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4275 Executive Square Suite 200
La Jolla, CA 92037
(858) 754-8277
NATALIE C. PAPAGNI, CPA
Tax, Planning & Advisory Services
A Different Kind of CPA Firm
Serving
High-Income Earners, Physicians, Entrepreneurs & Privately-Held Companies
That Expect & Deserve More.
EXECUTIVES WITH EQUITY COMPENSATION
Architect a Strategy. Minimize Taxes. File with Precision.
ISOs, RSUs, NSOs, Founder's Stock, AMT Planning, Mergers/Acquisitions
Tax CPA
for Executives with Equity Compensation
La Jolla, Greater San Diego and throughout California
For many technology & biotech professionals, executives & founders, equity compensation is often the single largest driver of lifetime wealth - and lifetime tax liability.
RSU vesting events, ISO exercises, ESPP, founder stock and deferred compensation distributions can trigger five or six figure tax surprises for those caught off-guard. Proactive, multi-year equity tax planning is essential for those that value proactively understanding their equity award grants and make intentional decisions to target minimizing multi-year federal and state tax liabilities and effective tax rates, and achieving their lifestyle goals.
Working with technology biotech professionals, executives & founders across La Jolla, greater San Diego, and California, Natalie C. Papagni, CPA specializes in designing multi-year multi-grant equity and AMT sequencing exercises, RSU vesting, NSO timing, ESPP participation, and founder-stock decision-sets to optimize tax outcomes, manage alternative minimum tax and minimize year-end surprises.
Natalie C. Papagni, CPA also helps professionals & executives navigate mergers / acquisitions and liquidity events, which may trigger double-trigger RSUs, accelerated vesting, and payout timing — and coordinates 83(b) elections, concentrated-position strategy, and retirement contributions into a single multi-year projection.
Founders, Professionals & Executives
Professionals
& Executives
RSU vesting waves, withholding gaps, ISO/NQSO exercises, AMT planning, AMT phase-outs, California non-conformity with federal AMT treatment
Founders, Executives
& Early Employees
Restricted stock, 83b elections, early exercise, QSBS qualification and 5-year holding clock and liquidity modeling.
Mergers/
Acquisitions
Double-trigger RSU acceleration, cash-vs-stock election analysis, option cash-out timing, escrow and earnout characterization, QSBS §1202 continuation.
Multi-State
Equity
Grant-to-vest multi-state allocation and credit coordination, California source income rules, pre-departure exercises and PY residency allocation
Expertise
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Incentive stock options (ISOs) and AMT planning
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RSU vesting, withholding gaps, and estimated taxes
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Non-qualified stock options (NSOs) and exercise timing
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Founders stock and QSBS §1202 planning
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Concentrated position diversification and 10b5-1 coordination
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Liquidity events, IPOs, and lockup planning
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Multi-year federal and California projections — modeling all vesting and exercise events
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ISO AMT planning and credit recovery
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NSO ordinary income management
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RSU timing around bonus and ESPP cycles
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Merger and acquisition analysis
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Early-stage and pre-IPO equity planning
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Deferred compensation (§409A) timing analysis
California ISO, AMT & Multistate Tax Planning
Natalie C. Papagni, CPA - Tax, Planning & Advisory Services analyzes ISO exercise and sale decisions through the full California lens - including California AMT and Schedule P reporting, separate state AMT basis, prior-year AMT credit recovery, and California residency and multistate sourcing.
Essential decisions are made with clarity before the tax implications become fixed. We analyze ISO AMT exposure, California Schedule P reporting, separate California AMT basis, potential prior-year AMT credit recovery, and the residency or multistate sourcing issues that can affect your California tax result.
The Chess-Player's Approach to Multi-Year Equity & AMT Sequencing
What are You Optimizing For?
The Framework:
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Seeing the Whole Board
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The Foundation, the Lanes and Sequence
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The Discovery Frame - Why Isolation Fails
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Knowns, Controllables, Uncontrollables
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The Five Kings - What are You Optimizing For?
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The Annual Move-Set Across Grants
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How the Kinds Chain - and the Discovery Caveat
Think of your equity compensation as a game of chess played over several years, and each grant is a piece.
Your ISOs are the queen - the most powerful piece on the board and the most dangerous if you expose them carelessly, because pushing them too hard triggers AMT.
Your NSOs are the rooks — honest and straightforward: exercising throws off ordinary income and, done cashless, liquidity, which makes them the piece you use to raise the cash that funds the AMT an ISO exercise triggers.
