by Mike Baker | Nov 8, 2025
Updated. Originally posted November 3, 2022. Over the past six years, a particular method for providing founder liquidity has gained significant popularity: an investor purchases common stock from founders during a preferred financing at the preferred price. The...
by Mike Baker | Nov 7, 2025
What’s Lurking in Your Cap Table? A clean capitalization table (or “cap table”) isn’t just good housekeeping—it’s a critical part of maintaining your company’s legal and tax health. Yet many founders discover, often too late, that their cap table hides costly issues...
by Mike Baker | Oct 18, 2025
The tax rates and deduction amounts for the 2026 calendar year are listed below. Federal ordinary income tax rates Single taxpayers If taxable income is between: The tax is: $0 – 12,400 10% of taxable income 12,400 – 50,400...
by Mike Baker | Oct 8, 2025
Updated. Originally posted May 1, 2021. When selling an S corporation, an increasingly common structure is the so-called “F” reorg QSub drop. This structure has gained popularity because it offers valuable tax advantages for both the buyer and the seller. Tax...
by Mike Baker | Oct 4, 2025
Why QSBS Still Reigns as the Startup Tax Break of the Century For founders, early employees, and investors in C-corporations, the Qualified Small Business Stock (QSBS) exclusion under IRC § 1202 is one of the most powerful wealth-preservation tools available. When...
