Partners Sarah-Jane Morin, Barton W.S. Bassett, Daniel F. Carmody, and Cosimo A. Zavaglia and associate Kendall J. Keshtkar wrote an article for Lexis Practice Guidance discussing the host of tax considerations and implications for fintech startups. The article reviews the various options for structuring a fintech business, the benefits of qualified small business stock, and key issues involving offshore tax, as well as state and local tax requirements.