The One Big Beautiful Bill Act changed key inputs in choice-of-entity planning. Permanent Section 199A, permanent bonus depreciation, expanded QSBS, Section 174A, and a temporary SALT cap all affect how founders and boards should re-run the entity memo.

By Trenton Roberts, Andrew Brown and Spencer Kendrick. How Texas series LLCs work in practice.

By Trenton Roberts and Jay Stigers. If an owner cannot sign, someone still has to run the company. Texas durable powers of attorney, guardianship alternatives, health care documents, and the company agreement terms that make incapacity planning work.

LLC operating agreements allocate tax items. Here is how Section 704(c), target allocations, Section 754 elections, and partnership audit rules should show up in the document.

By Trenton Roberts, Andrew Brown and Spencer Kendrick. Entity choice turns on liability and tax.

Profits interests are the tool many LLCs use when they want to admit a new member for services without handing over a slice of current capital. Done correctly, the grant can be respected as a partnership interest in future appreciation only, and the IRS safe harbors in Rev.

By Trenton Roberts and Jay Stigers. Texas has no state estate tax, but community property still matters.