Insights
A selection of Jason J. Galek's published articles and practitioner commentary.
An analysis of whether a SAFE constitutes stock for federal tax purposes, when the Section 1202 qualified small business stock holding period begins, the OBBBA's graduated exclusion regime, and the resulting planning risks for investors, founders, and tax advisers.
Discussion on California's grant-to-vest formula for sourcing RSU income as one reasonable method, with reasonableness, not the formula, as the regulatory standard.
A proposal examining California's 20-year tax collection period and recommending a nonrenewable limit that penalties, fees, and costs cannot restart.
Principal author of an article discussing the need for guidance on charitable deductions for donation of an entire interest in water rights severable from real property under state law.
A discussion of the various tax professionals in the U.S. and Canada who assist taxpayers in both countries.
