Insights

Practical perspectives on tax law, crypto, international structuring, and what it means for your business and wealth.

Written by Allen J. Li, Attorney at Law

Featured — Crypto Founders Series

Crypto Founders: Your Token Event Is a Tax Event — Here's What to Do Before It Happens

Most crypto founders don't think about taxes until after a token launch, airdrop, or liquidity event. By then, the options are limited. Here's a practical playbook for structuring ahead of time.

Crypto & Digital Assets

Featured

DeFi, Staking, and Airdrops: How the IRS is Treating Crypto Income in 2026

The IRS has been steadily clarifying its position on DeFi protocols, staking rewards, and airdrops. This guide breaks down the current tax treatment of each.

Crypto & Digital Assets

Featured

Moving to California with Crypto: What Every Founder Needs to Know About State Tax

California doesn't recognize preferential capital gains rates — meaning your long-term crypto gains could be taxed at up to 13.3%.

All Articles

Estate Planning

2026 Estate Tax Sunset: What Families Should Be Doing Right Now

The federal estate tax exemption is set to sunset in 2026, potentially cutting the exemption nearly in half.

9 min readMarch 5, 2026

International

Structuring a US Business as a Chinese Founder: LLC, C-Corp, or Something Else?

The entity you choose when setting up a US business as a foreign national has long-term tax and immigration implications.

11 min readFebruary 28, 2026

International

PFIC Rules for Chinese Investors: A Practical Guide

Passive Foreign Investment Companies (PFICs) are one of the most complex and punishing areas of US international tax law.

12 min readFebruary 20, 2026

Entity Formation

Delaware vs. Wyoming LLC: Which is Better for Your Startup?

Both states are popular for LLC formation, but they serve different purposes.

6 min readFebruary 10, 2026

Tax

California vs. Texas: Residency Planning for High-Income Earners

California's 13.3% top income tax rate leads many high earners to consider Texas. But leaving California isn't as simple as changing your driver's license.

8 min readFebruary 1, 2026

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