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A Shurek Accounting & Tax company  ·  Wealth Protection DivisionContact
Private Wealth Advisory

Integrated strategy
for clients who have
outgrown their advisors.

Shurek delivers the tax strategy, estate planning, real estate investment, and wealth coordination of a private family office — built on the same accounting infrastructure that serves our professional and business clients.

$15M
Estate exemption per person — permanent under 2025 OBBBA
100%
Bonus depreciation — now permanent law
6
Integrated advisory disciplines — one coordinated team
1
Firm. Every filing coordinated with every strategy.
Service Line 01  /  Income Tax Reduction

Individual Strategies

These are the specific tools and structures we deploy to reduce a client's annual income tax burden. Each requires proactive planning — they cannot be implemented after the year closes.

Cost Segregation
IRC §168

Accelerates depreciation on commercial property by reclassifying components into 5, 7, and 15-year lives. With 100% bonus depreciation permanent, qualifying property is fully deducted in Year 1. We conduct studies in-house — no outsourcing.

Year 1 savings on a $2M building: typically $150K–$250K
Defined Benefit & Cash Balance Plans
IRC §412

Annual contributions and deductions of $200,000–$300,000+ depending on owner age and income — far exceeding standard 401(k) limits. Assets grow tax-deferred and are creditor-protected in most states.

$250K contribution = ~$92K in annual federal tax savings at 37%
QSBS — Section 1202
IRC §1202

Up to 100% exclusion of capital gains — now up to $15M per issuer — for qualifying C corporation shareholders. Tiered holding periods (50%/75%/100% at 3/4/5 years) under the updated OBBBA rules.

On a $12M exit: up to $2.85M of federal tax eliminated
R&D Tax Credits
IRC §41

Dollar-for-dollar credit against tax liability for qualifying research activities. More industries qualify than most owners realize — manufacturers, medical practices, technology firms, and construction companies among them.

$60K credit = $60K off the tax bill — not just a deduction
QBI Deduction
IRC §199A

Permanent 20% deduction on qualifying pass-through business income. Phases out for specified service businesses above income thresholds — making entity classification and income structuring critical.

$500K qualifying income → $100K deduction → ~$37K savings
Installment Sales & SALT Planning
IRC §453 / §164

Spread gain recognition across multiple years to reduce effective rates on large transactions. Combined with the $40,000 SALT cap (2025–2029), meaningful deductibility is restored for high-tax state residents.

On a $5M gain: multi-year recognition can save $200K–$400K vs. lump sum
Service Line 02  /  Estate & Wealth Transfer

Individual Strategies

These structures remove assets from your taxable estate, transfer appreciation to heirs, and protect wealth across generations — each with different access, control, and reporting implications.

SLAT — Spousal Lifetime Access Trust
Irrevocable Trust

One spouse creates an irrevocable trust naming the other as beneficiary. Assets leave the creator's estate permanently — along with all future appreciation — while the beneficiary spouse retains indirect access for health, education, maintenance, and support.

Both spouses can create SLATs — sheltering up to $30M combined
IDGT — Installment Sale to Grantor Trust
Grantor Trust / IRC §453

Transfer business or investment interests to a trust via promissory note with zero income tax recognition. All appreciation above the AFR interest rate accumulates in the trust, outside the estate, permanently.

Moves future business value out of the estate without triggering income tax
GRAT — Grantor Retained Annuity Trust
IRC §2702

Fund with appreciating assets, retain an annuity for a fixed term. Whatever exceeds the IRS hurdle rate passes to heirs gift-tax-free. If assets underperform, you simply receive them back — no downside.

"Heads I win, tails I break even" — no exemption used if zeroed out
Dynasty Trust + GST Planning
GST Exemption §2631

Holds wealth for multiple generations free of estate tax at each transfer. Allocating the $15M GST exemption protects assets from both estate and generation-skipping tax indefinitely.

$5M today at 7% growth = ~$98M in 50 years — all outside future estates
FLP — Family Limited Partnership
IRC §2703 / Valuation

Holds family investment assets with general partner control retained by the family. Minority interests transferred at 20–35% valuation discounts for gift and estate tax purposes — stretching the $15M exemption further.

$10M in an FLP transferred using only $6.5–8M of lifetime exemption
ILIT — Irrevocable Life Insurance Trust
IRC §2042

Holds a life insurance policy outside the taxable estate. Death benefit passes income-tax-free and estate-tax-free. Premiums funded via annual $19K exclusion gifts. We manage Crummey notices and annual trust filings.

