel reportedly accumulated billions of dollars inside his Roth IRA,...
by Mike Baker | May 27, 2026
May 2026 Update On May 20, 2026, Treasury Assistant Secretary for Tax Policy Kenneth Kies said during a conference in Washington, D.C., that the IRS is preparing guidance on the expanded exemption aimed at curbing what he described as stacking abuse. “Let me just warn...
by Mike Baker | Apr 24, 2026
So, you accidentally granted one or more discount stock options. Now what? As quick background, a discount stock option has an exercise price below the fair market value of the underlying stock on the date of grant.[1] For whatever reason, Congress doesn’t like this...
by Mike Baker | Apr 3, 2026
A “double merger” is exactly what it sounds like: two mergers completed back-to-back as part of a single, integrated transaction. In the first step, the buyer acquires the target through a reverse triangular merger, with the target surviving as a wholly owned...
by Mike Baker | Mar 1, 2026
So, you own equity in an LLC taxed as a partnership, and it has come time to sell the company. What happens if you sell your interest? What happens if instead the LLC sells its assets? Similarities Regardless of whether the transaction is structured as an equity sale...
