Research
Five mechanisms, anti-abuse doctrines, retirement access, worked example
Worked Example — Cohort Bakery, LLC
An anonymized cohort case study walking retirement access, entity choice, and the legitimate tax-favored stack for a small food business — with citations, illustrative numbers, and walled-off anti-patterns.
The Five Legitimate Tax-Favored Mechanisms
Solo 401(k), accountable plan, § 280A(g) Augusta Rule, § 223 HSA, and § 199A QBI deduction — with statutory anchors and 2026 numbers.
Anti-Abuse Doctrines — The Wall
The doctrines IRS, the Tax Court, and federal courts use to disregard transactions whose only purpose is tax savings — § 7701(o), sham, substance over form, step transaction, assignment of income, constructive receipt.
Intercompany & Network Transactions
How money lawfully moves between HSN entities and cohort members — § 482 transfer pricing, § 7872 below-market loans, Watson reasonable comp, constructive dividends, and § 4958 nonprofit constraints.
Retirement Access Strategies
Solo 401(k), § 72(p) loan, 72(t) SEPP, Rule of 55, and ROBS — comparison matrix and decision criteria.
Do Not Do This — Schemes to Refuse
Seven recurring fraud-adjacent schemes pitched to small-business owners and cohorts, with the doctrines and statutes that catch each one.
AI Research Pipeline — How This Module Stays Current
How the HigherSelf Network keeps the tax-architecture module up to date via the ML-Intern integration. Cross-references the canonical strategy in the SecondBrain vault.