Tax planning,
while the year can still change.

By the time a return is prepared, the decisions have already been made.

The difference between a good tax year and an expensive one is usually settled in the second half of the year: how income is timed, how owners are compensated, whether the equipment is bought in December or January, and whether the entity structure still fits the business it was chosen for six years ago.

We run a projection every quarter against actual results rather than a January estimate that stopped being true in March. When the model moves materially, you hear about it that quarter, with a recommendation attached.

Planning is written down. Each recommendation comes with the estimated benefit, the risk and the position we would take if challenged, what has to happen and by when. Nothing important depends on someone remembering a phone call in October.

We are deliberately conservative about aggressive positions. If a strategy only works when nobody looks at it, we will tell you that plainly rather than sell it to you and disappear before the examination.