Example to read aloud — not a recorded result
“"Dear Mr. Patel — based on our review of your year-to-date 2026 income and the projected fourth-quarter results we discussed last week, I want to outline three planning moves we should execute before December 31. — First, your projected 2026 ordinary income places you near the threshold for the additional Medicare tax under IRC Section 1411. Accelerating approximately forty thousand dollars of deductible business expenses into Q4 — specifically the equipment purchases we discussed and the year-end retirement plan funding — will keep modified AGI below the threshold, saving an estimated thirty-six hundred dollars in additional Medicare tax. — Second, your Roth conversion window is favorable this year given the projected dip in ordinary income from the partnership distribution timing. Converting one hundred twenty thousand dollars from your traditional IRA to a Roth this year, executed before December 28, captures conversion at the twenty-four percent marginal rate rather than next year's projected thirty-two percent. — Third, the qualified business income deduction phaseout under Section 199A applies once taxable income exceeds the threshold. Funding your spouse's SEP-IRA at the maximum allowable for 2026 reduces taxable income enough to preserve the full QBI deduction on your consulting income, an estimated tax savings of forty-seven hundred dollars. — Please let me know which of these you'd like to execute; I'll prepare the implementation memos accordingly."”
- · Illustrative practice text, not a recorded Halopen result.
- · Read a short section aloud, then check the inserted draft for errors.
- · Keep exact names, numbers and formatting under your own review.