Case StudyReferred By A CPAEstate + Entity

The CPA Saw
The Structure.

We Built It.

A CPA managing a mid-career professional's books flagged a mismatch between how the client's income was flowing and how his estate plan was structured. No LLC. No trust. No IP schedule. Two dependents. We built the estate and the entity in a single engagement and returned the relationship.

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Referred ByCPA
ClientMid-Career Professional, Two Dependents
EngagementLLC Formation + Full Estate Plan
OutcomeStructure Signed Before Year-End
This study is a composite drawn from the types of matters the firm handles. Names, locations, and identifying details are illustrative and do not depict any single client.
The Situation

The Income Was Flowing.
The Structure

Was Not.

There was no LLC, no trust, no buy-sell, no umbrella policy sized to the income, and no directed provision for the client's two young dependents.

The CPA wanted a real structure in place before year-end so the tax posture on the following year's income could be planned around it. She wanted to keep the client relationship.

The Work · An Entity And An Estate Plan, Built Together
Our Approach

Form The Entity.
Build The Trust.

Align The Tax Posture.

We formed a Delaware LLC taxed as an S-corp, migrated the endorsement, appearance, and speaking income into it, and issued an EIN. We drafted the operating agreement with a member-managed structure, defined capital accounts, and a distribution schedule the CPA could plan around. We opened a dedicated business bank account and coordinated a registered agent so the client's home address stayed off public filings.

We built the estate plan on top of the entity: revocable trust with the LLC's membership interest as an asset, pour-over will, guardianship designations for the two dependents, and a directed-trust provision covering post-death management of the endorsement stream.

We sized an umbrella policy to the actual income and coordinated with the CPA on quarterly estimated tax posture. We handed the client back to the CPA on the same call the plan was signed.

The Outcome · By The Numbers
2 yrs
CPA On The File Before The Structure Existed
0 → 1
LLC Formed To Hold Endorsement Income
2
Dependents With New Guardianship Designations
1
Revocable Trust Holding The LLC Membership Interest
Sized
Umbrella Policy Matched To Actual Income
Before Year-End
Full Structure Signed And In Place

"I saw the mismatch. Brandon built the answer. My client thinks his structure has always looked this way."

— CPA, Referring Advisor
Why It Matters

A CPA Can See The Mismatch.
Only A Lawyer

Can Build The Fix.

CPAs are often the first to notice that a client's income structure and estate plan have drifted apart, income flowing personally while the trust document still references a vague catch-all for "business interests." Seeing the mismatch is not the same as being able to form the entity, draft the trust, and coordinate the tax posture across both.

Building the entity and the estate plan together, rather than as two separate projects months apart, is what let the distribution schedule, the trust's asset schedule, and the CPA's tax planning line up from day one instead of needing a second pass to reconcile them.

We build entity and estate structures for CPA-referred clients, and we coordinate the distribution schedule and tax posture directly with the referring CPA so the planning stays aligned going forward.

The Resolution · A Real Structure, Signed Before Year-End

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