Year-round tax planning with Mosokowitz LLP; The road to tax savings begins with us! This presentation and these materials are designed to provide information in regard to the subject matter covered. This presentation and these materials are provided solely as a teaching tool, with the understanding that Stephen Moskowitz, Moskowitz LLP, and the instructor are not engaged in rendering legal, accounting, or other professional service and that they are not offering such advice in this presentation and these accompanying materials.

1. Profit Optimization
Year-round planning with
Moskowitz LLP;
The road to tax savings begins with us.

2. DISCLAIMER
This presentation and these materials are designed to provide information in regard to the subject matter
covered. This presentation and these materials are provided solely as a teaching tool, with the
understanding that Stephen Moskowitz, Moskowitz LLP, and the instructor are not engaged in rendering
legal, accounting, or other professional service and that they are not offering such advice in this
presentation and these accompanying materials. If legal advice or other professional assistance is
required, the service of a competent professional person should be sought. Attendance at this seminar or
use of these materials does not establish an attorney-client relationship with Stephen Moskowitz and/or
Moskowitz LLP. Further, and information or discussions provided to the Moskowitz, LLP before
establishing an attorney-client relationship, as evidenced by a signed engagement letter agreement can
and will be used for the benefit of the firm’s existing clients; according, until Moskowitz LLP has formally
established an attorney-client relationship, do not send or disclose any confidential information you
would expect to be maintained in confidence. The results of the cases portrayed in this advertisement/
seminar were dependent on the facts of those cases, and the results of those cases will differ if based on
different facts. As such, depending on the facts and circumstances of your case, your results may vary. No
guarantees, predictions, or actions should be inferred from these actual cases. In addition, no
representations are made that these actual cases are typical. Consequently, Moskowitz, LLP is not
responsible for any damages which may arise from the misuse of the information stated at this seminar
or in materials distributed at this seminar.
IN ACCORDANCE WITH TREASURY REGULATIONS CIRCULAR 230, WE INFORM YOU THAT ANY TAX ADVICE
CONTAINED IN THIS COMMUNICATION WAS NOT INTENDED OR WRITTEN TO BE USED, AND CANNOT BE
USED, FOR THE PURPOSE OF (I) AVOIDING TAX-RELATED PENALTIES UNDER THE INTERNAL REVENUE
CODE OR (II) PROMOTING, MARKETING, OR RECOMMENDING TO ANOTHER PARTY ANY TAX-RELATED
MATTER ADDRESSED HEREIN.

3. AGENDA
• How Tax Services Can Inform Business Decisions
• An Example of a Disciplined Year-Round Approach & Results

4. Informing Business
Decisions using
Tax Services
Without proactive tax management,
you let taxes run your business.

5. Data-Driven Decisions
How Tax Services Can Inform Business Decisions
Tax Function
INSIGHT
FORESIGHT HINDSIGHT
Using multiple data points, we can
do better than 20/20 hindsight
Goal setting to figure out where you want to go,
before making a plan for how to get there.
We build a Model using a driver-based model that
incorporates the levers that impact different parts of
your business.
Forecasting & budgeting, where you see the outputs
of the model to determine if they’ll reach their goals.
Tracking progress to goals through reporting and
dashboarding, so you can see if you are on track.
1.
2.
3.
4.

6. Meet With Us and Discover
Goals for Next Year?
▪ Revenue
▪ Growth rate
▪ Cash-on-hand
A brainstorming session will help
answer this fundamental question.
▪ Expansion into new markets
▪ New product lines
▪ Organizational & Team milestones
Once the goals are identified and ranked, tie them to
KPIs (Key Performance Indicators) that can be tracked.

7. Year-Round
Approach & Results
Our tax professionals work for you all
throughout the year, because taxes
are more than just an ‘April’ thing.

8. JANUARY: Annual Operating Plan
FEBRUARY: Year-End Close
MARCH: Taxes & Compliance
APRIL: Analysis of KPIs
MAY: Strategic Business Review
JUNE: Mid-Year Review
JULY: Employee Costs, Metrics, and Investment
AUGUST: Goal Deployment Planning
SEPTEMBER: Long-Range Plan
OCTOBER: Resource, Liquidity, & Capital Planning
NOVEMBER: Tax Planning
DECEMBER: Internal Controls & Final KPI Review
Guideposts of a Year-Round Approach & Results

9. Annual Operating Plan
JANUARY
▪ Process that builds a budget
grounded in operational and
financial plans
▪ This creates organizational
alignment grounded in company-
wide metrics and milestones
▪ AOP is grounded in GDP process
(August) while leveraging the long-
range plan (September)

