Articles
Writing on the decisions that actually move the number
Equity compensation, retirement accounts, and business exit planning, worked through for San Diego high earners and business owners.
Borrow Against Your Company Stock or Sell It? The Fork Before a Down Payment or April Tax Bill
Need cash for a home or an April tax bill and most of it sits in RSUs? How a securities-backed line compares with selling, and where the risk lives.
Do Your Retirement Plan Contributions Lower What a Buyer Will Pay for Your Business?
Selling in 1-5 years? How a buyer's quality of earnings treats owner vs. staff retirement plan contributions, and what to document in 2026-27.
What Happens to Your Company 401(k) When You Sell? Terminate Before Closing or Hand It to the Buyer
Selling your San Diego business? The 401(k) generally ends before closing or goes to the buyer. How the successor plan rule, vesting and old errors shape it.
Laid Off With Unvested Equity? The Clocks That Start on Your Last Day
Laid off with unvested equity and an old 401(k)? Two clocks start at once: the 20% withholding trap, the 60-day rollover window, and the age-55 rule.
Two 401(k)s in One Year? The Excess-Deferral Trap to Catch Before Year-End
Changed jobs and maxed both 401(k)s in 2026? The $24,500 limit is per person, not per plan. How to catch an excess deferral and fix it by April 15.
Boutique vs. Large Firm: Personal Attention at $1M–$2M
Weighing a boutique advisory firm against a large national name at $1M–$2M? See what one-on-one attention means in practice and how to compare the two.
What a Market Downturn Actually Changes About a Near-Retirement Plan
A market drop near retirement changes the drawdown and sometimes the start date, rarely the plan itself. How a near-retirement high earner can think it through.
What 687 San Diego Retirement Plans Show About Who Is Actually Ready
An analysis of 687 San Diego County employer retirement plans covering 857,000 workers: the average balance, the gap between the best and worst plans, and how the county compares nationally.
Pension Lump Sum vs. Annuity: The Election Is About Control, Not Which Number Is Bigger
Your election packet presents two numbers and a deadline. The decision turns on what you need the money to do, whether a surviving spouse is protected, and a monthly expense number you may not have yet.
Your December Loss Sale and Your January Vest Share One 61-Day Wash Sale Window
Sold company stock at a loss in December? An RSU vest or ESPP purchase within 30 days before or after can disallow it. The 61-day window crosses the year end.
What a Private Bank Actually Does With a Large Balance, and What Stays Your Problem
A private bank's threshold buys credit, custody and trust administration. It does not change FDIC or SIPC coverage, the standard of care, or who does the work.
The 83(b) Election: The 30-Day Startup-Equity Decision You Can't Take Back
How San Diego biotech and startup employees can use a Section 83(b) election, why the 30-day IRS deadline can't be undone, and when prepaying the tax is worth it.
The 2026 Medicare Surcharge Is Set by Your 2024 Income: IRMAA and the Two-Year Lookback
Your 2026 Medicare premiums are set by your 2024 income. How IRMAA's two-year lookback and cliff brackets work, and what San Diego high earners can still time.
Net Unrealized Appreciation: The Company-Stock Tax Break a 401(k) Rollover Can Erase
Appreciated company stock in your 401(k)? A lump-sum distribution taxes the cost basis now and the gain at long-term rates. A routine IRA rollover erases the break.
Does California Tax Your HSA? What It Changes at Open Enrollment
California never adopted IRC Section 223, so HSA contributions get no state deduction and account earnings are taxed every year they accrue.
Safe Harbor 401(k) Cost for a 14-Person San Diego Business, After Credits
The worked arithmetic on a hypothetical 14-person San Diego firm: 3% safe harbor nonelective netted against SECURE 2.0 credits, and year six.
Your Employee Census Picks the Retirement Plan, Not the Brochure
Two San Diego businesses, same revenue, different plan. What to pull from your payroll file before the vendor call, with 2026 IRS limits.
Donating Appreciated Company Stock Before December 31, and the 0.5% Floor That Is New This Year
2026 is the first year a 0.5%-of-AGI floor applies to charitable deductions, and the ordering rules make it hit donated stock before donated cash. What that changes for a San Diego high earner sitting on concentrated RSU shares before December 31.
Your Group LTD Says 60 Percent. The Number That Decides Your Check Is the Monthly Maximum.
Most group long-term disability plans pay a percentage of covered earnings up to a monthly dollar maximum. Above a certain income, the maximum is what sets the check. Two numbers to find in your certificate during open enrollment.
The Pro-Rata Rule: What an Old 401(k) Rollover Does to a Backdoor Roth
The pro-rata rule measures every traditional, SEP and SIMPLE IRA you own on December 31 of the conversion year, not on the day you convert. Where an old 401(k) lands before that date decides how much of a backdoor Roth stays tax-free.
Deferred Comp Elections Are Irrevocable. Here's What to Settle Before December 31.
Section 409A locks your NQDC deferral election before the year the money is earned, and the distribution schedule is chosen at election, not at retirement. What that means for a San Diego high earner, including the unsecured-creditor problem.
Two Ways to Cover an RSU Tax Shortfall. The IRS Doesn't Treat Them the Same.
An RSU vest left you short on tax. Extra W-4 withholding and a Q4 estimated payment both cover it, but the IRS credits them on different dates. Here is the mechanic.
Exercising ISOs in Biotech: How the AMT Actually Gets Triggered
Incentive stock options are common in San Diego biotech, and they work differently from RSUs at tax time. This post walks through how the bargain element on an ISO exercise becomes an AMT preference item, and what the exercise-and-hold tradeoff really costs.
The 2026 Roth Catch-Up Rule: What Changes If You Earned More Than $150,000 Last Year
If your 2025 Social Security wages from your 401(k) employer topped $150,000, your 2026 catch-up contributions must be Roth. What changed, what didn't, and how the threshold is measured.