Your RSUs are the knights - they move on their own clock, vesting and taxing as ordinary income whether you act or not, so you plan around them rather than command them.
And your available cash is the pawn(s) — easy to overlook, but they quietly decide whether you can reach the endgame at all; these pieces are what you move; they are not the goal.
Each year, your strategy involves executing decision-sets across your pieces to reach a pre-planned desired winning position — that year’s king. And every year’s king is chosen to set up the next — all of them building toward the final king: the endgame.
Your Equity Comp, Explained:
ISOs, NQSOs, Restricted Stock & RSUs→
The ISO AMT Trap:
How Incentive Stock Options Trigger AMT - and How to Plan Around It →
Are You Sitting on a Concentrated Position?
How to Diversify without a Tax Disaster →
The RSU Withholding Gap:
Why Your Vested Shares Leave You Owing Tax →
California Exit Planning:
For Executives with Equity Compensation →
Frequently Asked Questions (FAQs)
Why do so many executives owe large tax bills at year-end despite heavy withholding?
Supplemental withholding on RSU vesting and bonuses defaults to 22% federal — far below the 37% rate most executives actually face. California adds 10.23% supplemental withholding, which also undercollects at high incomes. Add NIIT, AMT, and phase-out surtaxes and the gap between withheld and owed can easily reach $50,000–$150,000 or more without a proactive projection and estimated payment plan.
When is the right time to exercise ISOs?
ISO exercise timing is one of the highest-value decisions an executive makes each year. The optimal window depends on current-year income, projected AMT, existing AMT credit balance, the company's valuation trajectory, and California exit planning if applicable. Exercising without a current-year projection is rarely optimal and frequently costly.
What is the tax difference between RSUs and ISOs in California?
RSU vesting is taxed as ordinary income in the year of vesting — federal rates up to 37%, California rates up to 13.3%, plus FICA and NIIT where applicable. ISO exercises are not ordinary income at exercise but generate AMT preference income. Qualifying ISO dispositions (held 2 years from grant, 1 year from exercise) receive long-term capital gains treatment federally — though California does not conform and taxes all ISO gains as ordinary income.
Do you work with executives at private companies or pre-IPO startups?
Yes. Pre-IPO executives and early employees face particularly complex equity decisions: 83(b) elections on restricted stock, early ISO exercises to start the capital gains clock, tender offer planning, and secondary liquidity events. These decisions are often irreversible — early planning captures outcomes that waiting cannot recover.
How does California treat equity compensation differently from federal tax law?
California does not conform to federal ISO treatment — all gains on ISO shares are taxed as ordinary income in California regardless of holding period. California also does not recognize the AMT credit for California purposes. For executives planning a California exit, the timing of ISO exercises and RSU vesting relative to residency changes can have significant tax consequences that require multi-year modeling.
Who is the best CPA for executives with RSUs and stock options in San Diego and La Jolla?
Executives with equity compensation need a CPA who builds multi-year projections that model every vesting, exercise, and sale event — not a generalist who prepares a return after the year closes. Natalie C. Papagni, CPA in La Jolla provides proactive, senior-CPA-led equity tax planning for executives at public and private companies throughout California. Contact the firm at (858) 754-8277 or service@lajollataxcpa.com.
What happens to each RSU and stock option at closing when my company is acquired?
It depends on how the merger agreement treats each award type. Unvested RSUs are typically cancelled and
exchanged for cash, converted into acquirer RSUs on a value-equivalent basis, or assumed with the original
vesting schedule preserved. Vested options are usually cashed out for the spread between the deal price and
your strike. Unvested options may be assumed, converted, or cancelled, and underwater options are frequently
cancelled for no consideration. Your award agreement's change-in-control section and the merger agreement
govern the outcome.
Does accelerated vesting happen in an acquisition, and does it become ordinary W-2 compensation?
Acceleration depends on your plan's change-in-control provisions. Single-trigger acceleration vests awards at
closing; double-trigger acceleration vests only if the deal closes and you are terminated within a defined window
afterward. When RSUs or NQSOs vest and settle, the value is ordinary compensation income reported on your
W-2, subject to income tax and FICA withholding. For certain officers, highly compensated individuals, and 1%-
plus shareholders, IRC Section 280G golden parachute rules can trigger a 20% excise tax on excess parachute
payments, so that analysis should be run before closing.
How are already-vested shares treated for capital gain or loss when my company is acquired?
