DecisisResearch & Practice
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Practice Coverage · USA

One platform. 15 practice areas.

Decisis started in estate and transfer tax. The same primary-source engine extends across the surface of a HNW tax + estate practice — same citation discipline, same refusal posture, different domain. US authority only.

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Core2 verticals
  • CoreIn production

    Estate & Transfer Tax

    Federal + state estate, gift, GST. Codified strategy catalog.

    The original Decisis surface. Full federal + state estate, gift, and GST modeling. Codified strategies (SLAT, ILIT, GRAT, IDGT, QPRT, CRT, CLAT, dynasty, valuation discounts, post-mortem). Monte Carlo over returns and mortality.

    • ·Deterministic scenario projection
    • ·Strategy match across 36 codified structures
    • ·Monte Carlo over returns + mortality
    • ·Plan-staleness and life-event triggers

    Authority: I.R.C. §§ 2001–2801 · 26 C.F.R. § 20 · 26 C.F.R. § 25 · +2

  • CoreIn production

    Tax Planning

    Income + transfer tax on a single timeline.

    Income + transfer tax coordination. QSBS, NGT, IDGT stacks, real-estate professional status, QBI, § 1202, charitable optimization, retirement layering. Federal + state coordination across 27 jurisdictions.

    • ·Multi-year tax projection
    • ·Multi-state residency analysis
    • ·Charitable structure modeling
    • ·Pre-liquidity event playbooks

    Authority: I.R.C. Subchapters A–S · 26 C.F.R. § 1 · State income/franchise codes

Practice6 verticals
  • PracticeBeta

    Tax Controversy

    Examination, appeals, Tax Court positioning.

    IRS examination response, 30-day letter strategy, appeals positioning, Tax Court memo support. Documentary-gap analysis. Authority-graded argument ranking. Structured ramp into trial counsel — not a replacement for it.

    • ·Examination response strategy
    • ·Authority-graded argument ranking
    • ·Documentary gap analysis
    • ·Appeals positioning memo

    Authority: I.R.C. §§ 6201–7491 · 26 C.F.R. § 601 · Internal Revenue Manual · +1

  • PracticeBeta

    Contract Review

    Playbook-driven review with severity-ranked findings.

    Upload a contract, pick a playbook, get a severity-ranked report. Engagement letters, buy-sell (§ 2703-aware), asset purchase (§ 1060 allocation), NDAs ship out of the box. House-position language for remediation.

    • ·Playbook gap analysis
    • ·Severity-ranked issue list
    • ·House-position remediation language
    • ·Authority citations on flagged positions

    Authority: ABA Model Rules 1.5/1.7/1.16 · I.R.C. § 2703 · I.R.C. § 1060 · +1

  • PracticeBeta

    Trust Administration

    Post-mortem admin + fiduciary accounting + beneficiary notices.

    Estate and trust administration with deadline tracking (9-month § 6075 estate return, 15-month § 6166 election, 2-year § 645 election, etc.), fiduciary accounting line-item review, Crummey notice generation, beneficiary status tracking, fiduciary duty checklist.

    • ·Post-mortem deadline calendar
    • ·Fiduciary accounting checklist
    • ·Beneficiary notice generation (state-specific)
    • ·Crummey notice review

    Authority: I.R.C. §§ 641–692 · 26 C.F.R. § 1.641–§ 1.692 · UPC Article III · +2

  • PracticeOn the roadmap

    Charitable Planning

    CRT, CLAT, PIF, DAF, private foundations.

    Charitable structure design and compliance. Charitable Remainder Trusts (CRUT/CRAT), Charitable Lead Trusts (CLAT/CLUT), Pooled Income Funds, Donor-Advised Funds, private foundations. § 501(c)(3), excise tax compliance (§§ 4940–4945), Form 990-PF.

    • ·CRT/CLAT structure modeling
    • ·Private foundation compliance checklist
    • ·Excise tax exposure analysis (§§ 4940–4945)
    • ·Form 990-PF preparation support

    Authority: I.R.C. § 501(c)(3) · I.R.C. § 664 · I.R.C. § 4942/4945 · +3

  • PracticeOn the roadmap

    US Cross-Border Tax

    FBAR, FATCA, GILTI, expatriation — US side only.

    US-side cross-border tax for US-resident clients with foreign exposure and non-resident clients with US-source income. FBAR (31 C.F.R. § 1010.350), FATCA (Form 8938), GILTI/Subpart F, PFIC, § 877A expatriation, treaty positions. Does not advise on foreign law.

    • ·FBAR + Form 8938 filing checklist
    • ·GILTI / Subpart F inclusion analysis
    • ·PFIC regime selection (§§ 1291/1295/1296)
    • ·§ 877A covered-expatriate analysis

    Authority: I.R.C. §§ 951–965 · I.R.C. § 877A · I.R.C. §§ 1291–1298 · +3

  • PracticeOn the roadmap

    Retirement & Deferred Comp

    IRA, 401(k), § 409A NQDC, SECURE Act stretch, ESOP.

