TAX PLANNING · RESEARCH & INSIGHTAgency founder — 24/30 but no assigned reviewer. The founder has good records, a cost schedule and strong confidence in a proposed plan, but question 10 is zero. Outcome: shortlist work can continue, but the plan is not ready to implement. The next output is an agreed technical-review engagement, not a “passed” badge.
Contractor — 19/30 and liquidity untested. A controller has identified necessary equipment and a potential tax effect, but no downside cash forecast exists. Outcome: model delayed receipts, finance payments and timing before committing. Tax depreciation guidance does not replace the business cash case. IRS — IR-2026-06: Additional first-year depreciation guidance, 14 January 2026
Medical practice — 28/30 but partner approval unresolved. Strong adviser diligence cannot make one partner’s funding commitment disappear. Outcome: prepare a partner matrix and hold an explicit approval discussion. If retirement design is involved, ask the administrator to explain the defined benefit structure. Department of Labor — Cash balance pension plans questions and answers
These are invented teaching scenarios, not client cases or evidence that the bands predict outcomes.