Shares you already own are capital assets. When exchanged in the deal, you recognize capital gain or loss equal
to the consideration received minus your basis. Holding period longer than one year is long-term with
preferential federal rates up to 20% plus the 3.8% net investment income tax; one year or less is short-term at
ordinary rates. Basis equals what you paid plus any amount already taxed as ordinary income at vesting or
exercise. If the deal is a tax-free reorganization paid in acquirer stock, gain may be deferred; a cash-out is fully
taxable.
Does it matter whether I receive cash or stock in an acquisition?
It matters greatly for timing. Cash consideration is immediately taxable in the year of closing. Stock-for-stock
consideration in a qualifying tax-free reorganization can defer gain on the capital portion until you sell the
acquirer shares, with basis and holding period carrying over. Mixed deals are taxed proportionally, and the cash
portion (boot) is taxable up to the amount of gain. The compensation component of RSUs and NQSOs is ordinary
income regardless of whether it is paid in cash or stock.
What are the AMT consequences of ISOs when my company is acquired?
If ISOs are cashed out or exercised and sold in the deal, you almost always create a disqualifying disposition,
taxing the bargain element as ordinary income rather than as ISO capital gain. If you exercised ISOs earlier and
still hold, the spread at exercise was an AMT preference item that may have generated alternative minimum tax
and an AMT credit carryforward, which a deal-year disqualifying disposition can interact with. California has its
own parallel AMT. ISO planning around a transaction should be modeled across regular tax, federal AMT, AMT
credit recovery, and California AMT before acting.
How are NQSOs handled in an acquisition — exercise or cash-out?
Whether you exercise NQSOs before closing or they are cashed out, the spread between fair market value or
deal price and your strike is ordinary compensation income reported on your W-2, subject to income tax and
FICA withholding. A cash-out is generally the cleanest outcome. If you exercise and hold acquirer stock, you
recognize the same compensation income now but start a new capital-gain holding period. NQSO income lands
as ordinary income at the top bracket in the deal year, driving withholding-shortfall and estimated-payment
issues.
How does California tax treatment of equity compensation differ from federal in an acquisition?
California conforms to federal in taxing RSU, NQSO, and disqualifying-ISO income as ordinary compensation, but
taxes capital gains at ordinary rates up to 13.3% with no preferential long-term rate. California has its own AMT
that can apply to ISO exercises independent of the federal result. California taxes equity compensation based on
the portion of the vesting period worked in California, so a move into or out of the state triggers a source
allocation, and California audits departing residents aggressively.
Will payroll withholding cover my actual tax liability after an acquisition?
Usually not. Employers typically withhold on supplemental wages including equity compensation at the flat
federal rate of 22% up to $1 million and 37% above $1 million, plus California's 10.23% supplemental rate on
stock-based compensation. If your marginal federal rate is 37% but much of your compensation is withheld at
22%, a large gap results. The capital-gain portion of the deal generally has no withholding at all, so the outcome
is frequently a large balance due at filing plus underpayment penalties unless you plan ahead.
What should I time before an acquisition deal closes — sales, exercises, or withholding elections?
Timing holds most of the planning value, but every move should be modeled first. Exercising ISOs early rarely
helps before a near-term all-cash deal because you will likely trip a disqualifying disposition anyway. Selling
appreciated shares in the deal year stacks capital gain on a compensation spike, so harvesting losses to offset
can help. Additional voluntary withholding can cover the 22%-versus-37% gap and is treated as paid evenly
across the year. Charitable gifting of appreciated shares before a cash-out can offset the income spike at its
highest marginal value. These moves interact and should be sequenced together.
What are the multi-year tax consequences of an acquisition, not just the current-year return?
An acquisition often reaches across tax years. AMT credit carryforwards from prior ISO exercises may be
recoverable over multiple years. Capital loss carryforwards can shelter future gains if the deal generates net
losses. Earnouts and contingent value rights are taxed as received, spreading income across years, and
installment treatment may apply to certain deferred consideration. Residency changes around the deal have
multi-year California sourcing and audit implications. A retained acquirer-stock position starts a fresh holding
period. Modeling only the current-year return misses the credit recovery, carryforwards, and deferredconsideration
timing that determine your true multi-year effective rate.
What is QSBS and how do I know if my shares qualify?
