Pre-Structured Packages
Entity structures built for
real planning situations.
These packages represent common starting frameworks we implement for specific client profiles — the combination of entities, trusts, and structures that address the most pressing tax, estate, and asset protection needs for each situation. Every engagement is customized, but these provide a practical starting point for the conversation.
These are illustrative frameworks, not fixed offerings. Every client situation is different. We use these as starting points for the diagnostic conversation — not as off-the-shelf solutions.
Eight Packages
From sole practitioner to
multi-generational family office.
Each package reflects a distinct client profile and planning situation. The structures listed are the typical components — the specific implementation depends on asset base, income level, state law, and family circumstances.
01
Professional Practice Foundation
For the physician, attorney, or consultant ready to get serious about taxes and asset protection
Entry Level
Entities & Structures
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EntityProfessional LLC or S CorpOperating entity for professional income — W-2 salary + distributions to minimize payroll taxes
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PlanDefined Benefit / Cash Balance Plan$200K–$300K+ annual deduction tied to the operating entity
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TrustRevocable Living TrustProbate avoidance, disability planning, basic asset management at death
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EntityReal Estate LLC(s)Separate entities for each investment property — liability isolation and depreciation tracking
Who This Is For
Primary Benefits
- →$200K–$300K+ annual income tax deduction through the defined benefit plan — the largest single lever available to a professional
- →S corp salary/distribution optimization reduces FICA/self-employment tax
- →Real estate LLC separates liability from personal assets
- →Revocable trust avoids probate and provides seamless disability management
- →Foundation for adding irrevocable trust structures as income and estate grow
Tax Impact
At $600K income with a $220K defined benefit contribution and S corp optimization: estimated annual federal/state tax reduction of $85,000–$110,000 versus no planning. The real estate professional election, if available through a spouse, can add another $50,000–$90,000 of annual benefit.
02
Business Owner Estate Shield
For the business owner whose company is growing and whose estate is quietly becoming a tax problem
Mid-Level
Entities & Structures
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EntityOperating LLC / S CorpMain business entity with optimal tax classification
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TrustSLAT — Spousal Lifetime Access TrustUses $15M exemption to remove assets from estate while preserving spousal access
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EntityFamily Limited PartnershipHolds investment assets at 20–35% discount for gifting purposes; asset protection vehicle
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TrustILIT — Irrevocable Life Insurance TrustHolds life insurance outside the estate; estate liquidity vehicle
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PlanDefined Benefit PlanMaximum annual deduction tied to operating entity
Who This Is For
Primary Benefits
- →SLAT removes $5M–$15M from the taxable estate — and all future appreciation — permanently
- →FLP allows annual exclusion gifting of discounted interests to children — stretching the exemption
- →ILIT provides estate liquidity and life insurance outside the estate
- →Defined benefit plan generates $200K–$300K+ annual deduction
- →Platform for QSBS planning and pre-sale trust funding when exit timing becomes clear
Tax Impact
SLAT funded with $10M of assets growing at 7% annually: $9.7M of appreciation escapes estate tax over 10 years. At 40%, that is $3.88M of estate tax may be avoided on those assets under current law on the growth alone. Combined with DB plan deductions: $110,000–$160,000 of annual income tax reduction.
03
Pre-Exit Accelerator
For the business owner within 2–5 years of a sale — the window where the most valuable planning must happen
Most Time-Sensitive
Entities & Structures
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CorpC Corporation (if QSBS eligible)Conversion to C corp starts the QSBS holding period for up to $15M federal capital gains exclusion
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TrustIDGT — Pre-Sale Trust FundingBusiness interests sold to irrevocable trust via note — sale proceeds flow outside the estate
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TrustDynasty TrustRemainder beneficiary for sale proceeds — multi-generational holding vehicle with GST exemption
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CharityCRT — Charitable Remainder TrustFor owners with charitable intent — sell tax-free, generate income stream and immediate deduction
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EntityFLP with Discounted Minority InterestsPre-sale gifting of business equity at 20–35% discounts before the sale crystallizes value
Who This Is For
Primary Benefits
- →QSBS: up to $15M of capital gains excluded from federal income tax — the largest single exit benefit
- →IDGT pre-sale funding: sale proceeds flow into trust outside the estate — estate tax may be avoided on those assets under current law on those proceeds
- →CRT: full sale proceeds reinvested tax-free, lifetime income stream generated from higher invested base
- →FLP gifting before sale crystallizes value at discounted prices — children receive greater portion of appreciation
- →Dynasty trust ensures sale proceeds compound outside every future estate indefinitely
Tax Impact
On a $12M exit: QSBS exclusion alone eliminates $2.85M of federal capital gains tax. Pre-sale IDGT funding moves an additional $5M–$8M of proceeds outside the estate — at 40% estate tax, that is $2M–$3.2M of estate tax protection. Combined impact: $5M–$6M+ of total tax benefit on a $12M transaction.
