AMT planning at the core
ISO advisors in Seattle earn their fee on Form 6251 math. The bargain element at exercise creates AMT preference income, and the key planning question is how much to exercise each year to maximize long-term capital gains treatment on qualifying dispositions without triggering AMT that exceeds your cash.
WA-specific considerations
Washington does not run a separate state AMT, so the advisor models federal AMT only. That simplifies the arithmetic but does not change the federal exposure.
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