by Mike Baker | Aug 18, 2026
I am frequently asked whether a new tax code Section 83(b) election is necessary when vested stock is subjected to new vesting restrictions. This revesting most often occurs at a financing. The investors request the revesting to ensure that the founders stick around....
by Mike Baker | Aug 13, 2026
So, your company has generated tokens, presumably offshore, and you want to use them to compensate employees. Common ways to do so include: Restricted Tokens Tokens can be sold or awarded directly to employees. Because the employee will either need to pay for the...
by Mike Baker | Jul 16, 2026
Qualified small business stock (“QSBS”) is a special type of stock that can result in 0% federal tax on the gain (up to a cap) from a sale if held more than 5 years. That is the good news. The bad news is that a company can accidentally disqualify otherwise eligible...
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...
