Six service pillars · Detailed

Six pillars. Six deliverables. One coordinated plan.

Each pillar has a written annual deliverable, a quarterly review meeting, and a measurable outcome on your federal and state liabilities. Below: every tool, every deliverable, and every typical engagement scope.

I.
Pillar 01 · Strategic tax planning

The 7-year projection model.

Every engagement begins and ends here. The strategic plan is a 7-year forward-projection model covering federal, state, AMT, NIIT, and entity-level liabilities. Refreshed every quarter; reset every January.

Annual deliverable
42pp
Bound planning memo
Refresh cadence
Quarterly
Plus interim events
Median yr-1 savings
$2.1M
Across all archetypes

i. Tools deployed

  • a.Multi-year projection model7-year federal, state, AMT, NIIT, surtax projectionsAnnual
  • b.Quarterly variance reviewActual vs projected, with re-forecastQuarterly
  • c.Cash-flow tax overlayLiquidity timing for estimated paymentsQuarterly
  • d.Multi-state nexus modelDay-counting and source-of-income analysisAnnual

ii. Deliverables to client

  • a.Annual planning memo42-page bound document; the year’s strategic playbookQ1
  • b.Quarterly tax positions binderAll open positions, with exposure analysisQuarterly
  • c.Q4 year-end checklistDecision items requiring action before Dec 31Q4
  • d.CPA hand-off packageTax-position binder delivered before Jan 31Annual
II.
Pillar 02 · Entity structuring

Architecture before allocation.

The right entity structure is worth more in lifetime tax savings than every individual investment decision combined. We design holding-company hierarchies, evaluate S-corp vs C-corp vs LLC choices, and manage multi-state nexus from end to end.

Active engagements
128
Households w/ entity work
Avg entities / household
3.4
Holdco + 2.4 op-cos
QBI deduction captured
$24M
Aggregate 2025 across book

i. Tools deployed

  • a.Holdco architecture designFamily LLC, holdco, op-co, IP-co separationSetup
  • b.Section 199A optimizationQBI passthrough deduction structuringAnnual
  • c.Multi-state nexus managementDomicile, day-count, sourcing tacticsQuarterly
  • d.S-corp basis trackingStock + debt basis, AAA, distribution sequencingQuarterly

ii. Deliverables to client

  • a.Entity org chart (current + target)Visual map with restructuring sequenceAnnual
  • b.Election & consent calendarAll required filings with due datesAnnual
  • c.Distribution waterfall memoCash movement between entitiesQuarterly
  • d.State residency dossierDay count, voter reg, vehicle, etc.Annual
III.
Pillar 03 · Wealth transfer

Lifetime exemption before sunset.

The 2017 lifetime estate-and-gift exemption sunsets December 31, 2025. We design and implement SLATs, GRATs, IDGTs, and dynasty trusts to lock in the higher exemption and remove appreciating assets from the taxable estate.

Trusts funded 2025
38
SLATs, GRATs, IDGTs
Exemption used
$432M
Aggregate across book
Estate tax avoided
$173M
Projected lifetime

i. Tools deployed

  • a.Spousal lifetime access trust (SLAT)Single + reciprocal SLAT structuresSetup
  • b.Grantor retained annuity trust (GRAT)Rolling short-term GRATs for vol assetsAnnual
  • c.Intentionally defective grantor trustSale-to-IDGT for appreciating assetsSetup
  • d.Dynasty trust (perpetual)Multi-generational structure for $30M+ householdsSetup

ii. Deliverables to client

  • a.Estate flow diagramPre-mortem & post-mortem asset flowAnnual
  • b.Crummey-notice scheduleAnnual gifting complianceAnnual
  • c.Valuation discount memoDLOM, DLOC, fractional-interest analysisAs filed
  • d.Form 709 prep coordinationGift tax return with attorney + CPAAnnual
IV.
Pillar 04 · Business tax strategy

QSBS, R&D, cost-seg — captured.

Founder and operator clients have access to a specific set of business-tax tools. We coordinate the QSBS qualification work, R&D credit captures, cost-segregation studies, and ESOP transactions where they fit.

QSBS qualified
$1.2B
Across founder book 2018–25
R&D credits captured
$48M
Aggregate 2025
Cost-seg studies
19
Completed 2025

i. Tools deployed

  • a.QSBS Section 1202 qualification$10M / 10x basis exclusion analysisSetup
  • b.Section 1045 rolloverQSBS-to-QSBS reinvestmentEvent
  • c.R&D credit studySection 41 credit + 174 capitalizationAnnual
  • d.Cost-segregation studyReal estate depreciation accelerationSetup

ii. Deliverables to client

  • a.QSBS qualification opinionDocumentation pack for IRS exam defenseSetup
  • b.R&D credit substantiationProject narratives + time-allocation studiesAnnual
  • c.Cost-seg engineering reportComponent-level depreciation scheduleSetup
  • d.Exit-planning binderPre-sale tax architecture for liquidity eventsPre-event
V.
Pillar 05 · International tax

Cross-border without cross-fire.

Cross-border clients face a tax code optimized for the IRS’s convenience, not theirs. We manage foreign earned-income exclusion, treaty positioning, FBAR/FATCA compliance, and where indicated, expatriation planning.

Cross-border clients
52
Of 230 households
Treaty jurisdictions
14
UK, CA, IL, SG, JP, etc.
GILTI exposure managed
$32M
2025 across book

i. Tools deployed

  • a.Foreign earned-income exclusionSection 911 + housing exclusionAnnual
  • b.Tax-treaty positioningTreaty-tiebreaker, dual-residency analysisAnnual
  • c.GILTI / Subpart F mitigationCFC structuring for non-US opsAnnual
  • d.Expatriation planningSection 877A pre-exit tax modelingPre-event

ii. Deliverables to client

  • a.FBAR / FATCA compliance packForm 8938, FinCEN 114 prep coordinationAnnual
  • b.Treaty position memoForm 8833 disclosuresAnnual
  • c.CFC org chartForeign entity hierarchy + ownershipAnnual
  • d.Pre-expatriation memoMark-to-market gain projectionsPre-event
VI.
Pillar 06 · Charitable structuring

Philanthropy as tax architecture.

Most HNW households give 6–12% of net liquid wealth to charity over their lifetime — almost always inefficiently. We design DAF, CLT, CRUT, and private-foundation structures so the giving you would do anyway becomes a coordinated piece of your tax plan.

DAFs administered
94
Across active book
Charitable distributions
$87M
2025 client giving
QAS basis donated
$31M
Low-basis stock to charity

i. Tools deployed

  • a.Donor-advised fundFront-loaded deduction with deferred grantingSetup
  • b.Charitable lead trust (CLT)Income to charity, remainder to heirsSetup
  • c.Charitable remainder unitrust (CRUT)Income to client, remainder to charitySetup
  • d.Qualified appreciated stock (QAS)Donate low-basis stock; avoid cap gainsAnnual

ii. Deliverables to client

  • a.Annual giving planCauses, vehicles, timing, and amountsAnnual
  • b.DAF granting memoPre-cleared 501(c)(3) due-diligence packsQuarterly
  • c.CLT / CRUT funding letterAsset selection & transfer mechanicsSetup
  • d.Form 990-PF coordinationFor private-foundation clients onlyAnnual
Engagement inquiry

Six pillars, one quarterback.

If your situation requires more than two of the six pillars, an engagement is likely the right fit. Request a one-hour strategy session to discuss scope and chemistry.

Request strategy session