    Retirement plan design, deferred compensation, beneficiary stretch under SECURE Act, NQDC § 409A compliance, ESOP transactions. Coordination with estate planning side (charitable beneficiary, see-through trusts).

    • ·IRA/401(k) beneficiary stretch analysis
    • ·§ 409A compliance review
    • ·See-through trust qualification
    • ·ESOP transaction support

    Authority: I.R.C. §§ 401–420 · I.R.C. § 408 · I.R.C. § 409A · +3

Specialty7 verticals
  • SpecialtyOn the roadmap

    Asset Protection

    DAPT, spendthrift, FLP/LLC, charging-order protection.

    Asset protection structuring — domestic asset protection trusts (NV/DE/AK/SD), spendthrift trusts, FLP/FLLC, charging-order protection by state. Fraudulent transfer law (UVTA). Layered with estate plan and creditor risk.

    • ·DAPT state selection (NV/DE/AK/SD)
    • ·Charging-order protection by jurisdiction
    • ·UVTA fraudulent transfer analysis
    • ·FLP/FLLC structure design

    Authority: Uniform Voidable Transactions Act · State DAPT statutes (NV, DE, AK, SD) · State LLC charging-order statutes · +1

  • SpecialtyOn the roadmap

    Real Estate Tax

    § 1031, opportunity zones, cost seg, passive activity.

    Real-estate-focused tax planning. § 1031 exchanges (post-TCJA real-property-only), § 1400Z opportunity zones, cost segregation, passive activity rules, real-estate professional election, REIT structuring.

    • ·§ 1031 exchange timing + identification
    • ·§ 1400Z QOF planning
    • ·Passive activity grouping elections
    • ·Cost segregation strategy

    Authority: I.R.C. § 1031 · I.R.C. § 1400Z · I.R.C. § 469 · +2

  • SpecialtyOn the roadmap

    Pre-Liquidity Founder Stack

    QSBS § 1202, NGT, IDGT sale, charitable layers pre-exit.

    Founder-focused pre-liquidity planning. QSBS § 1202 optimization, NGT (non-grantor trust) stacking, IDGT sales, charitable bunching, exit-event modeling. Coordination with estate and state-residency planning.

    • ·QSBS § 1202 multiplication via NGT
    • ·IDGT sale modeling
    • ·Pre-exit charitable layering
    • ·State residency change analysis

    Authority: I.R.C. § 1202 · I.R.C. §§ 671–679 (grantor trust rules) · Rev. Rul. 85-13 · +1

  • SpecialtyOn the roadmap

    Family Office Operations

    Entity stack, allocations, PFIC reporting, governance.

    Single- and multi-family office operations. Entity stack design (management entity, investment entities, holding), allocation policies, PFIC reporting on portfolio holdings, family governance documents, deductibility of family office expenses (Lender post-Hellmann).

    • ·Family office entity stack design
    • ·Deductibility analysis (Lender / Hellmann)
    • ·PFIC reporting across funds
    • ·Family governance + investment policy

    Authority: I.R.C. § 162 · Hellmann v. Commissioner (TC 2017) · Lender Mgmt. v. Commissioner (TC 2017) · +1

  • SpecialtyOn the roadmap

    Probate Litigation Support

    Will contests, fiduciary breach, accounting objections.

    Pre-litigation positioning support for estate disputes. Will contest theories (lack of capacity, undue influence, fraud, improper execution). Fiduciary breach analysis. Accounting objection framework. Designed as a structured input to litigation counsel, not a replacement.

    • ·Capacity / undue-influence theory framing
    • ·Fiduciary duty breach analysis
    • ·Accounting objection checklist
    • ·Statute of limitations mapping per state

    Authority: UPC §§ 3-401–3-414 · UTC §§ 801–817 · Rest. (Third) of Trusts §§ 76–78 · +1

  • SpecialtyOn the roadmap

    Securities (Reg D)

    Reg D 506(b)/(c) reviews, accredited verification.

    Limited Reg D support relevant to HNW clients: Rule 506(b) and 506(c) offerings, Form D filing, accredited investor verification, blue-sky compliance, common subscription docs review. Not a broker-dealer or fund formation surface; targeted at the offerings that show up in tax/estate practice.

    • ·Reg D 506(b) vs 506(c) decision tree
    • ·Accredited investor verification protocol
    • ·Form D filing checklist
    • ·Subscription doc review

    Authority: Securities Act § 4(a)(2) · 17 C.F.R. § 230.500–§ 230.508 (Reg D) · 17 C.F.R. § 230.501 (Accredited) · +1

  • SpecialtyOn the roadmap

    Pre-Immigration Tax Planning

    Pre-residency tax positioning for inbound HNW.

    US tax planning before a foreign national becomes a US tax resident. Step-up planning, basis adjustments, accelerated income recognition, trust planning, gift planning before residency starts. § 7701(b) residency test analysis.

    • ·Residency start-date planning (§ 7701(b))
    • ·Pre-residency gift planning
    • ·Drop-off trust structures
    • ·Step-up basis analysis

    Authority: I.R.C. § 7701(b) · I.R.C. § 2501(a) · I.R.C. § 1014 · +1

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