Start here: Business Owners
Sole Proprietorships versus S Corporations
A contract attorney's 2026 comparison of Social Security and Medicare taxes, Section 199A, and the federal bottom line.
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Start a ConversationStartTax planning notes
Tax Talks
Tax questions often show up before a bigger planning decision. These notes give Lorio clients and their advisors a place to start the conversation.
Reviewed notes
Tax Talks articles we still refer back to.
These notes were originally written for client conversations. They are still useful starting points, but they are not a substitute for advice from the professionals who know your full situation.
Sam Houston continues: Business Owners
Section 199A and You
How retirement planning may restore the rest of Sam Houston's QBI deduction after his S corporation election.
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Plan design: Retirement Plans
Cash balance "combo" plans
A look at how a cash balance plan can change the retirement and tax conversation for some business owners.
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Trust review: Trusts & Estates
1041 review: trusts and taxes
A reminder that trusts and other entities can face different tax rules, so old assumptions deserve another look.
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