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Tax Strategy Library

Explore tax strategies. Start with your facts.

Twelve planning areas · Reviewed against your circumstances

OSA evaluates strategies across business, real estate, asset protection planning, charitable planning, credits, depreciation, and major transactions. A category listed here is not a recommendation to undertake a transaction or a determination that a tax benefit is available to you.

How to read this

A category is a question, not an answer.

We review eligibility, tax consequences, assumptions, costs, implementation, documentation, and applicable limitations before developing a client-specific plan. Most of that work is elimination: establishing which of these areas does not apply to you, and why, is usually faster and more valuable than discovering late that one of them nearly did.

Each card below sets out the planning question, the facts we need before anything can be assessed, the issues actually evaluated, and what the engagement produces. None of them promises an outcome, because none of them can until we have seen your returns.

Strategies are fact-specific and may be unavailable or inappropriate for a particular client. No deduction, credit, refund, or economic result is promised.

The Library

Twelve areas we work in.

Routed to a tax-strategy consultation, not to a product.

Accelerated Depreciation & Cost Recovery

An asset has been acquired or is about to be. What recovery treatment is actually available, and can it be used this year?

Facts required: Acquisition documents, placed-in-service dates, asset classification, ownership, and the income the deduction would offset.
Issues evaluated: Classification and recovery period, bonus and expensing eligibility, the at-risk and passive activity rules, the excess business loss limitation, and recapture on a later disposition.
Engagement deliverable: A classification and usability analysis, with the supporting documentation assembled at acquisition rather than reconstructed later.

Business & Entity Tax Planning

Is the current entity structure and owner compensation arrangement still the right one for how the business actually operates?

Facts required: Formation and governing documents, ownership percentages, current classification and elections, owner compensation history, and multi-entity relationships.
Issues evaluated: Entity classification and elections, reasonable compensation, self-employment and payroll tax exposure, basis and distribution treatment, and the consequences of changing an election.
Engagement deliverable: A structure and election recommendation with the tax consequences modeled, and a coordination plan for the professionals who must implement it.

Asset Protection & Tax Planning

How are assets held today, and what are the tax consequences of changing that before a transfer or a transition?

Facts required: An inventory of assets, entities, ownership interests, and titling, plus the protection and transfer objectives.
Issues evaluated: Tax-reporting consequences of proposed ownership changes, transfer and valuation questions, basis effects, and the coordination required with separately engaged counsel.
Engagement deliverable: An ownership and entity review with tax impact modeling and an implementation roadmap recording decisions, deadlines, and responsible parties.

Real Estate Tax Planning

What does the tax position of this property look like across acquisition, holding, and eventual disposition?

Facts required: Purchase and financing documents, use and rental history, participation records, improvement history, and disposition plans.
Issues evaluated: Cost recovery and segregation, material participation and the real estate professional tests, passive loss treatment, interest limitations, and exchange or installment questions on exit.
Engagement deliverable: A holding-period tax analysis with the participation and documentation requirements identified in advance.

Energy & Infrastructure Credits

Does this asset or project generate a statutory credit, and can the client actually use what it generates?

Facts required: Project documents, technology and placed-in-service detail, ownership and financing structure, and the client's liability profile.
Issues evaluated: Credit eligibility and computation, prevailing wage and apportionment conditions where applicable, transferability, recapture periods, and whether the credit reaches the client's actual liability.
Engagement deliverable: An eligibility and usability assessment with the substantiation requirements documented before the position is taken.

Historic & Redevelopment Credits

Does a rehabilitation or redevelopment project qualify, and what does the certification process require?

Facts required: Property history and designation status, rehabilitation scope and budget, ownership structure, and the project timeline.
Issues evaluated: Certification requirements and sequencing, qualified expenditure definitions, the credit period, ownership and holding conditions, and recapture exposure.
Engagement deliverable: A qualification analysis with the certification and documentation calendar the project has to meet.

Charitable & Noncash Contributions

Where genuine charitable intent exists, what is the most efficient structure for it, and what will substantiation require?

Facts required: The intended gift and its basis and holding period, valuation evidence, the recipient organization, and the donor's income profile.
Issues evaluated: Deduction limits by asset and recipient type, appraisal and substantiation requirements, carryforward treatment, and the scrutiny applied to noncash and valuation-dependent gifts.
Engagement deliverable: A structure and substantiation plan, with the limitation analysis modeled against the donor's actual income.

Agriculture & Operating Assets

How do the operating, asset, and income-timing rules specific to agricultural activity apply to this position?

Facts required: Operating history, asset schedules, herd or crop detail, income and deferral history, and participation records.
Issues evaluated: Accounting method and inventory treatment, income averaging and deferral provisions, asset classification and recovery, and participation and loss limitation questions.
Engagement deliverable: An operating and asset tax analysis with the method and election decisions documented for the preparer.

QSBS & Business-Exit Planning

What is the tax position of an eventual exit, and which conditions have to be satisfied years before it happens?

Facts required: Formation and capitalization history, stock issuance records, asset composition over the holding period, and the intended exit structure and timing.
Issues evaluated: Original issuance and holding period conditions, qualified trade and asset tests, per-issuer limits, structural events that break qualification, and the consequences of an asset sale versus a stock sale.
Engagement deliverable: A qualification assessment and exit-structure analysis, with the conditions to preserve identified and calendared.

Location-Based Incentives

Does where this activity or asset sits generate an incentive, and what conditions attach to it?

Facts required: Location and designation evidence, investment and timing detail, employment commitments where relevant, and the holding structure.
Issues evaluated: Designation and eligibility, investment and timing conditions, holding-period requirements, deferral and exclusion mechanics, and compliance reporting.
Engagement deliverable: An eligibility and conditions analysis with the ongoing compliance obligations set out before the position is taken.

State Credits & Incentives

Across the states this client actually touches, what is available and what does claiming it require?

Facts required: Filing footprint, residency and sourcing facts, activity by state, and entity registrations.
Issues evaluated: State-specific eligibility and computation, apportionment and sourcing, credit transferability and refundability, conformity differences, and multi-state interaction.
Engagement deliverable: A state-by-state assessment with the filing and substantiation requirements identified for each position.

Acquisition & Liquidity-Event Planning

A transaction is coming. What decisions have to be made before it closes rather than after?

Facts required: Deal structure and documents, basis and holding period detail, entity and ownership arrangements, and the timeline to signing and closing.
Issues evaluated: Structure and consideration characterization, basis and allocation, installment and deferral treatment, equity compensation consequences, and state sourcing of the gain.
Engagement deliverable: A pre-transaction analysis identifying the decisions that close with the deal, and the sequence they have to happen in.

No category on this page has completed professional review. These summaries describe the questions an engagement would examine and are not a determination that any treatment is available to you.

Next step

Start with your circumstances.

A category becomes a strategy only after we have looked at your income, entities, transactions, and prior returns.

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Tax results depend on your facts, eligibility, implementation, documentation, and applicable law. No particular tax result is guaranteed.

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A confidential conversation about your facts, before any strategy is named.

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Engagements typically begin at $2M+ of annual income, or a comparable taxable event.