📅 Portfolio Timeline
LLCs / Corps / Partnerships
🏦 Capital Source / Bank Entity
🛡 Trusts — Estate Planning Canopy
Retirement Accounts
Personal Investments & Unincorporated
⚖️ Estate Routing Guide
▾
🏛 Goes Into Trust
Real estate & rental properties
Operating company interests (LLC/S-Corp)
Taxable brokerage accounts
Personal residence (often QPRT)
Business interests / LP interests
Vehicles, boats, collectibles
📋 Beneficiary Designated
Life insurance (passes via policy)
Retirement accounts (IRA, 401k)
Annuities
Bank/checking accounts (POD)
Brokerage w/ TOD designation
HSA / 529 plans
⚠️ Retirement accounts & life insurance should NEVER be retitled into a trust — use beneficiary designations. Coordinate with estate attorney for trust-owned life insurance (ILIT).
Connection Legend
Ownership / Control
Cash Flow / Distributions
Management / Fees
Cash Access (salary, loan, etc.)
💰 Capital Deploy
§4975 Badges
⚠ DQ = disqualified individual
⚠ DQ ENTITY = ≥50% DQ ownership
⚠ DQ Risk = some DQ ownership <50%
✅ C-Corp No UBTI = clean retirement investment
⚠ UBTI Risk = pass-through UBTI exposure
🔴 S-Corp Ineligible = IRA cannot be shareholder
⚠ DQ ENTITY = ≥50% DQ ownership
⚠ DQ Risk = some DQ ownership <50%
✅ C-Corp No UBTI = clean retirement investment
⚠ UBTI Risk = pass-through UBTI exposure
🔴 S-Corp Ineligible = IRA cannot be shareholder
Ctrl+Z undo · Ctrl+Y redo
Right-click entity → duplicate / lock / delete
Right-click entity → duplicate / lock / delete
📍 Location Library
Add shared locations here. Then pick them from the entity's Location list — any update here reflects on all entities using it.
📐 Layout Controls
Drag the ⋮ (right edge) or — (bottom edge) handle on any track to resize. Or use ± here.
Top Zone Height (space above trusts for arrows)
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Trust Canopy
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Track Dimensions (Width × Height)
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LLCs
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Bank
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Retire
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Invest
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💡 Height=0/blank = stretches to canvas bottom. Drag ⋮ right edge for width, — bottom edge for height.
Track Guide
■ LLCs / Corps — operating cos, holding cos, ROBS C-Corp, SDIRA checkbook LLC
■ Trusts (Canopy) — horizontal band at top; represents trust layer "over" all assets. Revocable, irrevocable, grantor, dynasty, CRT, SLAT, IDGT
■ Retirement — IRAs, 401(k)s, SDIRAs, ROBS 401(k), DB/CB plans
■ Bank / Capital Source — entities deploying equity or intercompany loans. Connect via 💰 Capital Deploy arrows
■ Personal Investments — brokerage, RE in personal name, unincorporated biz, SDIRA-held assets
■ Individual — taxpayers, family members (drag freely above tracks)
- - Outside Party — partners, investors, shareholders not in family group
■ Trusts (Canopy) — horizontal band at top; represents trust layer "over" all assets. Revocable, irrevocable, grantor, dynasty, CRT, SLAT, IDGT
■ Retirement — IRAs, 401(k)s, SDIRAs, ROBS 401(k), DB/CB plans
■ Bank / Capital Source — entities deploying equity or intercompany loans. Connect via 💰 Capital Deploy arrows
■ Personal Investments — brokerage, RE in personal name, unincorporated biz, SDIRA-held assets
■ Individual — taxpayers, family members (drag freely above tracks)
- - Outside Party — partners, investors, shareholders not in family group
SDIRA / ROBS Tips
SDIRA → Checkbook LLC: Add SDIRA (Retirement track), add LLC (LLCs track), draw Ownership arrow. Add investments in Personal track owned by the LLC.
ROBS: Add ROBS 401(k) (Retirement), add C-Corp (LLCs), draw Ownership arrow from 401(k) to C-Corp. Note C-Corp as "ROBS-Funded."
Outside Partners: Use "+ Outside Party" to add investors/partners not in family. Draw Ownership arrows showing their % interest.
ROBS: Add ROBS 401(k) (Retirement), add C-Corp (LLCs), draw Ownership arrow from 401(k) to C-Corp. Note C-Corp as "ROBS-Funded."
Outside Partners: Use "+ Outside Party" to add investors/partners not in family. Draw Ownership arrows showing their % interest.