List of Topics And Strategies for Publications, Keynotes, Podcast Interviews, and Training Sessions

Legal Entities, Definitions, and Foundational concepts

Understanding structure, ownership, and control

  • LLC (Limited Liability Company) – Control, tax classification, estate inclusion risks

  • S-Corporation (IRC §1361) – Eligibility, QBI, payroll, vs. LLC

  • C-Corporation (IRC §11) – Double tax, strategic retention, fringe benefit play

  • Partnerships (IRC §§761, 704, 731) – Allocation of income, basis adjustments, pass-through risk

  • Sole Proprietorship – Unlimited liability, lack of planning

  • Nonprofits (IRC §501(c)(3)) – Public vs. private, income treatment, donation leverage

  • Foundations (IRC §§4940–4947) – Legacy + tax tool; integration gaps

  • Trusts (Revocable vs. Irrevocable) – Grantor vs. non-grantor, estate inclusion, asset protection

  • Family Limited Partnerships (FLPs) – Valuation discounts, IRC §2703 issues

  • Spousal Lifetime Access Trusts (SLATs) – Estate freeze with spousal access

  • Charitable Remainder Trusts (CRTs) – Income stream + charitable deduction

  • Deferred Sales Trusts (DSTs) – IRC §453 compliance, promoter scrutiny

  • Holding Companies & Layered Structures – Risk of form over substance

  • ILIT (Irrevocable Life Insurance Trust) – Estate tax bypass, Form 709 compliance

Tax Concepts

Income, estate, gift, basis, deductions, and entity treatment

  • IRC §61 – Gross Income Definition

  • IRC §11 – C-Corp Tax Rate

  • IRC §1401 – Self-Employment Tax

  • IRC §2031–2042 – Estate Inclusion Tests

  • IRC §2042 – Insurance Ownership Trap

  • IRC §2036, §2038 – Retained Control & Enjoyment

  • IRC §704, §731 – Partnership Basis Adjustments

  • Form 709 – Gift Tax Reporting & Gaps

  • QBI Deduction – IRC §199A

  • Augusta Rule – IRC §280A(g)

  • Cost Segregation – Accelerated Depreciation + Audit Traps

  • Installment Sale – IRC §453

  • Substance over Form Doctrine

  • Step Transaction Doctrine

  • Assignment of Income Doctrine

  • Economic Substance Doctrine

Estate planning concepts

Ownership at death, planning documents, inheritance taxation

  • Probate Law & Uniform Probate Code (UPC §§2-101, 3-101)

  • Wills vs. Trusts – Transfer Pathways

  • Double Probate (Spouse-to-Spouse)

  • Pour-Over Wills & Funding Issues

  • Control = Inclusion Doctrines

  • Business Succession at Death (IRC §2031 Valuation)

  • Non-Probate Transfers (TOD, POD, JTWROS)

  • Gifting Strategies & Estate Freeze Tools

  • Step-Up in Basis Gaps (Lack of Valuation)

  • Incomplete Gifts – Retained Control = Pullback

  • Crypto & Digital Asset Inheritance

  • Stock Portfolio Inclusion – Gift vs. Inheritance Trap

  • Life Insurance in Estate – Misuse of ILITs

  • Grantor Trust Rules – Revocable vs. Non-Grantor

  • Spousal Transfers & Unlimited Deduction Limitations

4. Key Case Studies & Legal Doctrines

Real rulings, real risks, real lessons

  • Estate of Strangi v. Commissioner – Retained control = estate inclusion

  • Estate of Giustina – Valuation discounts disallowed

  • Estate of Powell – Control through partnership = §2036 inclusion

  • Estate of Morrissette – Split-dollar life insurance gone wrong

  • U.S. v. Estate of German – Revocable trust = no asset protection

  • IRS v. Coinbase – Crypto user data compelled

  • Estate of Gloeckner – Business valuation = full estate inclusion

  • Keffeler v. Keffeler – Crypto inheritance dispute

  • Crummey v. Commissioner – Annual gift exclusion test case

  • Holland v. Commissioner – Assignment of income ignored

  • Piedmont Cotton Mills v. Commissioner – Step transaction doctrine

  • IRS Dirty Dozen Lists (2021–2024) – Risk categories for enforcement

  • Substance Over Form Doctrine – IRS priority in determining reality over labels

5. Gaps, Traps, and Legal Myths

Myth-busting that protects your wealth from misinformation

  • “I have a revocable trust – I’m protected”

  • “My will avoids probate”

  • “My business passes automatically to my heirs”

  • “Insurance is tax-free – not in my estate”

  • “Crypto is invisible to the IRS”

  • “Hiring my kids is always a deduction”

  • “The Augusta Rule lets me write off my house”

  • “My ILIT is airtight – no estate risk”

  • “I filed the trust – that’s all I need to do”

  • “Nonprofits don’t pay tax – so mine is safe”

  • “Cost Segregation saves me from taxes forever”

  • “Cook Islands = bulletproof protection”

  • “Deferred Sales Trust avoids capital gains”

  • “I donated assets = no estate tax”

  • “A will or trust is enough – I don’t need a team”

  • “One-size-fits-all planning is good enough”

  • “Foundation = vanity play only, no tax value”

Each myth is backed by real IRS rules, court cases, and fix strategies in the Mini Family Office system.

6. The Fix: Flow Like Water™ – The Mini Family Office™ Solution

Be flexible. Be coordinated. Be protected.

  1. ARM Your Estate™ – Align | Restructure | Mitigate

  2. Be Like Water™ Strategy – Flow around gaps, adapt to terrain

  3. Multi-Entity Layering – Separate ownership, usage, and control

  4. Team-Based Planning – Lawyer + Tax + Finance + Philanthropy

  5. Education First – Know before you file

  6. Legacy Planning – Foundation + Trust + Entity = Protection

  7. Audit-Ready Architecture – Code-aligned, case-precedent-proof

  8. Mini Family Office™ Engine – Personal CFO, Legacy Architect, Tax Strategist

Legal, Tax, and Financial Scams, Ponzi Schemes, and Rabbit Holes To Avoid

  1. Examining OBBB (The New Law Enacted By President Trump In July 2025)

  2. IRS Dirty Dozen Scams

  3. DOJ Updates

  4. FTC Violations

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