Typical comp shape
CEO / founders usually earn founder common stock with 83(b). Common employers include Seed to late-stage startups. Founder stock at sub-$50M post-money valuation can qualify for QSBS, potentially exempting $10M+ per issuance from federal tax.
What New Mexico changes
In New Mexico, every RSU vest, NSO exercise, and ESPP purchase carries 5.9% state tax on top of federal. For a senior ceo / founder with $300k+ of equity income, the state layer routinely adds $25-45k to the annual bill.
Planning cadence
For a ceo / founder in New Mexico, the three planning windows are: after each RSU vest (withholding check and sell-vs-hold), before any ISO exercise (AMT model at federal only), and in Q4 (estimated tax top-up to clear the safe harbor).