How an ESPP Actually Works: The Lookback, the Discount, and the Two Holding Periods
The offering date and the purchase date are different dates, and the gap between them is where an ESPP earns its value. How the lookback works, how the two holding periods change what you owe, and the tradeoff nobody names.
Your 401(k) Match Formula Changed. Your Contribution Rate Probably Didn't.
Match formulas change at service milestones, and a contribution rate set in year one does not follow them. How the true-up gap works, and how to check your own plan in fifteen minutes.
No Buy-Sell Agreement: What Happens to the Business, the Surviving Owner, and the Family
Without a buy-sell agreement there's no agreed valuation method, no funding, and no plan if a co-owner dies, becomes disabled, or leaves. What that actually looks like, including what Connelly v. United States changed in 2024.
What Actually Determines What Your Business Is Worth
Recurring revenue, owner dependency, customer concentration, and documented systems drive the multiple a buyer will pay. Here's how business valuation works in plain English, and why most owners have never had one done.
Why Your Business Shouldn't Be Your Only Retirement Plan
Many business owners plan to fund retirement through the sale of their business. Learn the risks of relying on a future exit and why building wealth outside your business can provide greater flexibility and financial security.
How to Choose a Wealth Manager in San Diego
Learn how to choose a wealth manager in San Diego. Discover why the right financial plan, trusted relationship, and long-term guidance may matter more than fees or investment performance alone.
I Make Six Figures in San Diego, So Why Don’t I Feel Wealthy?
Many San Diego professionals earn six figures yet feel financially stuck. Learn why income alone doesn’t build wealth and what coordinated planning can change.
The Qualcomm Buyout: Can You Actually Afford Early Retirement?
Evaluating a Qualcomm severance or early retirement offer in San Diego? Discover the 2026 COBRA traps, 72(t) rules, and RSU vesting secrets before you sign.
RSU Vesting: To Hold or To Fold? The Qualcomm Concentration Trap
Don't let Qualcomm concentration risk stall your wealth. Learn the 2026 RSU tax reality and why holding for long-term capital gains might be a costly gamble.
Why Didn't I Get My Full Match?
The Qualcomm match is dollar-tiered, which produces a collapsing marginal rate rather than a front-loading cliff. What the tiers are, what the full match is worth, and what the public record cannot tell you.
Maxed Out Your 401(k)? The After-Tax Opportunity Qualcomm Employees Often Overlook
The 2026 after-tax 401(k) headroom is $72,000 less your deferrals less the company match. For a Qualcomm employee at the full deferral that is $41,375, not the $47,500 usually quoted.
Retiring Early in San Diego: A 2026 Strategic Analysis of the FIRE Movement for HENRYs
Is early retirement possible in San Diego? Explore the 2026 FIRE outlook for biotech and tech professionals, including the 4% rule, healthcare costs, and local real estate strategies.
From "Morehouse Drive" to Financial Freedom: A Guide for Qualcomm HENRYs
Are you a San Diego HENRY at Qualcomm? Maximize your RSUs, 401k match, and Mega Backdoor Roth. Based in San Diego, working with clients nationwide.
San Diego Small Business Outlook 2026: Navigating the Financial Pivot
Discover the 2026 financial climate for San Diego small businesses. From rising SDG&E rates to the "Great Reset" in craft beer, learn how to stay profitable and competitive in America's Finest City.
Beyond the Sunset: 3 Strategic Considerations for Business Owners in the New 2026 Tax Landscape
Discover 3 critical 2026 tax strategies for business owners, including SALT deductions, bonus depreciation, and estate planning after the TCJA sunset.
Bridge Accounts & Liquidity Planning: Strategies for High Earners to Access Cash Before 59½
Learn how high earners can access cash before age 59½ using smart liquidity and bridge planning strategies. Explore penalty-free options and planning insights.
Top 5 Financial New Year’s Resolutions for HENRYs (High Earners, Not Rich Yet) in 2026
High earners often feel financially stretched despite strong income. Discover the top 5 New Year’s financial resolutions HENRYs should focus on to build lasting wealth and clarity.
Financial Planning for HENRYs in 2026: Year-End Strategies to help Build Real Wealth
Discover key year-end financial strategies for HENRYs (High Earners, Not Rich Yet). Learn how business owners and high-income professionals can reduce taxes, maximize savings, and build long-term wealth going into 2026.
What Is the Minimum Amount of Assets You Need to Work With a Wealth Manager?
How much do you need for a wealth manager? Typical private wealth minimums by firm type, and what actually determines whether you need one.
Mega Backdoor Roth 2025: A Powerful Year-End Tax Strategy for High-Income Earners
Learn how high-income earners can use the Mega Backdoor Roth to boost tax-free retirement savings. Discover if it’s right for you, schedule a consultation today.
Seven Cash Flow Drivers: The Path to Predictable Profits
Maximize cash flow predictability and enterprise value. Expert tech-driven cash flow management strategies for San Diego business owners and founders.
Why Most Businesses Don’t Sell, And How to Avoid Becoming a Statistic
Over 80% of businesses that go to market don’t sell. Discover why, and how smart planning can improve your chances of a successful exit. Read tips from BAS Financial.
Understanding Recessions: What They Are, How Often They Occur, and How Long They Last
Learn what a recession is, how often they occur, how long they last, and what you can do to prepare. Get practical tips for individuals and business owners to stay financially resilient during economic downturns.
The Four Intangible Capitals of Business
Ready to unlock the full potential of your business? Assess your intangible capitals today.
These land irregularly. If you would rather they came to you, the newsletter carries the same ground, tax law changes, contribution limits and deadlines, while there is still time to act on them.