Trump Accounts for Business Owners: Two Decisions, Not One
Trump Accounts hand business owners two separate decisions. See who can actually participate under the Section 128 employer rules, and
Design a multi-decade income, tax, and investment strategy for a couple who retired in their 40s with a significant portfolio, ensuring the wealth they built lasts as long as they do, and does more in the process.
Construct a strategy that sustains lifestyle for a potentially 50-year retirement, including an investment portfolio appropriate for a multi-decade horizon that optimizes income through tax planning, and builds long-term estate architecture during a window that most advisors treat as the finish line.
A husband and wife, both retired from careers in technology in their late forties, came to us a few years into retirement with $15 million in net worth, mostly held within liquid investable assets.
Their portfolio was built largely through equity compensation across liquid public equities, some concentrated positions, and a modest allocation to private investments. But it had never been organized around a deliberate strategy for income, taxes, or the long horizon ahead.
A comprehensive plan across income sourcing, tax management, portfolio construction, next-generation gifting, and estate architecture. Our Atlas Framework™ was applied across all five pillars simultaneously, because at this time horizon, no decision exists in isolation.
The plan covered:
We designed a tiered sourcing strategy to fund their lifestyle efficiently, built around a portfolio appropriate for a 40-50 year horizon – not the conservative posture most advisors default to at retirement.
Taxable brokerage accounts served as the primary early-retirement income source, with harvested losses offsetting realized gains
Private investments provided income with low public market correlation, tax losses, and reduced pressure on the equity portfolio in volatile years
A combination of direct indexing and exchange funds anchored the taxable accounts efficiently
Qualified accounts were preserved and redirected toward the Roth conversion strategy rather than drawn down for spending
A two-year cash reserve was maintained at all times, eliminating sequence of returns risk in the critical early years
The family gifted early, moving future appreciation out of the estate immediately and providing capital for their children when it was needed most. The structuring of the Trusts was the key, which were drafted working closely with legal counsel and the family:
Controlled distributions available for specific life events: home purchase, business formation, graduate education, medical needs
An earned income matching provision to preserve the incentive to work
Annual exclusion and lifetime exemption gifting used to fund the trusts with high-growth assets, removing future appreciation from the taxable estate from the moment of transfer
The years before Social Security and RMDs represented the most valuable tax planning window the couple would ever have. We coordinated across income, estate, and bracket management to use it deliberately:
Deliberate reduction in taxable passive income across all sources
Multi-year Roth conversions targeting the top of the 24% bracket annually, moving several million out of the qualified universe before RMDs begin
Long-term capital gains harvested at 0% and 15% rates in years where Roth conversion was constrained
Annual income structured to avoid IRMAA surcharges in the years leading into Medicare eligibility
Irrevocable trust architecture established to move appreciation out of the taxable estate, with beneficiary designations and titling rebuilt to match
We implemented the plan gradually across the client’s full portfolio, coordinating across income, taxes, investments, and estate to build a structure designed to last.
Net results:
Millions in projected lifetime tax savings from the Roth conversion strategy
Significant IRMAA surcharges avoided through coordinated income management
Sequence of returns risk eliminated
Next-generation trusts funded and operational for both children, with purpose-driven access and earned income incentives in place
Retiring early with significant wealth is not a solved problem. It is the beginning of a 40-50 year planning challenge that demands a proactive approach.
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