04
Real Estate Investor Platform
For the active real estate investor building a multi-property portfolio with tax efficiency at the center
Real Estate
Entities & Structures
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EntitySeries LLC or Multiple Property LLCsLiability isolation per property; unified management at the top-level holding company
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EntityHolding Company LLCParent entity managing the property LLCs — centralized cash flow and management
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EntityFamily Limited PartnershipConsolidates portfolio for estate planning, valuation discounts, and annual exclusion gifting
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TrustRevocable Trust + Pourover WillProbate avoidance for multi-state properties; seamless transfer at death
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TrustIDGT for Portfolio TransferTransfer appreciated portfolio to trust at current value — future appreciation outside estate
Who This Is For
Primary Benefits
- →Cost segregation on every acquisition generates large first-year deductions — conducted in-house
- →REP election (if spouse qualifies) converts passive losses to offset all household income
- →FLP enables discounted gifting of portfolio interests to children or trusts
- →1031 exchange coordination defers gain on dispositions — basis step-up planning determines hold vs. sell
- →IDGT transfers future appreciation outside the estate without income tax recognition
Tax Impact
Cost segregation on a $3M property typically generates $600K–$900K of first-year deductions. REP election on a portfolio with $300K annual depreciation produces $111,000 annual tax savings at 37%. 1031 exchanges on a maturing portfolio can defer millions in capital gains and recapture indefinitely.
05
Charitable Legacy Framework
For the high-net-worth client who wants to give strategically — maximizing the tax efficiency of every charitable dollar
Charitable
Entities & Structures
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DAFDonor-Advised FundContribute appreciated assets, avoid capital gains, deduct FMV, distribute to charities over time
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CRTCharitable Remainder Trust (CRT)Sell appreciated asset tax-free, generate lifetime income stream, immediate deduction
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ILITILIT — Wealth Replacement TrustLife insurance funded by CRT income stream — replaces wealth passing to charity for heirs
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Found.Private Foundation (where appropriate)For clients with $5M+ charitable intent and desire for grant-making control and legacy
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CLATCharitable Lead Annuity Trust (CLAT)Trust pays charity first; remainder transfers to heirs — potentially gift-tax-free if assets outperform hurdle
Who This Is For
Primary Benefits
- →CRT: sell $2M appreciated asset tax-free; invest full $2M vs. $1.6M after tax — 25% larger income base
- →DAF: donate crypto or stock — zero capital gains, full FMV deduction, distribute to any qualified charity at any pace
- →Wealth replacement ILIT ensures heirs receive full equivalent of charitable assets through life insurance
- →CLAT transfers appreciation above the IRS hurdle rate to heirs with minimal gift tax
- →All structures reduce the taxable estate while generating current-year income tax deductions
Tax Impact
CRT funded with $2M property, $300K basis: avoids $404,600 of capital gains tax; generates ~$480,000 charitable deduction (present value, 5% payout, age 60); income stream of $100,000/year vs. $79,770/year from direct sale proceeds. Total first-year benefit vs. direct sale: $600,000+.
