Oct 16 – Dec 31 · Planning Season
2026 Year-End Planning Summary
~$80K–$90K of corporate-level accumulated earnings tax exposure identified, addressable via a documented reasonable-needs plan or a year-end dividend, plus a bonus-timing lever worth ~$14K–$18K and a QSBS eligibility question to resolve before more stock is issued.
Each move as a range, stepping down from the current-path liability.
Accumulated earnings tax exposure on undistributed corporate income
Officer-compensation and bonus timing to reduce exposed accumulation
Addressed by the plan
2 of 2 quantified
Time-sensitive moves before December 31.
Multi-year planning to revisit beyond this season.
Items to resolve before the client conversation.
Whether Victor's existing and any newly issued shares can qualify as qualified small business stock depends on facts fixed at issuance — the $50M gross-asset test and the active-business/excluded-field tests under §1202(e) — that are far easier to confirm and document now than to reconstruct at a future sale. This should be resolved before any additional shares are issued so the qualifying-issuance analysis is not compromised.
Elan
Grounded on Victor Harding
Nothing outstanding for Victor Harding right now.
Elan brought this to you
Nothing needs you for Victor Harding right now.