/ First-Principles Analysis

Specific counsel on the questions that change plans

Each piece addresses a concrete planning problem — a business exit structure, an estate freeze, a step-up-in-basis question. No market commentary. No generic disclaimers.

Estate Strategy · Jan 2025
Business Exit · Dec 2024
Tax Law · Nov 2024

The estate freeze: when it works and when it doesn't

Asset sale vs. stock sale: the tax gap is larger than most founders expect

What the TCJA sunset means for estate plans written before 2022

GRATs and intentionally defective trusts serve different clients. The structure depends on your estate size, time horizon, and whether the underlying asset is still appreciating.

A buyer's preference for an asset deal and a seller's preference for stock create a real tax differential. Here is how to close that gap before the LOI is signed.

The exemption cliff is not theoretical. Plans structured under current limits need a specific review before 2026 — not a boilerplate update, a structural one.

Inheritance · Oct 2024
Business Exit · Sep 2024
Estate Strategy · Aug 2024

Step-up in basis after a large inheritance: the questions to ask first

Installment sales and earnouts: planning for proceeds that arrive in pieces

Dynasty trusts across state lines: where the planning advantage is real

When sale proceeds are contingent or deferred, the income tax and investment plan look different from a clean close. Here is how to structure both before the deal is done.

Not every state allows perpetual trusts, and the tax treatment varies. The advantage is genuine in specific structures — and absent in others that advisors commonly recommend.

Basis reset at death changes the math on every appreciated asset in the estate. Which assets to hold, sell, or transfer depends on facts that differ by family.

If a piece here touches your situation, let's talk specifics

The writing reflects how we work with clients. A first conversation costs nothing and goes wherever the facts lead.