by Alex Jones | Jul 26, 2026 | Technical Briefs
Alex Jones, EA, CFP®, CLU®, ChFC®, CEPAFounder & Chief Executive Officer, Guardian Tax Consultants®Last reviewed: September 5, 2026 A management fee may be written at formation, but its durability is determined through years of operations,...
by Alex Jones | Jul 18, 2026 | Technical Briefs
Status update — August 22, 2026: HB 5487 was approved by the Governor on August 7, 2026, and is now Illinois Public Act 104-0801, effective on approval. It is current law. Contracts entered into on or after the effective date fall within its prospective-application...
by Alex Jones | Jun 18, 2026 | Technical Briefs
TECHNICAL BRIEF · REAL ESTATE A technical brief for CPA firms, family offices, real estate sponsors, and counsel evaluating how a Management Services Organization may centralize real-estate platform services while preserving property-level depreciation,...
by Alex Jones | Jun 11, 2026 | Technical Briefs
TECHNICAL BRIEF · M&A AND EXIT A structural map of the five principal exit paths available to a closely held C-corporation Management Services Organization — § 1202 exclusion, § 1045 rollover, stock sale with § 338(h)(10)...
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...
