# Business Owners

Source: https://integrityfinancialplan.com/who-we-serve/business-owners
Last updated: 2026-09-28

Fee-only planning for Houston business owners. Entity choice, QSBS and Section 1202, cash balance plans, buy-sell agreements, captive insurance, and planning years ahead of a sale.


The biggest tax decisions in an owner's life are made years before the sale, and most of them cannot be undone at the letter of intent. We help owners and their CPAs make them early.

## Key takeaways

- Exit tax planning has to start years before a sale; the QSBS holding period begins when C-corporation stock is issued.
- Cash balance plans, captive insurance, and cost segregation can create large deductions for the right owner, each with trade-offs we spell out.
- We coordinate directly with your CPA and attorney; see our [CPA Partners](/cpa-partners) page.

## Who this is for

- Founders and owners of closely held companies in Texas and Louisiana
- Owners three to seven years from a possible sale or succession
- Professionals with practice income who want six-figure retirement plan deductions

## Problems it solves

- An S-corporation or LLC structure that forfeits the Section 1202 QSBS exclusion on a future sale
- Too much net worth tied up in the business and too little diversified
- A buy-sell agreement that was drafted once and never funded or updated

## What makes it different

Ryan Firth is a CPA/PFS who works with Houston CPAs as a peer, so recommendations arrive in language your tax preparer can implement, and we coordinate rather than compete.

## Where we add the most value

These are the core of our [tax planning for business owners](/services/tax-planning-for-business-owners) service, delivered alongside your CPA and attorney.

- **Entity and exit structure.** C-corporation versus S-corporation, [QSBS under Section 1202](/cpa-partners/qsbs-exit-guide), and installment or rollover alternatives.
- **Retirement plan design.** 401(k) with profit sharing, cash balance plans, and the trade-offs between deductions and employee cost.
- **Risk and insurance structure.** Buy-sell funding, key-person coverage, and when a captive insurance arrangement is worth its complexity.
- **Concentration.** Diversifying outside the business with a [Personal Index Portfolio](/services/personal-index-portfolios) managed within a tax budget.
- **Liquidity event planning.** Pre-sale tax planning, post-sale cash management, and estate moves that work better before a valuation jump.

## Related reading

- [The $15 million exit mistake: Section 1202 QSBS](/insights/section-1202-qsbs-exit-tax)
- [Case study: the anesthesiology group that saved $1.2 million](/insights/case-study-the-anesthesiology-group-that-saved-dollar12-million)
- [Is cost segregation still worth it as bonus depreciation fades?](/insights/is-cost-segregation-still-worth-it-as-bonus-depreciation-fades)
- [Planning for a liquidity event](/insights/planning-for-a-liquidity-event-steps-to-take-before-and-after)

## Frequently asked questions

### Can an S-corporation qualify for QSBS?

No. Section 1202 applies only to original-issue stock of a domestic C-corporation. Owners who expect a large sale should evaluate converting well before an exit; the holding period starts when the C-corporation stock is issued.

### What is a cash balance plan?

A defined-benefit retirement plan that allows much larger tax-deductible contributions than a 401(k) alone, often six figures per year for owners in their 50s and 60s. It comes with actuarial costs and a commitment to fund employees, so it fits stable, high-income businesses.

### Do you replace my CPA?

No. We are a fee-only planning and investment firm, not a CPA firm. We work alongside your CPA and attorney and are happy to join the same call.