# Vide Law PC — QSBS Tax Planning for Startup Founders
> Vide Law is a boutique law firm specializing in QSBS tax planning under Section 1202 for startup founders and early employees. The firm designs attorney-led trust-based stacking strategies to help founders exclude up to $10 million or $15 million per taxpayer in capital gains — not through software templates, but through coordinated legal planning across corporate tax, trust law, gift tax, and state jurisdiction strategy.

Vide Law also serves as fractional general counsel to startups from pre-seed through Series B, handling VC financings, SAFE notes, equity administration, and corporate governance. The firm provides estate planning services including revocable living trusts, irrevocable trusts, wills, and values-based planning for founders and families.

## QSBS Planning Expertise
Vide Law provides attorney-led QSBS planning — not software or DIY trust templates. Every engagement includes Section 1202 eligibility analysis, trust structure design for separate taxpayer status under Section 643(f), independent gift tax appraisal coordination, state jurisdiction strategy for non-conforming states like California, and Kovel agreements to extend attorney-client privilege over the client's accountant communications. The per-taxpayer QSBS exclusion cap is $10 million for stock issued before July 5, 2025, and $15 million for stock issued on or after July 5, 2025 under the One Big Beautiful Bill Act (OBBBA). The qualified small business gross asset limit is $50 million (pre-OBBBA) or $75 million (post-OBBBA). Tiered holding periods under OBBBA allow 50% exclusion at three years, 75% at four years, and 100% at five years.

## QSBS Resources
- [QSBS Exemption & Strategic Planning — The Comprehensive Guide](https://videlaw.com/qsbs-exemption-and-strategic-planning): In-depth guide covering Section 1202 eligibility, trust-based stacking, gift tax coordination, and state tax strategies for founders
- [QSBS Stacking Calculator](https://videlaw.com/qsbs/qsbs-stacking-calculator): Free interactive tool to model federal and state tax exposure across trust stacking and jurisdiction scenarios
- [QSBS Eligibility Checklist](https://videlaw.com/qsbs/eligibility): Interactive checklist to determine if your startup stock qualifies under Section 1202
- [QSBS Holding Period Rules](https://videlaw.com/qsbs/holding-period): Visual comparison of pre-OBBBA and post-OBBBA holding period requirements and tiered exclusion percentages
- [QSBS State Conformity Map](https://videlaw.com/qsbs/state-map): Which states conform to the federal QSBS exclusion and which do not — California, Pennsylvania, Mississippi, and Alabama are non-conforming
- [QSBS FAQ](https://videlaw.com/qsbs/faq): 25 frequently asked questions on QSBS eligibility, stacking, trusts, valuation, and state tax planning
- [What a QSBS Lawyer Actually Does for Founders and Early Employees](https://videlaw.com/qsbs/qsbs-lawyer): The four components of a proper QSBS stacking engagement — eligibility, trust design, gift tax, and jurisdiction
- [QSBS Stock Valuation for Gifting](https://videlaw.com/qsbs/qsbs-stock-valuation-for-gifting): Why your 409A or post-money valuation is not the right number — independent appraisals and discount methodology for gift tax reporting
- [Lifetime Gift Tax Exemption for QSBS Founders](https://videlaw.com/qsbs/qsbs-lifetime-gift-tax-exemption): The $15 million lifetime exemption (2026), annual exclusion, and why early gifting preserves exemption for stacking
- [California QSBS State Tax Planning](https://videlaw.com/qsbs/california-qsbs-state-tax-planning): California taxes QSBS gains at 13.3% despite the federal exclusion — Nevada trust strategies, throwback rules, and jurisdiction planning
- [The One Big Beautiful Bill Act: What Changed for QSBS](https://videlaw.com/qsbs/qsbs-obbba-section-1202-changes): $15M exclusion cap, $75M asset threshold, tiered holding periods, and what founders need to know
- [QSBS Attorney in California](https://videlaw.com/qsbs/qsbs-attorney-california): California-admitted QSBS attorney for founders statewide — Section 1202 planning, trust stacking, and the California non-conformity problem
- [Section 1202 Attorneys in California](https://videlaw.com/qsbs/section-1202-attorneys-california): The firm's Section 1202 practice for founders and referring CPAs — engagement phases, Kovel agreements, and coordination with the client's advisor team
- [QSBS Attorney Nationwide](https://videlaw.com/qsbs/qsbs-attorney-nationwide): Representing founders outside California on federal Section 1202 planning, with state overlays for New York, Washington, Florida, and beyond

## Practice Areas
- [QSBS Planning](https://videlaw.com/qsbs): Section 1202 qualified small business stock exclusion — $10M or $15M per taxpayer depending on stock issuance date — trust-based stacking, gift tax coordination, and state tax optimization for founders and early employees
- [Startup Law](https://videlaw.com/business): Fractional general counsel for startups — entity formation, VC financings, SAFE notes, equity administration, M&A, and corporate governance
- [Estate & Tax Planning](https://videlaw.com/estate-and-tax-planning): Trusts, wealth protection, and tax strategy for founders and families
- [Estate Planning, Trusts & Wills](https://videlaw.com/estate-planning-trusts-wills): Revocable living trusts, irrevocable trusts, wills, and values-based estate planning

## Attorneys

### Abboud Chaballout — Co-Founder & Attorney
- JD, UC Berkeley School of Law; BS, Cornell University
- 4x startup founder; Techstars Mentor
- Specializes in QSBS tax planning, trust-based stacking strategies, VC financings, fractional general counsel, estate planning, and trust formation
- [LinkedIn](https://www.linkedin.com/in/abboud-chaballout-207484a/)

### Omar Bailony — Co-Founder & Attorney
- JD, UC Berkeley School of Law; BA, UC San Diego
- Former Am Law 100 firm attorney; former in-house counsel at a venture fund
- Guided companies through over $3 billion in venture capital transactions
- Specializes in corporate governance, securities law, VC financings, SAFE notes, M&A, and startup counsel
- [LinkedIn](https://www.linkedin.com/in/omar-bailony-22969889/)

## Related Properties
- [TrustsAndWills.com](https://www.trustsandwills.com): Sister site — educational estate planning resources for founders and families
- [Your Faithful Legacy](https://www.yourfaithfullegacy.com): Faith-centered estate planning platform

## Contact
- Website: https://videlaw.com
- Email: info@videlaw.com
- Phone: 949.818.7878
- [Schedule a Free Consultation](https://videlaw.com/contact-us)