$10M policy delivered to heirs tax-free, outside the taxable estate
Annual Gifting Program
IRC §2503 — $19K/recipient 2026

Systematic annual gifts of $19,000 per recipient using the annual exclusion — no lifetime exemption used. Combined with 529 superfunding, direct tuition and medical payments, and FLP interest transfers, creates a sustained wealth transfer program.

Couple gifting to 4 children + spouses: $152K/year transferred tax-free
Service Line 03  /  Wealth Preservation & Liquidity

Individual Strategies

How to access what you have built without triggering the taxes that would reduce it — and how to structure assets so the tax code's most powerful provision (the step-up in basis at death) works in your favor.

Buy, Borrow, Die Architecture
IRC §1014 / SBLOC

Accumulate appreciating assets. Borrow against them for tax-free liquidity instead of selling. At death, the step-up in basis resets all values to market — permanently eliminating a lifetime of unrealized gain. Loan proceeds repaid from stepped-up assets with zero capital gains tax.

$5M portfolio borrowed against instead of sold = ~$1M of capital gains tax avoided
Securities-Backed Line of Credit
SBLOC — 50–70% LTV

Borrow against your investment portfolio at 50–70% of market value at competitive floating rates. Portfolio stays fully invested. No sale, no capital gains event, no disruption to long-term compounding. Available at any time as a standing credit facility.

$5M portfolio → up to $3.5M tax-free credit facility at any time
Real Estate Cash-Out Refinancing
Tax-Free Equity Extraction

Extract equity from appreciated real estate as tax-free loan proceeds. The property is still owned. Depreciation continues. Appreciation keeps compounding. Proceeds can fund the next acquisition — recycling equity without a taxable sale event.

Converts appreciation into deployable capital with no tax friction
Art & Collectibles as a Strategic Asset
IRC §1221 / §1014

Fine art acquired with investment intent appreciates outside traditional markets, can be borrowed against at 40–50% of appraised value, and receives the full step-up in basis at death. Donated to a qualified museum, it eliminates the 28% collectibles gain and generates a full FMV charitable deduction.

$200K art piece → $80–100K tax-free loan proceeds immediately available
Service Line 04  /  Tax Compliance Infrastructure

Every filing your
structure requires.

For complex structures, compliance is strategy — not just administration. The gift tax return that documents a transfer starts the statute of limitations, or fails to. The estate return captures the portability election permanently, or misses it forever.

1040
Individual Income Tax

Your anchor filing — reflecting every strategy, every K-1, every trust flow-through, every deduction. Prepared by the same team that designed the strategy so the return is internally consistent and defensible.

709
Gift Tax Return

The most strategically important return most clients undervalue. Proper 709 preparation includes adequate disclosure that starts the 3-year statute of limitations on IRS challenge of the gifted value.

706
Federal Estate Tax Return

Filed within 9 months of death. Even for estates below the $15M exemption, should often be filed to make the portability election — preserving unused exemption for the surviving spouse permanently.

1041
Trust & Estate Income Tax

Annual returns for non-grantor trusts with distributable net income analysis and K-1 preparation for all beneficiaries. Trust brackets are compressed — income above $15,200 hits 37%. Distribution planning matters.

1065
Partnership Return

For all FLPs, real estate LLCs, and multi-member pass-through entities. Capital account maintenance, basis tracking, and K-1 preparation for every partner — consistent with the estate planning documentation.

5500
Annual Pension Plan Filing

Filed with the DOL for defined benefit and cash balance plans. Coordinated with the plan actuary. Late filing carries $250/day in penalties up to $150,000 — not something to leave to a third party unfamiliar with the plan.

6765
R&D Credit Calculation

Integrated with the business return to produce a dollar-for-dollar reduction in tax liability. Requires contemporaneous documentation of qualifying activities maintained throughout the year — not reconstructed at filing time.

Our commitment

"Every return is filed with your understanding of what it reports and what it protects. The returns reflect the plan — they are not filed in isolation from the strategy that produced them."

Additional Services

Specialized advisory
for specific situations.

Business Succession & Exit Planning

Pre-sale estate planning, QSBS qualification, asset vs. stock sale analysis, personal goodwill allocation, and charitable exit strategies. The planning that happens before a sale determines the outcome — we engage 60–90 days minimum before closing.

Pre-Sale Trust Funding QSBS Section 1202 Deal Structure Optimization CRT Exit Strategy Personal Goodwill Analysis

Charitable Planning Strategies

Tax-efficient philanthropy that produces better financial outcomes than selling and donating cash. The CRT sells appreciated assets tax-free, generates an income stream, and produces an immediate deduction. The DAF eliminates the capital gain on appreciated securities entirely.

