SMART offers strategic tax planning services to companies with needs ranging from structuring start-up businesses to provide optimal tax efficiency-- to guiding companies and their owners through the ultimate sale of a business-- through to providing proactive value added tax and business advice.

Our services in this area include:

• Choice of Entity and Structuring – We off entity structuring design and implementation support for start-up ventures, mergers and acquisitions, recapitalizations, reorganizations and joint ventures.

• Family Business Planning- Our complete analysis includes a full review of the business, trust and personal structuring of the family business and related assets. The analysis includes succession and exit strategy planning, liquidity planning, estate and gift tax planning, as well as asset protection and pre-and post-nuptial planning strategies.

• Tax Accounting Methods Consulting – SMART’s analysis of alternative tax accounting methods help to identify tax advantaged methods for revenue and expense recognition including tax favorable LIFO inventory methods, and implementation of accounting method changes.

• Stock Basis and E&P Calculations – We offer corporate subsidiary stock basis and Earnings and Profits (E&P) calculations and related planning.

• Ownership Change Analysis and Planning – We offer analysis of ownership changes pursuant to IRC § 382 and related planning.

• Troubled Company Consulting – Our consultants offer troubled company assistance including cancellation of indebtedness and other tax issues for companies in insolvency and bankruptcy.

• Research and Experimentation (R&E) Tax Credits - We review and analysis to identify research activities qualifying for tax credits and tax credit calculations, documentation and optimization.

• Cost Segregation Studies – We review and classification of components of significant capital projects to maximize related tax depreciation deductions.

• Deduction for Domestic Production Activities Analysis – SMART offers clients help with identifying qualification for and calculation of the optimal tax deduction for domestic manufacturing activities pursuant to the provision in The American Jobs Creation Act of 2004.

• Corporate Financing – Our tax solutions include analysis and structuring of corporate financing transactions and debt work-out situations.

• IPOs – SMART offers consultation in the tax aspects of Initial Public Offerings (IPO) and SEC reporting.

• Tax Sharing Agreements – We help clients draft and review tax sharing agreements for consolidated groups.