Qualified Small Business Stock under IRC Section 1202 can exclude a substantial portion, potentially all, of the
federal capital gain on qualifying stock. Requirements include stock in a domestic C corporation acquired at
original issuance, held more than five years, with company gross assets at or below the applicable threshold
when issued. Certain service businesses are excluded. The exclusion cap is generally the greater of $10 million or
10 times basis, per issuer. The five-year holding period most often disqualifies people in an acquisition, making a
deal timed just short of five years worth analyzing for a Section 1045 rollover. Thresholds and holding-period
tiers vary by issuance date and should be confirmed against current law.
What is QSBS and how do I know if my shares qualify?
Qualified Small Business Stock under IRC Section 1202 can exclude a substantial portion, potentially all, of the
federal capital gain on qualifying stock. Requirements include stock in a domestic C corporation acquired at
original issuance, held more than five years, with company gross assets at or below the applicable threshold
when issued. Certain service businesses are excluded. The exclusion cap is generally the greater of $10 million or
10 times basis, per issuer. The five-year holding period most often disqualifies people in an acquisition, making a
deal timed just short of five years worth analyzing for a Section 1045 rollover. Thresholds and holding-period
tiers vary by issuance date and should be confirmed against current law.
Does California recognize the QSBS Section 1202 exclusion?
No. California does not conform to IRC Section 1202, so the full capital gain is taxable for California purposes at
ordinary rates up to 13.3% even when the entire gain is federally excluded. Federal and California outcomes on
the same sale can diverge dramatically — a gain that is fully federally excluded is fully California-taxable. This
makes residency timing a major planning lever and means QSBS modeling for a California resident must show
the state tax the exclusion does not reach.
If my QSBS five-year holding period isn't met at exit, can I still defer the gain?
Possibly, through an IRC Section 1045 rollover. If you have held QSBS more than six months but not reached five
years when a sale or acquisition forces an exit, Section 1045 lets you roll proceeds into replacement QSBS within
60 days and defer the gain, with the original holding period tacking on. This can rescue founders caught by an
acquisition just short of five years, but it requires identifying and funding qualifying replacement stock inside a
tight window, so it must be planned before closing. The California treatment, which does not recognize the
underlying exclusion, must be modeled separately.
How bad is the AMT hit when exercising ISOs into a liquidity event, and can it be managed?
AMT exposure depends on the spread between fair market value and strike at exercise, which becomes an AMT
preference item even though nothing is taxed for regular purposes until sale. In a liquidity event the spread can
be large, generating significant AMT and an AMT credit recovered in later years. Management levers include
spreading exercises across tax years to stay under the AMT crossover point, exercising early in the year to
preserve the option to sell before year-end if the stock drops, and coordinating with other income. California
runs its own parallel AMT, so a resident models two AMT systems and two credit carryforwards. This is the most
error-prone area of liquidity-event planning and should never rely on a rule of thumb.
How is founder stock taxed differently from option grants at exit?
Founder stock is typically common stock acquired at or near formation for a nominal price, so almost all
proceeds at exit are capital gain rather than compensation income, provided holding-period and ideally QSBS
requirements are met. The critical item is whether an 83(b) election was filed within 30 days of receiving
restricted founder stock; if so, the holding period and low basis were locked in at grant, enabling long-term
capital gain and QSBS eligibility. If the stock was subject to vesting with no 83(b) filed, the picture is materially
worse. Founder stock is also most likely to clear the QSBS five-year period, making it central to the exclusion
analysis.
How is a tender offer taxed when I sell shares while the company stays private?
A tender offer is a fully taxable sale of the shares you tender, taxed as capital gain or loss based on basis and
holding period — long-term if held more than a year, and potentially QSBS-eligible if Section 1202 requirements
are met. If the tendered shares came from exercising options, the ordinary-income component was already
recognized at exercise, and the tender produces capital gain or loss from that point. Tenders are often partial
and recurring, creating a multi-year opportunity to sequence how many shares to tender each year to manage
bracket, AMT, and QSBS holding periods. Withholding usually does not apply, so estimated payments are the
taxpayer's responsibility.
Does moving out of California around a liquidity event change the tax outcome?
It can change the outcome substantially, but California's sourcing rules mean it is rarely as simple as moving first
and selling later. California taxes equity compensation based on the share of the vesting or service period
worked in California, so RSU and option compensation income is sourced to California workdays regardless of
residence at sale. Capital gain on stock is generally sourced to residency at sale, so a genuine, well-documented
residency change before a capital-gain event is where the state-tax lever actually lives. California audits
departing high-income residents aggressively and scrutinizes the bona fides of the move, so timing,
documentation, and order of operations should be planned with counsel well ahead of the transaction.
