Typical comp shape
Founder / startup employees usually earn isos, nsos, founder shares. Common employers include YC, Sequoia, Benchmark-backed startups. QSBS and 83(b) elections dominate planning.
What North Dakota changes
In North Dakota, every RSU vest, NSO exercise, and ESPP purchase carries 2.5% state tax on top of federal. For a senior founder / startup employee with $300k+ of equity income, the state layer routinely adds $25-45k to the annual bill.
Planning cadence
For a founder / startup employee in North Dakota, 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).