Engagement Status
Active
MSA in effect
Project Fee
$38,250
3 milestones × $12,750
Monthly Retainer
$6,500
Begins August 2026
Current Phase
Phase 1
Discovery & Triage
Engagement Summary
Client
Carl Carl & Nanci Laquidara Nanci Laquidara
Paints and Coatings Inc
carl@paintsandcoatings.net
nanci@paintsandcoatings.net
Advisor
LWR Advisory Group Viray
LWR Advisory Group LLC
Tax Advisory
LWR Advisory Group
Tax Advisory
Capital Intro Fee
1.75%
On capital introduced
Phase 1 Priority Action Items
Advisor Actions
✓ Engagement letter executed
◐ TAVAS binder review
◐ Entity structure assessment
! Payroll tax triage — $97,061 exposure
! IRS correspondence review
Client Items Needed
! Last 3 years tax returns
! QBO access — read only
! All IRS correspondence
◐ TAVAS binder copy
◐ Current insurance COIs
5-Phase Engagement Plan — Paints and Coatings Inc
Phase 1 · Active
Discovery, Triage & Stabilization
In Progress
Immediate triage of tax exposure, IRS correspondence, TAVAS binder validation, and financial baseline establishment. Payroll tax resolution ($97,061 exposure) is the critical path item.
Timeline: Weeks 1–4
Milestone: INV K4M7UZNY-0001 · $12,750
Phase 2 · Pending
Entity Structuring & Tax Elections
Pending
S-Corp election (Form 2553), reasonable compensation documentation, multi-entity structure design, MSA fee reasonableness review with LWR Advisory Group, and operating agreement drafting.
Timeline: Weeks 5–8
Milestone: $12,750
Phase 3 · Pending
SPV & Asset Protection Architecture
Pending
Equipment SPV formation, Nevada DAPT trust layer, equipment title transfer, SPV leaseback structure, inland marine insurance, and Workers LLC formation if applicable.
Timeline: Weeks 9–14
Milestone: $12,750
Phase 4 · Pending
Financial Systems & QBO Integration
Pending
QBO chart of accounts restructure (tax-reviewed by LWR Advisory Group), job costing setup, payroll system configuration, monthly financial package cadence, and TradeDesk™ platform onboarding.
Timeline: Weeks 12–16
Retainer: $6,500/mo begins
Phase 5 · Ongoing
Ongoing Advisory & Capital Introduction
Ongoing
Monthly financial packages, quarterly tax planning with LWR Advisory Group, lender-ready reporting, capital introduction (1.75% fee), bond underwriting support, and WOSB/DBE/MBE certification assessment.
Timeline: Month 4 onward
Retainer: $6,500/mo
Active Deliverables — Phase 1
| Deliverable | Responsible | Due | Status |
|---|
| TAVAS Binder Review & Validation | LWR Advisory Group | Week 2 | In Progress |
| Payroll Tax Triage — $97,061 Exposure | LWR Advisory Group + LWR Advisory Group | Week 1 — URGENT | Urgent |
| IRS Penalty Abatement Filing | LWR Advisory Group | Week 1–2 | Urgent |
| Financial Baseline — QBO Review | LWR Advisory Group | Week 2 | Awaiting QBO Access |
| Entity Structure Assessment | LWR Advisory Group | Week 3 | In Progress |
| 13-Week Cash Flow Projection | LWR Advisory Group | Week 3 | Pending |
| Insurance COI Review | LWR Advisory Group | Week 4 | Pending |
Upcoming — Phase 2
| Deliverable | Responsible | Timeline | Status |
|---|
| Form 2553 — S-Corp Election | LWR Advisory Group | Week 5–6 | Queued |
| Reasonable Compensation Documentation | LWR Advisory Group + LWR Advisory Group | Week 5 | Queued |
| Multi-Entity Structure Design | LWR Advisory Group | Week 6 | Queued |
| MSA Fee Reasonableness Review | LWR Advisory Group | Week 7 | Queued |
| Operating Agreement Drafting | LWR Advisory Group | Week 8 | Queued |
Invoice Schedule — LWR Advisory Group LLC
| Invoice # | Description | Amount | Due | Status |
|---|
| K4M7UZNY-0001 |
Project Fee — Milestone 1: Discovery & Triage |
$12,750 |
Apr 25, 2026 |
Past Due |
| K4M7UZNY-0002 |
Project Fee — Milestone 2: Entity Structuring |
$12,750 |
Upon Phase 2 completion |
Pending |
| K4M7UZNY-0003 |
Project Fee — Milestone 3: SPV & Asset Protection |
$12,750 |
Upon Phase 3 completion |
Pending |
| Retainer — Monthly |
Ongoing Advisory Retainer |
$6,500/mo |
Begins August 2026 |
Not Yet Due |
| Capital Intro Fee |
1.75% of capital introduced |
1.75% |
Upon event |
Contingent |
Full Professional Team Cost Disclosure
Tax advisory fees, including tax planning, entity elections, penalty resolution, and annual compliance, are coordinated by LWR Advisory Group and paid directly by the client to the designated tax advisor. These fees are not included in LWR Advisory Group LLC's project fee or retainer.