What estimated tax and withholding planning is needed once a liquidity event closes?
Assume withholding will fall short. Equity compensation is withheld at the 22% federal supplemental rate up to
$1 million and 37% above it, plus California's 10.23% on stock-based compensation, but the true marginal rate is
higher once the full picture stacks, and capital-gain and California-taxable QSBS portions carry no withholding.
To minimize underpayment penalties, cover the federal safe harbor (90% of current-year tax, or 110% of prioryear
for higher-income taxpayers) and the California safe harbor (90% of current-year, with over-$1-million-AGI
taxpayers required to use current-year), noting California front-loads estimates at 30%/40%/0%/30%. Because
additional withholding is treated as paid evenly across the year, a fourth-quarter withholding adjustment can
sometimes cure earlier shortfalls more cleanly than an estimated payment. Pay in the quarter the income is
recognized.
Why does the liquidity-event planning window matter so much — can't this be sorted out at filing?
Assume withholding will fall short. Equity compensation is withheld at the 22% federal supplemental rate up to
$1 million and 37% above it, plus California's 10.23% on stock-based compensation, but the true marginal rate is
higher once the full picture stacks, and capital-gain and California-taxable QSBS portions carry no withholding.
To minimize underpayment penalties, cover the federal safe harbor (90% of current-year tax, or 110% of prioryear
for higher-income taxpayers) and the California safe harbor (90% of current-year, with over-$1-million-AGI
taxpayers required to use current-year), noting California front-loads estimates at 30%/40%/0%/30%. Because
additional withholding is treated as paid evenly across the year, a fourth-quarter withholding adjustment can
sometimes cure earlier shortfalls more cleanly than an estimated payment. Pay in the quarter the income is
recognized.
How are ISOs, RSUs, and NQSOs taxed differently at each stage?
The three instruments are taxed on different events and systems. RSUs are taxed at vesting or settlement, with
the full fair market value as ordinary W-2 income and no strike price. NQSOs are taxed at exercise, with the
spread between fair market value and strike as ordinary W-2 income, and shares then start a capital-gain
holding period. ISOs have no regular-tax event at exercise, but the spread is an AMT preference item, and
whether the eventual gain is capital or ordinary depends on the holding period before sale. Holding all three
means ordinary income, AMT exposure, and a capital-gain clock can run simultaneously, so they must be
modeled together.
What is the ISO qualifying holding period and what happens in a disqualifying disposition?
For full ISO capital-gain treatment, shares must be held more than two years from the grant date and more than one year from the exercise date; both tests must be met. Meeting both makes the entire gain over strike long-term capital gain, with the exercise spread having been an AMT item. Missing either is a disqualifying disposition: the bargain element (fair market value at exercise minus strike) becomes ordinary income in the year of sale, with only later appreciation treated as capital gain. Executives often trip this in a liquidity event. Sometimes a disqualifying disposition is the better outcome because it can reduce AMT when the stock has dropped, but that should be modeled deliberately.
Should an executive make an early exercise or 83(b) election on stock options?
For full ISO capital-gain treatment, shares must be held more than two years from the grant date and more than one year from the exercise date; both tests must be met. Meeting both makes the entire gain over strike long-term capital gain, with the exercise spread having been an AMT item. Missing either is a disqualifying disposition: the bargain element (fair market value at exercise minus strike) becomes ordinary income in the year of sale, with only later appreciation treated as capital gain. Executives often trip this in a liquidity event. Sometimes a disqualifying disposition is the better outcome because it can reduce AMT when the stock has dropped, but that should be modeled deliberately.
What is the smartest order to exercise and sell ISOs, NQSOs, and RSUs?
There is no universal order; it is driven by AMT position, bracket, holding periods, and cash, but the framework is consistent. ISOs are usually exercised earliest and most deliberately because their value depends on starting the one-year and two-year clocks and their AMT cost must be metered across years. NQSOs are more flexible, generating ordinary income at exercise regardless of timing, so they are exercised to control which year that income lands or when already at the top bracket. RSUs offer no timing choice since income hits at vest, so they become the fixed input other moves are planned around. The lifetime-minimizing sequence usually spreads ISO and NQSO exercises across multiple years, using the RSU vesting calendar as the backbone.
How does the AMT credit from ISO exercises come back to me?
