Services Overview

U.S. Tax Compliance and Planning

State and Local Tax (SALT) Compliance and Planning

Resolving Tax Controversy Issues (Including Personal Representation before Governmental Organizations)

Doing it Right the First Time to Optimize Results and Identify Opportunities Missed by Predecessor Firms. Examples include:

Business structures including Corporate, Flow Through and Trusts

Growth; Profitability; Financial Modeling; Transition, Succession and Exit Strategies

Streamline Business Operations and Results

• Accounting & CFO Advisory Services

• Business Data Analytics

Key Employee Tax Planning and Compliance

Transfer Pricing

Permanent Establishment Analysis

Information Reporting and Withholding Tax Planning and Compliance

Entity Selection and Structure

Cross Border Transaction Tax Planning – Including Mergers, Acquisitions, Disposition and Restructuring

GILT & FDII Analysis and Planning

Subpart F Analysis and Planning

Passive Foreign Investment Company (PFIC) Analysis and Planning

Repatriation Planning and Loss Utilization

Tax Treaty Interpretations and Planning

Audits of Financial Statements

Reviews and Compilations of Financial Statements

Employee Benefit Plan Audits

Agreed-Upon Procedures

Internal Control Reviews

Forensic Accounting and Suspected Fraud Investigations

Litigation Support and Expert Witness Testimony

Due Diligence and Merger and Acquisition Reviews

Reviews of Specified Elements

Bank Collateral Assessments (Agreed Upon Procedures)

Outsourced Tax Provision/Disclosures Services

Income Tax Consulting

Federal and State Tax preparation

Design and Implementation of Tax Minimization Strategies

Management and Representation in Tax Examinations

Real Estate Tax Compliance and Advisory Services

Investment Diversification Planning, including Stock Option Exercise Planning for Executives and Founders

Retirement and Succession Planning

Trust and Estate Planning

Development of Comprehensive Plans for Multi-Generational Wealth Preservation

Family Governance and Succession Issues

Estate, Gift and Fiduciary Income Tax Return Preparation

Trust Accounting and Administration

Charitable and Philanthropic Planning and Tax Returns

Pre- and Post-Mortem Estate Administration

Representation and Support in Federal or State Audits

Serve as a Team Member with Legal, Trust and Estate, Investment and other advisors

Auditors and tax preparers and advisors

Gift planning and family charity management strategy

Donor Advised Funds

Tax related issues:

• Private Foundation excise tax

• Unrelated business income tax (“UBIT”)

• Expenditure responsibility

• Supporting organizations

Foundation administration, compliance monitoring and management consulting

Consultation on Tax Related Matters including Onshore and Offshore Fund Structuring, Unrelated Business Taxable Income, ECI, etc.

Consultation on Tax Treatment of Various Securities

Tax Compliance Services including Preparation of Federal, State and Local Tax Returns and K-1s; US Withholding Taxes and Related Filings, Other Tax Reporting Obligations

Financial Statement Audits, Reviews and Compilations

Preparation of Performance Reports for Investors

Internal Control Review

Consultation on Accounting Treatment for Specialized Investments, Reorganizations and Restructurings

Foreign Tax Credit Analysis and Planning

Expatriate Tax Planning

Repatriation Planning and Loss Utilization

Global Income, Estate and Gift Tax Planning and Compliance

GILT & FDII Analysis and Planning

Subpart F Analysis and Planning

Passive Foreign Investment Company (PFIC) Analysis and Planning

Tax Treaty Interpretation and Planning

Work as a Team with Family Members, Legal, Trust and Estate, and Investment Advisers on all Aspects of Wealth Management

Advise, Design and Implement a Wide Range of Special Projects including “What If” Scenarios

Human Resource Functions including Payroll; Benefits Administration; Assistance with Recruiting, Staffing, Background Checks, Employee Evaluations

Real Estate Issues Including Oversight of Real Estate Projects; Financial Accounting; Budget; Vendor Management

Preparation of Partnership, Corporate, Trust, Foundation, Gift and Individual Income Tax Returns for all Family Office Entities and Members

Determination of Quarterly Estimates for Trusts and Family Members

Manage Streamlined and Timely Access to Hedge Fund and Private Equity K-1s; Year-End Tax Estimate Letters; Tracking and Preparation of Other Tax-Related Documents

Review of Income and Transfer Tax Consequences Associated with Various Investment and/or Other Transactions

Expertise in all Foreign Holding and Investment Related Disclosures Required for Entities, Trusts and Family Members

Expertise in Multi-State Filings and Issues

Expertise in Family Limited Partnerships and Other Investment Partnerships That Have Carried Interest Allocations

Determination of Trust Accounting Income vs Principal Associated with Flow-Through Income of Fund of Funds Investment Partnerships Owned by Trusts

Advising on Qualified Small Business Stock and Optimal Integrated Income and Transfer Tax Planning

Expertise with Special Assets such as Private Jets and Associated Tax Treatment

Expertise and Assistance with Tracking of Tax Basis for All Partnership and Other Investments including Tracking of Section 754 Step Up Basis Specific to Certain Interests

Federal and State Income Tax Examinations and Inquiries

Implementing Philanthropic, Family Legacy Goals and Wealth Transfer Strategies

Working with Counsel to Establish Private Foundations and Other Structures

Weekly, Monthly and or Quarterly Reporting for the Family or for Family Businesses

Consolidated Reporting and Tracking of Investment Assets

Management of Capital Calls, Stock Distributions, Tax Basis

Tracking of Company Stock and Stock Options

Net Worth, Cash Flow Analysis and Other Specialized Reporting

Individual and Specialized Entity Bookkeeping and Accounting, including Private Foundations

Client Accounting Services, Bill Payment, Wire Transfers, Cash Management

Consult on Optimal Internal or External Bill Payment Systems to Streamline Segregation of Costs

Family Office Management Company Structuring Including Ownership Structure, Optimal Management Fee Arrangements Including Allocation of Fees and Other Operating Expenses Among Taxpaying Entities and Individuals Served by the Family Office, etc.

Clarifying Philanthropic Missions; Setting up the Optimal Structure Including Guidance on When to Use Private Foundations vs. Donor Advised Funds for Certain Donations of Appreciated Holdings

Determining Operational Model, Staffing Requirements, Job Descriptions

Setting Up Accounting Systems; Establishing Procedures and Quality Control

Internal Control Reviews and Risk Assessments of Your Family Office Operations

Audits of Financial Statements

Reviews and Compilations of Financial Statements

Agreed-Upon Procedures

Internal Control Reviews

Forensic Accounting and Suspected Fraud Investigations

Due Diligence and Merger and Acquisition Reviews

Specialized Bookkeeping and Accounting Services