by Alex Jones | Jun 4, 2026 | Technical Briefs
Technical Brief · Private Equity · Sponsor-Side Technical Brief · Draws on The Durable Law-Firm MSO — Reference Edition, Sections 05, 07, 08, 11, 12, 13, 15, 20 and 21. First published June 4, 2026; substantially revised and re-verified...
by Alex Jones | May 21, 2026 | Technical Briefs
TECHNICAL BRIEF · TAX TIMING How the 12-month rule under Treas. Reg. § 1.263(a)-4(f) and the controlled-group deferral rules of IRC § 267(f) interact in Management Services Organization fee timing. By Mike Claudio, Co-Founder, Guardian Tax...
by Alex Jones | May 14, 2026 | Technical Briefs
A technical brief for CPA firms, family offices, and advisory teams on how MSO cash may be classified, documented, and deployed for SG&A services, enterprise growth, risk reserves, intercompany lending, and exit-transition planning under the § 531...
by Alex Jones | May 7, 2026 | Technical Briefs
TECHNICAL BRIEF · MSO COMPLIANCE A practitioner brief for CPA firms, tax counsel, family offices, and advisory platforms evaluating how C-corporation MSOs may retain capital, support enterprise growth, manage dividend exposure, and preserve flexibility for...
by Alex Jones | Apr 23, 2026 | Technical Briefs
TECHNICAL BRIEF · §1202 QSBS PLANNING How a Management Services Organization structured as a domestic C corporation may be evaluated for potential §1202 treatment — including under the 2025 OBBBA amendments — and how M&A counsel,...
