Insights
Tax Planning
Tax planning is most valuable before a sale, investment, structure, or reporting position becomes difficult to change. This collection explains the practical questions that deserve attention early.
Beyond the 183-Day Test: How California Decides Residency
California does not use a simple 183-day residency rule. Learn the limited day-count rules, the facts the state weighs, and records that matter.
Missed the 83(b) Election Deadline? What You Can and Cannot Do
What a missed 83(b) election means, when the filing window may never have opened, and which restructuring options may still be available.
How Stock Redemptions Can Destroy QSBS Status
A corporate stock redemption can disqualify newly issued QSBS. Learn the timing rules, thresholds, exceptions, and safer ways to issue new shares.
What Businesses Qualify for QSBS?
The section 1202 active business rules, excluded businesses, asset tests, and working-capital limits that determine whether stock can qualify as QSBS.
Moving Out of California Before a Business Sale: Residency, Timing, and Sourcing
Moving out of California before a business sale, stock sale, or option exercise raises residency and sourcing questions. What the FTB examines, and when to plan.
Investor, Trader, or Dealer? How Tax Classification Changes Gains, Losses, and Deductions
How the investor, trader, or dealer classification can change gains, losses, deductions, and planning choices.