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Year-End Tax Moves

Year-End Tax Moves

You’ve got about three weeks left in 2025, which means there’s still time for some last-minute, tax planning. Here are ten ideas to consider before December 31: 1. Accelerate deductible business payments (cash-basis taxpayers)If you own or operate a cash-basis...
Secondary Purchase plus Exchange

Secondary Purchase plus Exchange

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...
What’s Lurking in Your Cap Table?

What’s Lurking in Your Cap Table?

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...
2026 Tax Rates

2026 Tax Rates

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...
S Corp “F” Reorg QSub Drop

S Corp “F” Reorg QSub Drop

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...