Entity identification
[Full registered adviser name, CRD number, principal office address, and registration status — to be inserted by counsel before launch.]
SEC Marketing Rule (Rule 206(4)-1)
The entire site is an advertisement of the adviser. All content is intended to be fair and balanced: every deferral benefit is paired with proximate limitations. Deferral is not elimination; treatment depends on current law; conversions have costs; clients surrender position-level customization. [Full compliance copy to be finalized with counsel.]
Hypothetical illustrations
All deferred-gain figures shown by the tool are hypothetical illustrations. Assumptions, criteria for the intended audience, and supporting policies are documented in the adviser's records consistent with Rule 206(4)-1. [Full assumptions inventory to be finalized with counsel.]
Forms ADV and CRS
[Form ADV and Form CRS links to be added.]
Illustrative tickers
Ticker names shown in sample data (including NVDA, JPM, MSFT, and others) are for illustration only. Nothing on this page is a recommendation to buy, sell, or hold any security.
Scope of the proxy test
The 25/50 diversification test under IRC §351(e) and the related §368(a)(2)(F) rules incorporate issuer-attribution, look-through of RIC positions, and account-level considerations that this tool does not fully model. Model-level results shown here are proxies for the per-transferor testing the statute actually requires. Final determinations require account-level review by qualified tax counsel using complete custodian records.