06
Family Office Foundation
For the high-net-worth family ready to coordinate wealth across generations with a full trust and entity architecture
Advanced
Entities & Structures
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TrustRevocable Living Trusts (both spouses)Probate avoidance, disability planning, marital deduction coordination
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TrustSLAT × 2 (one per spouse)Both exemptions used — $30M sheltered from estate; indirect spousal access maintained
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TrustDynasty Trust with GST ExemptionMulti-generational holding trust — wealth compounds outside every future estate indefinitely
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EntityFamily Limited PartnershipInvestment assets consolidated; annual exclusion gifting of discounted interests to dynasty trust
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ILITILIT — Survivorship PolicyEstate liquidity vehicle; death benefit provides cash to pay estate taxes without forced asset sales
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EntityReal Estate LLCs / Management EntityProperty-level liability isolation; separate management fee entity for active income
Who This Is For
Primary Benefits
- →Both $15M exemptions deployed via dual SLATs — $30M sheltered from estate, all future appreciation escapes
- →Dynasty trust compounds wealth outside every future estate for children, grandchildren, and beyond
- →FLP annual gifting systematically reduces taxable estate without using exemption
- →ILIT provides estate liquidity — avoids forced liquidation of illiquid assets to pay estate taxes
- →Unified compliance — one team managing 1040, 709, 1041, 1065, 5500 for all entities and trusts
Tax Impact
Dual SLATs funded with $20M combined growing at 7% annually: $39.3M in 10 years — all outside the estate. Estate tax at 40% of the full projected value without planning: $15.7M (40% of the $19.3M of appreciation alone would be approximately $7.7M). With SLATs: $0. Dynasty trust on an additional $5M protected indefinitely with GST exemption — ~$98M in 50 years, zero estate tax at any generational transfer.
07
Crypto & Digital Asset Structure
For the significant crypto holder who needs tax planning, estate access, and liquidity strategy built around digital assets
Digital Assets
Entities & Structures
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TrustDigital Asset TrustRevocable or irrevocable trust with specific digital asset provisions — key management, custodian authority, access protocols
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DAFDonor-Advised Fund (DAF)Contribute appreciated crypto — zero capital gains, full FMV charitable deduction, flexible grant timing
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EntityInvestment LLC for Active TradingSeparates active crypto trading from passive long-term holdings for tax characterization purposes
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TrustSLAT or IDGT for Large PositionsTransfer highly appreciated, long-held positions to irrevocable trust — appreciation escapes estate
Who This Is For
Primary Benefits
- →Year-round tax-loss harvesting — no wash sale rule on crypto, positions reestablished immediately
- →DAF donation: $500K position, $10K basis → zero capital gains, $500K deduction → $119K tax savings
- →Step-up in basis at death can eliminate accumulated gain — hold-until-death planning for large positions
- →Estate plan specifically addresses private key access, hardware wallet location, and fiduciary authority
- →Form 1099-DA compliance readiness for 2026 reporting requirements
Tax Impact
Portfolio with $2M in unrealized crypto losses across positions: systematic harvesting generates $476,000 in federal tax savings (23.8% LTCG rate) — without interrupting market exposure. DAF contribution of $500K appreciated position: avoids $116,600 in capital gains tax and generates $500K charitable deduction.
08
C Corp + Startup Equity Optimization
For the founder or executive with significant equity compensation building toward a QSBS-eligible exit
Founders / Equity
Entities & Structures
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CorpC Corporation (QSBS vehicle)Qualifying C corp structure maintained for Section 1202 exclusion — up to $15M gain excluded at exit
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TrustSLAT funded with Company Stock Pre-IPOTransfer pre-liquidity equity to irrevocable trust — future appreciation escapes estate
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Election83(b) Election StrategyFile within 30 days of restricted stock grant — locks in low value, starts QSBS holding period
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CRTCRT for Concentrated Post-Liquidity StockDiversify concentrated RSU or option position tax-free; generate income stream and deduction
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LLCManagement LLC for Side IncomeAdvisory fees, board income, and speaking fees structured through LLC for QBI deduction and DB plan
Who This Is For
Primary Benefits
- →QSBS: up to $15M of gain excluded from federal income tax — $3.57M of tax savings on a $15M exit at 23.8%
- →83(b) election on restricted stock: locks in income recognition at grant-date value — all appreciation taxed at capital gains rate
- →Pre-IPO SLAT funding: transfer equity before valuation crystallizes — all future appreciation outside estate
- →CRT for RSU concentration: tax-free diversification, income stream, immediate deduction
- →ISO exercise timing modeled against AMT — optimize exercise schedule year by year
Tax Impact
QSBS on a $15M exit: $3.57M of federal capital gains tax eliminated. 83(b) election on restricted stock granted at $0.10/share, now worth $20/share: converts $1.98/share of ordinary income into capital gain — at $1M of shares, that is $200,000+ of federal tax savings on the rate differential alone.
