Tax Strategy, Entity Architecture & Fiduciary Intelligence.
High-conviction tax counsel drawn from 25+ years of advisory experience. Organized across 5 core strategic pillars—from multi-state Texas domicile defense to pass-through engineering and IRS early warning.
The Texas & Multi-State Domicile Sanctuary
Residency audit defense, Texas Franchise margin deduction optimization, and 50-state sales apportionment.
The California-to-Texas Tax Relocation Playbook: Defending Against the FTB
Relocating from California to Texas can eliminate state income taxes, but the California Franchise Tax Board (FTB) aggressively audits departing high-earners. Learn how to construct an airtight domicile defense dossier under California Code of Regulations Section 17014 and protect trailing equity, business entities, and capital gains.
The Texas Tax Sanctuary: How Multi-State Founders Sourcing Revenue to Texas Eliminate State Income Tax
Strategic guide for multi-state business owners leveraging Texas's zero personal income tax, Texas Franchise Tax sourcing rules, and PTET workarounds to legally eliminate state tax exposure.
Multi-State Filing Guide
What you need to know about filing in multiple states. Remote workers, military, multi-state businesses, and investment property owners.
Pass-Through Engineering & S-Corporation Optimization
Reasonable compensation benchmarking, distribution splits, late election relief, and flow-through entity choice.
S-Corp Savings Guide
How S-Corporation elections reduce self-employment taxes. Salary-vs-distribution splits, who qualifies, and potential savings ($3K–$15K+ annually).
Entity Selection Guide
LLC vs S-Corp vs C-Corp vs Partnership — pros, cons, and use cases. Choose the structure that minimizes your tax burden and supports your growth.
Tax Deadlines Calendar
Federal and state filing deadlines for individuals, businesses, S-Corps, partnerships, and non-profits. Never miss a deadline again.
M&A, Private Equity Liquidity & Family Succession
Pre-LOI transaction tax structuring, Section 1202 QSBS exclusions, purchase price allocations, and equity transitions.
Real Estate Capital & Fiduciary Wealth Preservation
Cost segregation bonus depreciation, 1031 exchanges, HARPTA exemptions, and trust fiduciary income modeling.
Cost Segregation vs. 1031 Exchange: Maximizing Real Estate Cash Flow Under 100% Bonus Depreciation
Comparative analysis of Cost Segregation and IRC § 1031 exchanges for real estate investors. Discover how to pair accelerated depreciation with tax-deferred exchanges under restored 100% bonus depreciation.
HARPTA Withholding Guide: How Mainland Sellers Legally Eliminate Hawaii's 7.25% Real Estate Tax Trap
Complete CPA guide to Hawaii's 7.25% HARPTA withholding tax. Learn Form N-288B certificate strategies, 1031 exchange exemptions, and non-resident refund procedures.
Real Estate Tax Strategy
1031 exchanges, cost segregation, entity structuring, and depreciation strategy for real estate investors.
HNW Tax Planning Primer
Estate planning, trust administration, wealth preservation strategies, and discretionary tax counsel for high-net-worth families.
Non-Profit Compliance Checklist
Form 990, exempt status maintenance, record retention, and compliance best practices for 501(c)(3) organizations.
IRS Account Transparency & Early Warning
Automated underreporter (CP2000) defense, transcript code intelligence, statutory record retention, and proactive notice intercept.
IRS Audit: What to Do First
Step-by-step guide for receiving an IRS notice. Don't panic, don't ignore it — act promptly with the right representation.
Record Retention Guide
How long to keep tax documents — category by category. What to keep permanently, what to keep for 7 years, and what you can shred.
Need Direct Counsel on Your Tax Posture?
These strategic guides provide authoritative statutory frameworks, but every entity structure is unique. Alan Balmer reviews every inquiry personally. Zero junior handoffs.