Charitable Remainder Trust (CRT) Donor-Advised Fund (DAF) Charitable Lead Annuity Trust (CLAT) ILIT Wealth Replacement

Real Estate Investment & Tax Advisory

Proprietary off-market acquisitions sourced by our 20-year MHP and commercial real estate partner. In-house cost segregation on every deal. Real estate professional election analysis, 1031 exchange coordination, and basis step-up vs. transfer tax modeling for every significant holding.

Proprietary Deal Access In-House Cost Segregation REP Election Analysis 1031 Exchange Coordination Basis Step-Up Modeling

Crypto & Digital Asset Planning

The wash sale rule does not apply to crypto — year-round tax-loss harvesting is available without interruption. Charitable DAF strategies eliminate capital gains on appreciated positions. Estate planning for digital wallets requires specific trust drafting and key management provisions most attorneys have never written.

Year-Round Tax-Loss Harvesting DAF Donation Strategy Digital Wallet Estate Planning QSBS for Blockchain Companies
The Shurek Difference

Not a CPA firm.
Not a wealth manager.
Something better.

Most advisors work in silos. Your CPA files your returns. Your estate attorney drafts your trust. Your investment advisor manages your portfolio. No one connects the dots.

Built on the same infrastructure as Shurek Accounting & Tax, our wealth advisory platform fills the coordination role that no single advisor has been playing — connecting every dimension of your financial picture into a single, coherent strategy.

  • 01

    In-House Cost Segregation

    Conducted internally — faster, better integrated with returns, and significantly cheaper than outsourcing.

  • 02

    Proprietary Real Estate Access

    Direct deal flow from our 20-year MHP and commercial real estate partner — not public marketplace acquisitions.

  • 03

    Attorney Partner on the Team

    Legal coordination and a referral network of attorneys and physicians built directly into the firm.

  • 04

    Complete Compliance in One Firm

    1040, 709, 706, 1041, 1065, 5500 — one team, no gaps between what was planned and what was filed.

How We Work

Strategy first.
Then execution.
Then reporting.

1

Diagnostic & Discovery

We review your current structure — entities, trusts, returns, estate exposure — and identify where the real risks and opportunities are.

2

Tax & Transfer Modeling

We model the impact of proposed strategies before anything is implemented. You make decisions with clear numbers in front of you.

3

Coordinated Blueprint

A written roadmap with a sequenced implementation plan and a reporting checklist for year one and beyond.

4

Implementation & Coordination

We coordinate with your attorney, trustee, and advisors — ensuring the plan does not fall apart between meetings.

5

Ongoing Private Relationship

Year-round advisory that keeps the strategy current — not just the returns filed.

Who We Serve

Wealth built any way.
Planned the right way.

The common thread is not the industry or the job title. It is that our clients have built significant wealth and outgrown the advice they are currently getting.

Business Owners

Closely held companies with appreciating value, succession needs, and significant annual tax exposure.

Attorneys & Law Partners

Complex compensation, partnership interests, and growing estate exposure that standard advisors are not equipped to address.

Physicians & Specialists

$500K–$2M+ annual income, significant tax burden, and limited planning time.

Crypto & Digital Asset Holders

Significant unrealized gains, complex cost basis, and planning needs most advisors have never encountered.

Tech Founders & Executives

Equity comp, ISOs, RSUs, concentrated positions, and QSBS analysis for founders approaching a liquidity event.

Real Estate Investors

Depreciation complexity, 1031 chains, and the basis-vs-estate tradeoff that demands coordinated analysis.

Affluent Families & Trusts

Multi-generational estates, active trusts, annual gifting programs, and no one coordinating the full picture.

Anyone Who Has Outgrown Their Advisors

If your situation has grown beyond what you are currently receiving — regardless of how you built it.

Begin a Conversation

Every engagement starts with a
private discovery call.

No charge. No obligation. We determine whether there is a genuine fit and what the right starting point looks like for your situation.

Contact

A conversation,
not a sales pitch.

The discovery conversation is exactly what it sounds like — a chance for us to understand your situation and for you to understand how we work. We do not present a package. We ask questions, listen, and determine whether the integrated advisory model we deliver is the right fit.

If you are an advisor reaching out on behalf of a client, we respond within one business day.

ResponseWithin one business day for all inquiries
First Step30–60 minute discovery call — no charge, no obligation
OnboardingEngagements typically begin within 2–3 weeks of consultation
CapacityLimited new relationships accepted each year
Send us a message