| Cost Category | Amount | Paid To |
|---|
| LWR Advisory — Project Fee | $38,250 | LWR Advisory Group LLC |
| LWR Advisory — Monthly Retainer (8 mo) | $52,000 | LWR Advisory Group LLC |
| CPA — LWR Advisory Group (full engagement) | $15,000–$25,000 | LWR Advisory Group — directly |
| Attorney — entity formation + DAPT | $8,000–$15,000 | Attorney — directly |
| Nevada Trust Company — DAPT setup | $3,000–$7,500 | Trust company — directly |
| State filing fees | $2,000–$3,000 | State agencies |
| Total Year 1 Investment |
$118,250–$145,750 |
Across all parties |
S-Corp election alone is projected to save $80,000–$180,000+ per year in self-employment taxes. The total professional team cost pays for itself in Year 1 from tax savings alone — before accounting for asset protection value on $3.2M+ in equity.
Tax Advisory Services Tracking
CPA services are provided directly by LWR Advisory Group under a separate engagement letter. Fees are paid directly by Carl Carl & Nanci Laquidara Nanci Laquidara. LWR Advisory Group coordinates the relationship and ensures deliverables align with the entity structure.
| Service | Est. Fee | Phase | Status |
|---|
| Payroll Tax Resolution — $97,061 exposure |
$2,500–$4,000 |
Phase 1 |
Urgent |
| IRS Penalty Abatement Filing |
$1,500–$3,000 |
Phase 1 |
Urgent |
| TAVAS Binder Tax Validation |
$1,000–$1,500 |
Phase 1 |
In Progress |
| Form 2553 — S-Corp Election (retroactive if eligible) |
$1,500–$2,500 |
Phase 2 |
Queued |
| Reasonable Compensation Documentation — Carl & Nanci |
$1,000–$1,500 |
Phase 2 |
Queued |
| MSA Management Fee Reasonableness Review |
$500–$1,000 |
Phase 2 |
Queued |
| Entity-level tax elections — each new LLC (×7) |
$500–$800 each |
Phase 3 |
Queued |
| QBO Chart of Accounts Tax Review |
$1,000–$1,500 |
Phase 4 |
Queued |
| First Year Compliance Review — all entities |
$3,000–$5,000 |
Phase 5 |
Year End 2026 |
| Total Estimated CPA Fees |
$15,000–$25,000 |
Through Dec 2026 |
Paid Directly to LWR Advisory Group |
Documents & Reports
| Document | Type | Date | Action |
|---|
| Management Services Agreement |
Contract |
2026 |
Request Copy |
| Invoice K4M7UZNY-0001 |
Invoice |
Apr 2026 |
Request Copy |
| Advisory Rate Card 2026 |
Reference |
Jan 2026 |
Request Copy |
| TAVAS Binder Review — Draft |
Analysis |
In progress |
In Preparation |
| Entity Structure Recommendation |
Advisory |
Phase 2 |
Pending |
Confidentiality Notice. This portal and all materials contained herein are strictly confidential and intended solely for Carl Carl & Nanci Laquidara Nanci Laquidara / Paints and Coatings Inc. Unauthorized access or distribution is prohibited. Contact
viray@lwr609.com or reach Carl at
carl@paintsandcoatings.net / Nanci at
nanci@paintsandcoatings.net for document requests or to schedule a review.