Modular Add-Ons
Individual components that
bolt onto any package.
These structures are not package-specific. They can be added to any of the frameworks above when the client situation calls for them.
Income Tax
R&D Tax Credit Program
Dollar-for-dollar credit against tax liability for qualifying research activities. Requires contemporaneous documentation maintained throughout the year. Form 6765 filed with the business return.
Income Tax
Oil & Gas Investment
Intangible drilling cost deductions of 65–80% of the investment in the year of drilling. For clients in the highest tax brackets with passive income to offset, a meaningful near-term deduction source.
Estate
GRAT — Rolling Strategy
Serial GRATs funded with concentrated stock or business interests — capturing appreciation in excess of the IRS hurdle rate and transferring it to heirs or trusts with no gift tax. Ideal alongside SLATs and IDGTs.
Estate
QPRT — Qualified Personal Residence Trust
Transfer a primary or vacation residence to heirs at a discounted gift tax value — retaining the right to live in the property for a fixed term. Removes future appreciation from the estate at a reduced exemption cost.
Preservation
Art & Collectibles Strategy
Document investment intent, establish art-secured lending facility (40–50% LTV), and implement step-up or charitable donation strategy based on the collection's appreciation profile.
Preservation
Securities-Backed Line of Credit
Establish an SBLOC against the investment portfolio for tax-free liquidity — 50–70% of portfolio value available at competitive rates without triggering capital gains on portfolio holdings.
Real Estate
1031 Exchange Program
Full 1031 exchange coordination — qualified intermediary engagement, 45-day identification, 180-day close tracking, and basis carryover documentation for every property in the chain.
Compliance
Annual Gifting Program Management
Systematic $19,000/recipient annual exclusion gifting — gift tracking, 709 preparation, Crummey notice management for ILIT gifts, and FLP interest transfer documentation for each gift cycle.
Package Comparison
Which package fits
your situation?
| Structure / Feature | 01 Practice | 02 Business Shield | 03 Pre-Exit | 04 Real Estate | 05 Charitable | 06 Family Office | 07 Crypto | 08 Founders |
|---|---|---|---|---|---|---|---|---|
| Defined Benefit Plan | ✓ | ✓ | ✓ | — | — | ✓ | — | — |
| SLAT(s) | — | ✓ | ✓ | — | — | ✓✓ | ✓ | ✓ |
| IDGT / Installment Sale | — | — | ✓ | ✓ | — | — | ✓ | — |
| Family Limited Partnership | — | ✓ | ✓ | ✓ | — | ✓ | — | — |
| Dynasty Trust + GST | — | — | ✓ | — | — | ✓ | — | — |
| ILIT / Life Insurance | — | ✓ | — | — | ✓ | ✓ | — | — |
| Charitable (CRT / DAF / CLAT) | — | — | ✓ | — | ✓✓ | — | ✓ | ✓ |
| C Corp / QSBS Planning | — | — | ✓ | — | — | — | ✓ | ✓ |
| Real Estate LLCs / Cost Seg | ✓ | — | — | ✓✓ | — | ✓ | — | — |
| Digital Asset Estate Planning | — | — | — | — | — | — | ✓✓ | — |
| Annual Exclusion Gifting | — | ✓ | ✓ | ✓ | — | ✓ | — | — |
| Full Compliance (all returns) | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ | ✓ |
Get Started
Not sure which package
fits your situation?
Our private assessment identifies your planning priorities in about 4 minutes. Or start with a discovery conversation — we will walk through your current structure and identify the right starting point.