Our approach in dealing with your tax filings and your business’s corresponding financial statements is to annually visit and revisit your structure – does it allow for optimal tax savings?  Is it unnecessarily complicated?  Does your structure meet your estate planning objectives?  The approach when it comes to consulting on these matters (primarily family tax planning and estate planning) is to provide recommendations that make financial sense using a cost-benefit analysis, factoring in the effort required of the clients.  For example, sometimes there are very clear recommendations to be made when comparing potential tax savings and tax deferral opportunities to the associated costs of a particular structure whereas other times there may still be a financial benefit but it may not be enough of a benefit to justify adding a layer of complexity and/or requiring added effort on the part of the clients as a result.