Insights & Articles

Included in the September 2026 Issue:

• Exit tax planning must happen years in advance — key levers (estate trust transfers, valuation discounts, Section 1202 exclusion, state tax situs) all require setup before a sale, deal, or letter of intent exists; waiting until an offer arrives closes these windows.
• Don't let deal deadlines rush your structure — Q4 buyer timelines pressuring a Dec. 31 close often sacrifice proper estate/entity planning, with costs surfacing later on tax returns rather than at closing.
• Firm updates — the founder's book Maximizing Legacy Alpha™ is finalized (release date TBD, launch list coming); the firm's website has been relaunched with more detail on their process.
• Call to action — readers are prompted to consider when their equity was last valued and how much future growth sits in their taxable estate, with an invite to schedule a "private structural audit." 

Included in the August 2026 Issue:

• August Mid-Year Planning: Owners are urged to use actual data from the first six months to project year-end outcomes and address time-sensitive decisions before mid-September deadlines close options.

• Crucial Pension/Tax Deadline (September 15): Under the SECURE Act, business owners on extension for their 2025 tax returns can still adopt and deduct a defined benefit or cash balance plan for 2025. However, the cash must be in the trust by September 15 (regardless of filing extensions) to avoid potential tax penalties. Because set-up requires several administrative and actuarial steps, action must be taken immediately.

• Shift in Tax Strategy: While the 2025 Tax Act permanently set higher federal estate/gift tax exemptions ($15 million individual / $30 million married) and pass-through rates, owners should focus on structural deadlines (such as QSBS holding periods and pension funding dates) rather than legislative uncertainty.

• Firm Updates: DePalo's book, Maximizing Legacy Alpha™, is near final copyedit with launch-list invites coming soon. Additionally, a newly redesigned website highlighting the Legacy Alpha framework will launch shortly.

• Structural Checkpoint: Business owners are prompted to re-evaluate whether their entity structure (e.g., S election vs. C Corp) still fits their current revenue and scale, rather than relying on choices made when the business was much smaller.

This July 2026 issue marks the debut of The Legacy Alpha Brief, a rebranded monthly executive newsletter from Robert DePalo Jr., JD, CEXP™, AEP

• Focus on Structural Intelligence: Unlike standard market commentary, the brief focuses entirely on financial architecture, entity structuring, trust design, and multi-generational wealth preservation.
• The Four Pillars of Legacy Alpha: The newsletter introduces a proprietary framework designed to eliminate wealth erosion through four core areas:
  • Strategic Neutralization
  • Structural Tax Arbitrage
  • Liquidity Alpha
  • Governance and Continuity

Lower Middle Market Insights: Highlights current M&A trends, emphasizing that while buyers remain active, deal success is heavily dependent on rigorous seller preparation and deal structure.
Upcoming Book Announcement: Officially previews Robert DePalo's upcoming book, Maximizing Legacy Alpha™, which is moving into final production with a targeted release in late 2026.