Wiser Advisor Group

Liquidity Architecture

A planning illustration designed to architect around a client's tax exposure—not prepare a tax return. Enter the broad tax landscape, allocate among strategies, choose how to finance any remaining tax, then review the combined architecture.

Tax Assumptions

Estimated Federal Tax
$0
Estimated State Tax
$0
Estimated Total Tax
$0
Net if we do nothing
$0
Federal baseline uses 2026 married-filing-jointly brackets as a planning convention because filing status is intentionally not collected. The client CPA should confirm actual tax liability.
Planning estimate only. This tool does not prepare a tax return. Charitable limits vary by asset and structure: appreciated capital-gain property deducted at fair market value is often subject to a 30% of AGI limit; in some cases a taxpayer may elect a 50% limit by reducing the deduction for appreciation. Qualified conservation contributions and other structures may follow different rules. Confirm actual limits with the client's CPA. California state tax credits and benefits may require additional parameters and separate analysis. The CLAT illustration assumes the grantor survives the modeled 25-year term and remains responsible for income and capital gains taxes attributable to the CLAT during that period.

Running Tax Summary

Est. Federal TaxEst. State TaxEst. Total TaxNet After Year 1 Tax
If We Do Nothing$0$0$0$0
With Current Plan$0$0$0$0
Estimated current-year reduction / deferral: Federal $0 | State $0 | Total $0

Allocate

Choose a dollar amount or percentage. The other input calculates automatically. Federal and state impacts are shown separately. Use View Details for the supporting tax attribute and carryforward treatment.

Retirement Plan Contributions: Calculating allowable 401(k), profit-sharing, and cash balance/pension contributions is beyond the scope of this planning tool. Contribution limits depend on compensation, plan design, employee demographics, and other factors. Please consult the client's tax accountant, TPA, or other qualified retirement plan professional for appropriate contribution estimates.

Financing

Financing does not reduce tax liability. It changes how much of the remaining Year 1 tax is paid from cash versus a securities-backed line of credit.

Remaining Federal Tax
$0
Remaining State Tax
$0
Remaining Total Tax
$0
Cash Tax Before Financing
$0
1 Mo SOFR + 1.50%
7.0%
Set in Settings; shared with the CLAT illustration.
2.0%
Modeled as cash available toward loan payments.
Max Borrowing Capacity
$0
Tax Financed
$0
Year 1 Cash Tax Paid
$0
Annual Scheduled Payments
$0
Est. Annual Dividends
$0
Net Annual Principal
$0
Projected Pledgeable Securities at Term
$0
Wiser Advisor Group

Liquidity Architecture Planning Summary

Results

Illustrative planning summary. Only selected strategies are included below.

Assumptions

Do Nothing vs. Implement Plan

Do NothingImplement PlanDifference

Where Planning Dollars Are Allocated

Selected Allocations

StrategyAmount AllocatedFederal ImpactState ImpactTotal ImpactCarryforward / Future BenefitFollow-On Tax Liability
Strategy-level impacts show each selected strategy on a standalone basis. Overall plan totals above apply aggregate deduction/loss limits and tax-liability caps.

Future Tax Items

Carryforward Tax Attributes
$0
Follow-On Tax Liability
$0

Financing

Financing does not reduce estimated tax liability. It changes how the remaining tax obligation is funded.

Allocation Grid

This planning aid does not provide tax, legal, accounting, valuation, lending, or investment advice and does not predict an actual tax result. Tax law, state conformity, taxpayer eligibility, offering terms, valuation, loss limitations, recapture, liquidity, lending risk, and investment risk must be evaluated for the specific client by qualified professionals using current documents. State tax estimates use statewide income-tax rates only; local, municipal, county, and other jurisdiction-specific income taxes are not incorporated. The CLAT illustration assumes a 25-year term, grantor survival through the modeled term, and grantor responsibility for income and capital gains taxes attributable to the CLAT.