10. Year-End Close
FEBRUARY
▪ Process of finalizing the financial results from the prior year
▪ Ensures that the company is prepared for tax and other
compliance needs
▪ This delivers a snapshot of overall financial performance
▪ Moskowitz LLP works with your accounting team
▪ We ensure that all accounts are reconciled, all working
papers are up-to date, and all financial statements are
thoroughly reviewed and approved

11. Taxes & Compliance
MARCH
▪ Process of preparing and filing your business taxes
timely and preparing for bank review and audit (if
applicable).
▪ This ensures you stay in compliance and are
prepared for audits.
▪ Moskowitz LLP leverages our familiarity with your
business, the year-end close output (Feb), and your
internal controls to efficiently and effectively
communicate with your accounting team.

12. Analysis of Key Performance
Indicators (KPIs)
APRIL
▪ a quantifiable measure used to evaluate the
success of an organization, employee, etc. in
meeting objectives for performance.
▪ Identify Your KPIs
▪ Set Metrics for Review

13. Strategic Business Review
MAY
▪ This is a structured process to identify new value-
creating opportunities within a business, such as:
▪ improving the performance of an existing division
▪ taking advantage of a new market adjacency opportunity

14. Mid-Year Review
JUNE
▪ Update Operating Plan to consider new issues, risks,
and opportunities that have arisen since January
▪ Review KPI metrics and make adjustments to strategy
▪ Review Tax compliance and estimates for current year
▪ Review entity formalities for the year and schedule
minute meetings and/or actions needed

15. Employee Costs, Metrics,
and Investment
JULY
▪ How will I decide if my employees are using their skill sets to
the fullest, so as to achieve the company goals?
▪ Key Metrics for your business could include:
▪ Site Visits
▪ Bounce Rates
▪ Gross Profit
▪ Moskowitz LLP leverages results from the Strategic Business
Review (May) to help you know what KPIs will motivate
employees toward achieving your goals.
▪ Pageviews
▪ Conversion Rates
▪ ROI

16. Goal Deployment Planning
AUGUST
▪ This process develops long-term goals and translates them
into annual plans, metrics, and accountability.
▪ This is where vision meets execution.
▪ Management and functional leads come to agreement about
expectations, metrics, responsibility, and accountability. This
is also a starting point for next year’s AOP process.
▪ Moskowitz LLP leverages the SBR (May) to help you review
vision and articulate longterm goals, annual plans, metrics,
and responsibilities aligned with the vision.

17. Long Range Plan
SEPTEMBER
▪ 3-5 year plan with associated financial statements
and liquidity profile.
▪ Provides visibility into long-term financial
expectations and liquidity needs of the company.
▪ Moskowitz LLP extrapolates the SBR findings into a
dynamic model used by management and outside
stakeholders. This includes:
▪ Operational
▪ Marketing
▪ Sales
▪ Human Resources
▪ Capital Expenditures
▪ Financial Inputs

18. Resource, Liquidity,
& Capital Planning
OCTOBER
▪ Process informed by the LRP and updated YTD
financials to determine needs and seek outside
capital.
▪ Understanding the cash flow profile of your
company in light of your growth trajectory is critical
to management and owners alike.
▪ We understand your expenses and working capital
needs and assist with creating the content needed
for raising outside capital -debt and equity.

19. Tax Planning
NOVEMBER
▪ This is the process of working with you and your
accounting team to combine YTD financials with year-end
forecasts to identify tax liability.
▪ This helps you and your accounting team identify current
tax liability expectations to avoid potential shortfalls in
estimated tax payments and identify opportunities to
reduce expected tax liability.
▪ Moskowitz LLP will work with you and your accounting
team to compile full-year profit expectations, identify YTD
tax payments, and explore options to minimize tax liability.

20. Internal Controls Review &
Final KPI Review
DECEMBER
▪ Review of internal controls and accounting policies &
procedures.
▪ Robust and comprehensive internal controls including
segregation of duties are essential. Ensures policies &
procedures are maintained and your accounting structure is
future-proofed.
▪ Moskowitz LLP uses our checklists to identify potential
holes in policies & procedures. We review your accounting
data and structure to ensure that it aligns with the direction
you are taking the company.

21. Contact the legal team
at Moskowitz LLP for a
free consultation today.
1700 Broadway | 4th Floor | Oakland, CA 94612
ph: (Toll Free ) 888.829.332 fax: 415.398.6501 web: moskowitzllp.com