Typical comp shape
Scrum master / agile coachs usually earn rsu (smaller grants). Common employers include Atlassian, IBM, Salesforce. Scrum master equity is typically capped below engineering at the same level, so ESPP and RSU coordination becomes the main lever.
What Minnesota changes
In Minnesota, every RSU vest, NSO exercise, and ESPP purchase carries 9.85% state tax on top of federal. For a senior scrum master / agile coach with $300k+ of equity income, the state layer routinely adds $25-45k to the annual bill.
State AMT for ISO holders
If your scrum master / agile coach role grants ISOs (common at pre-IPO startups, uncommon at post-IPO mega-caps), be aware that Minnesota runs its own AMT calculation. An ISO exercise-and-hold here generates AMT at two layers, not one.
Planning cadence
For a scrum master / agile coach in Minnesota, the three planning windows are: after each RSU vest (withholding check and sell-vs-hold), before any ISO exercise (AMT model at both federal and state), and in Q4 (estimated tax top-up to clear the safe harbor).