Fiduciary Blog
Strategy, cited.
Every essay links to IRS.gov, the Internal Revenue Manual, or controlling case law. No fluff, no marketing — just the statute and the move.
Technical Compliance2026-04-01 · 6 min read
Why we use the Stellar Ledger for IRC § 6001 Compliance
IRC § 6001 requires records sufficient to substantiate income and deductions. Stellar memos provide cryptographically timestamped, tamper-evident audit trails that exceed the IRM 4.10.9 standard.
Beginner Wealth2026-04-10 · 4 min read
Wealth Wisdom for My 5-Year-Old: How to Explain Trusts to a Child
The first post in our Toddler Series. If you can explain a trust to a kindergartner, you understand it well enough to defend it under audit.
2026 Tax Cliff2026-04-22 · 7 min read
The 2026 Tax Cliff: How to Defend Your Estate Before the TCJA Sunset
The basic exclusion drops from ~$13.99M to roughly $7M per person on Jan 1, 2026. SLATs, GRATs, and SLAT-funded ILITs locked in before sunset preserve the disappearing exemption forever.