The New Tax Law Just Opened the Door to Smarter Planning

The One Big Beautiful Bill Act (OBBBA), signed in July 2025, made many business-friendly tax rules permanent. If you’re running a successful business and thinking about long-term growth, succession, or an eventual exit—you need to be thinking about tax strategy now.

Since 2017, Guardian Tax Consultants has helped business owners use Management Services Organization (MSO) structures to defer taxes, retain more profit inside the business, and prepare for a more efficient exit.

OBBBA strengthens the value of these strategies—and makes this a critical time to revisit your structure.

Why This Matters Now

• The 21% corporate tax rate is now permanent
• Full expensing is restored, so you can deduct investments immediately
• Estate tax exclusions are expanded, creating new opportunities for legacy planning
• And if structured properly, your MSO may qualify for a capital gains exclusion under §1202 (Qualified Small Business Stock)

Even if your business doesn’t fully meet §1202 criteria, our planning reduces the double-tax risk that many C-corps face at exit. We do this through careful layering, compensation design, and entity flow—not theoretical structures.

We Also Solve for a Common Blind Spot: QBID Fades with Growth

If you’re a pass-through business owner—whether that’s an S corporation, partnership, or LLC—you’ve likely used the 20% Qualified Business Income Deduction (QBID). It’s a valuable tool, but here’s what many owners don’t realize:

As your income rises, the QBID becomes less effective—especially for service-based businesses or those nearing or exceeding phaseout thresholds.

Our MSO strategy is specifically built to:

• Offset the reduced benefit of QBID at higher income levels
• Maintain robust tax deferral as your business scales
• Transition you toward a structure designed for tax-efficient growth and exit

Who Should Be Looking at This?

✅ Your business has $2 million+ in annual net income

✅ You believe your business is worth $20 million or more, or will be in the next few years

✅ You want to grow, protect, and eventually exit your business without unnecessary tax erosion

Let’s Talk About Your Future

We work with founders, partners, and professional service firms across the country to design smart, audit-defensible strategies that work in the real world. Our goal: help you keep more now, grow with fewer tax drag forces, and exit on your terms.