Advisor Playbook

Client Personas — Strategy & Referral Map

GFX / Leveraged Entity: the deck's qualifier explicitly states "No W-2 Income" — the offset targets ordinary income or capital gains. For a pure W-2 client it may apply only to the capital-gains portion, not W-2 wages. Confirm the fact pattern with Veracity first.
Passive Activity (§469): W-2 wages are non-passive . Passive losses (many syndicated deals) cannot offset W-2 income. The items that can are generally oil &amp; gas working interests , which are treated as non-passive — one of the few levers a high-W-2 earner has to reduce ordinary income.
Solar ITC: for a passive investor the credit may be limited to passive tax liability — verify material participation / at-risk.
RSU timing: stack deduction-type strategies and charitable gifts in the vesting year to smooth the ordinary-income spike.

Two high-net-worth profiles, mapped to their core pain points, the most relevant tax & wealth strategies, and the VFO Collective referral partner for each — with every strategy linked to the speaker's slide deck.

How to use this

Pain → Strategy → Referral

Identify the client's profile, scan their pain points, then route each strategy to the right specialist. Click Deck on any card to download that speaker's Day 1 slides. Cards flagged Check fit have eligibility nuances noted below.

At a glance

Persona Comparison

	① Business Owner — High Cash Flow	② W-2 Professional — Appreciated Stock & RSU
Primary tax exposure	Ordinary income (business profit)	Capital gains + RSU ordinary income
First-choice lever	Retirement plans / depreciation / entity structure	Capital-gains deferral (QOZ) / gifting appreciated stock
Can offset W-2 / earned income?	Yes — many in-business levers	Limited → lean on O&G working interest (non-passive)
Exit / legacy focus	Enterprise value + succession	De-concentrate position + estate planning

⚠️ Educational framework — not tax or legal advice. Suitability depends on each client's facts. Implementation must be reviewed by a CPA and attorney, with particular attention to passive vs. active treatment, at-risk (§465), passive activity (§469), and the distinction between W-2 wages and capital gains. Referrals map to Elite VFO Collective 2026 sessions.