When ISO exercises push you into AMT, the AMT paid above your regular tax generally becomes a minimum tax credit that carries forward and offsets regular tax in future years when regular tax exceeds tentative AMT. It typically returns gradually over several years without large new AMT preferences. It is not a refund and not guaranteed to return quickly; if you keep generating ISO preferences or stay in AMT territory, the credit sits unused. When you sell the ISO shares, your AMT basis is higher than your regular basis because it includes the previously-taxed spread, producing a smaller AMT gain that helps release the credit. Tracking the dual basis and credit carryforward across years is essential and often mishandled.
What happens to my ISOs, NQSOs, and RSUs if I leave the company?
Departure triggers different clocks with unforgiving deadlines. Vested NQSOs and ISOs typically must be exercised within a short post-termination window, often 90 days, or they are forfeited. ISOs carry an added trap: exercising more than 90 days after termination (some plans allow longer) causes the option to lose ISO status and be taxed as an NQSO. Unvested RSUs and unvested options are usually forfeited at departure unless the agreement provides acceleration. Vested RSUs already settled are simply shares you own. Anyone contemplating leaving or being pushed out around a transaction should run the exercise-window math before giving notice, because the cash to exercise plus the resulting tax can be substantial and time-boxed.
Can NQSOs create AMT problems the way ISOs do?
No. NQSOs generate ordinary income at exercise for both the regular tax and AMT systems, so they do not create the regular-tax versus AMT divergence that makes ISOs tricky. There is no separate AMT preference, no dual basis, and no minimum-tax-credit mechanic from an NQSO exercise. That simplicity is sometimes a reason to exercise NQSOs in a year already deep in AMT from ISOs, since the income is treated consistently across both. The trade-off is that NQSOs never offer full capital-gain treatment on the exercise spread that qualifying ISOs can; the spread is always ordinary income. Which instrument to lean on in a given year is answered by the integrated projection.
How does California source equity compensation if I move away or moved here mid-grant?
California sources equity compensation by the portion of the award's service period, generally grant to vest, that you worked in California, not by residence at sale. RSU value and option spreads are allocated to California workdays, so earning a grant in California and vesting after moving away still leaves the California-workday portion taxable. Moving into California partway through a vesting period makes the post-residency portion taxable. This allocation-ratio approach means a clean move does not erase California tax on income earned while working there, and California audits these allocations for departing executives. Capital gain on shares after exercise or vest is sourced differently, generally to residency at sale, so the compensation and capital pieces must be tracked separately.
What is the single most expensive mistake executives make with equity awards?
Treating each vesting or exercise as a standalone event and learning the tax cost only at filing. The recurring six figure mistakes cluster in a few places: letting a large ISO exercise generate an AMT bill nobody planned cash for; assuming RSU sell-to-cover withholding covered the tax when it covered barely half; blowing an ISO qualifying holding period for small liquidity and converting long-term capital gain into ordinary income; missing an 83(b) or post-termination exercise window by days; and never coordinating the three instruments, so exercises and sales pile into one top-bracket year when spreading them across two or three years would have cut the lifetime bill. Every one is preventable with a projection built before the events, which is the premise of proactive planning over reactive filing.
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Equity Compensation Tax CPA — RSUs, ISOs, NSOs & Founder Stock
La Jolla, Greater San Diego & California
Who We Serve
Natalie C. Papagni, CPA - Tax, Planning & Advisory Services provides advanced tax planning, tax preparation and advisory services for individuals & high-income earners, physicians & healthcare professionals, executives with equity compensation, business owner - entrepreneurs, s-corporations , Limited Liability Companies (LLCs) and successful sole proprietorships in La Jolla, greater San Diego and throughout California.
Tax Planning, Preparation & Advisory Services
Natalie C. Papagni, CPA - Tax, Planning & Advisory Services provides services including advanced tax planning, individual and business tax preparation and specialized advisory services in La Jolla, greater San Diego and throughout California.
Many of our clients are physicians and healthcare professionals with multiple income streams and S-corporations that benefit from reasonable compensation analysis, QBI and California PTET optimization, multi-layered retirement plan strategies, and strategies to maximize the benefits of business ownership, professionals and executives with equity compensation (RSUs, ISOs, NQOs, restricted stock, founder's stock) that benefit from equity compensation planning, multi-state tax preparation, retirement plan tax planning, trust tax preparation, tax projection and scenario planning, and amended return preparation and quarterly tax management.
Serving La Jolla, Greater San Diego & California
Recognized among the best CPAs for high earners in La Jolla (La Jolla Village News) the firm provides year-round tax planning for high-income clients in La Jolla, greater San Diego and throughout California.