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Tax Intelligence / 2026

Clear thinking for
decisions that matter.

Practical analysis for complex financial lives, ambitious businesses and globally connected decisions.

FEATURED / 01
International · 7 min

When does a move create US tax residency?

The answer is rarely just a day count. Immigration status, treaty residence, state ties and the timing of income can all change the result.

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02 / Business

The tax decisions to make before growth accelerates

Entity structure, owner compensation and tax elections are easier to shape before revenue, headcount and outside capital increase.

6 min
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03 / Planning

Why the return is too late to begin tax planning

A return records decisions already made. Meaningful planning happens while timing, structure and cash flow can still be changed.

5 min
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04 / Compensation

Equity compensation: look beyond the vesting date

RSUs, options and ESPPs create different decisions around withholding, exercise timing, sourcing and concentration risk.

8 min
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05 / International

Foreign accounts can require reporting even when no tax is due

FBAR, Form 8938 and entity reporting are separate regimes. A zero-tax result does not necessarily mean a zero-filing result.

6 min
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06 / Business

An S corporation is a decision, not a default

The election can be valuable, but only when payroll, reasonable compensation, administration and long-term plans support it.

7 min
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