Andy Smetana

For startup founders seeking to reduce their potential tax exposure through a Section 83(b) election, timing matters. A recent change in U.S. Postal Service (USPS) postmarking procedures has introduced new risk for anyone relying on traditional “snail” mail to meet their Section 83(b) election filing deadlines. Below we explain what changed at USPS, what a Section 83(b) election is, how it must be filed, and what founders should do to avoid costly mistakes. What Is the New USPS Postmark Change?

If you're launching a startup in 2025, one of your first questions might be: “Where should I incorporate?” For decades, the most popular answer has been Delaware. It’s the state most venture capitalists expect, the one most public companies call home, and the one with the most developed corporate law.

When something goes wrong with your contract or business deal, where do you go to enforce your rights? The rise of business courts reflects growing competition between states to offer efficient forums that meet the needs of businesses to attract new businesses to their state and away from Delaware. Texas has made a big splash with its new court system, but they are only the most recent entrant seeking to supplant Delaware.