Mini Family Office Services

What We Offer In A Nutshell

1. Estate & Tax Law Evaluation and Architecture

  • Review trusts, wills, deeds, and ownership structures

  • Spot estate inclusion under IRC §§2036 (retained interest), 2038 (revocable control), 2041 (powers of appointment), 2042 (life insurance ownership)

  • Flag probate exposure, outdated titles, and poor funding

  • Recommend lifetime gifting (IRC §2503), step-up strategies (IRC §1014), and fix trust design flaws

  • Key Cases: Estate of Maria B. Strangi v. Commissioner, Estate of Powell v. Commissioner, Estate of Jordahl (life insurance)

2. Entity & Structure Mapping

  • Analyze all entities: LLCs, LPs, S-Corps, Foundations, Trusts

  • Detect commingling, retained control, improper elections, or undercapitalization

  • Map asset flow and legal identity conflicts (individual vs entity ownership)

  • Restructure for liability shielding, tax reduction, and succession

  • Key Codes: IRC §7701 (entity classification), §1361 (S-Corp eligibility)

  • Key Cases: Moline Properties v. Commissioner, Boulware v. United States

3. Asset Class Review & Alignment

  • Audit real estate, stocks, insurance, business shares, crypto, retirement

  • Fix title mismatches, ILIT flaws (IRC §2042), and funding gaps

  • Correct valuation (IRC §2031), TOD issues, or Form 709 gift tax errors

  • Align asset control, legal ownership, and tax treatment

  • Key Cases: Crummey v. Commissioner (gifting), Estate of Gloeckner (business valuation), Estate of Rapp (crypto/tax treatment)

4. Tax Strategy Integration

  • Coordinate planning across income (IRC §61), cap gains (§1201), corporate (§11), and estate tax (§2001)

  • Manage trust tax rules (Subchapter J: IRC §§641–685)

  • Use charitable tools: PFs (§4940), DAFs (§170), CRTs (§664)

  • Optimize elections: S-Corp (§1362), disregarded entity (§301.7701-3), 501(c)(3)

  • Key Cases: Estate of Tamulis (CRTs), United States v. Marshall (trust distribution)

5. Philanthropy & Legacy Planning

  • Setup or review Foundations, Donor-Advised Funds, and CRTs

  • Align giving with tax advantages (IRC §170, §501(c)(3)) and legacy goals

  • Create governance systems, succession plans, and grant strategies

  • Structure for public visibility or private control

  • Key Codes: IRC §§170, 4941–4945 (self-dealing, grantmaking)

  • Key Cases: Foundation for Human Understanding v. United States, Bob Jones University v. United States

6. Advisor Coordination & Oversight

  • Synchronize legal, tax, insurance, investment, and real estate advisors

  • Provide one unified roadmap to reduce conflict and confusion

  • Train internal team or family office staff to monitor ongoing compliance

  • Avoid siloed decisions and missed opportunities

  • Key Codes: Not codified—this is the "substance over form" test in practice

  • Legal Principle: Commissioner v. Court Holding Co. — the IRS looks at economic reality, not labels

Get A Comprehensive estate and tax assessment to see if there are small gaps and leaks that can cost your heirs a fortune to resolve

One call can change it all

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