Bay Area ยท Equity Compensation CPA
RSUs, ISOs, NSOs, 83(b) elections, AMT cliffs, QSBS exclusions: Bay Area tech compensation doesn't fit on a standard tax return. OGCPA is built specifically for people whose wealth is tied up in equity, and who need a CPA who's actually been on your side of the table.
Each type of equity compensation comes with its own tax rules, timing considerations, and planning opportunities. Getting it wrong, or just not planning ahead, can be extraordinarily expensive.
RSUs are taxed as ordinary income on vest. The planning happens in how you manage the withholding, timing of sales, and layering with other income.
ISOs have a preferential tax rate, but trigger AMT when exercised. The exercise timing strategy is everything, especially pre-IPO.
NSOs are taxed as ordinary income on exercise. The spread between strike and FMV hits your W-2. Planning the exercise year matters.
You have 30 days from grant to file. Missing it can cost you significantly on a successful exit. I help founders and early employees get this right.
ISO exercises are the most common AMT trigger for tech employees. Planning the exercise amount and year is critical to avoiding an AMT bill you didn't expect.
Section 1202 can exclude up to $10M of gain from federal tax. If you hold stock in a qualifying startup, this is one of the most powerful tax benefits available.
Most tax mistakes in equity comp happen not because of bad luck, but because the planning didn't happen before the deadline. Here's where I focus.
An IPO changes everything. The 6-month lockup, the AMT from ISO exercises, the QSBS clock: there are real planning windows before the bell rings. Most people only find out about them after.
Early exercise can be smart: it starts the long-term capital gain clock and manages AMT exposure. But it has to be modeled against your full income picture, not done in isolation.
When a big vest hits, your effective tax rate can spike. Managing supplemental withholding, timing other deductions, and planning estimated payments ahead of the vest is what keeps the surprise off the table.
An M&A exit or secondary tender offer crystallizes all your equity at once. The structure of the deal, your holding periods, and your QSBS eligibility all determine the tax outcome, and some of it is negotiable.
Departure negotiations, post-termination exercise windows, and what happens to your unvested shares vary widely. The tax implications of your options at departure are worth understanding before you sign.
Background
Big Four tax (Deloitte) + founding team of a Y Combinator-backed startup
Approach
Proactive and year-round, not just a return preparer
Clients
Tech employees, startup founders, and people approaching liquidity events
Location
Serving Bay Area clients remotely with secure portals and video calls
Ideally, before you exercise. The AMT exposure from ISO exercises can be modeled in advance, and there's often a sweet spot: an exercise amount that starts your long-term capital gain clock without triggering a large AMT bill. This is best planned in Q4 of the prior year, or at least early in the calendar year before you exercise.
Quite a bit, potentially. The structure of the deal (stock vs. asset), your holding periods, whether your stock qualifies as QSBS, and whether you can negotiate any terms all affect your tax outcome. These conversations need to happen before close, not after. Reach out as early as possible once a deal is announced.
Unfortunately, there's no late-filing option for 83(b) elections. The 30-day window is hard. But depending on your situation, there may be other planning strategies to minimize the damage. It's worth a conversation.
California is notoriously aggressive about residency. If you left mid-year, had income sourced to California (including equity comp that accrued while you were a resident), or maintain ties to California, you may still have a filing obligation. This is one of the most common and expensive surprises for people who relocate from the Bay Area.
Yes, all of my Bay Area clients work with me remotely. Everything runs through secure document portals, e-signatures, and video calls. I'm based between Bend, Oregon and San Francisco, with deep ties to the Bay Area tech community.
Currently accepting new clients.
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