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INDIVIDUALS & HIGH-INCOME EARNERS
Natalie C. Papagni, CPA - Tax, Planning and Advisory Services assists individuals, professionals and executives with and without RSUs and equity awards, physicians and healthcare professionals and business owners - entrepreneurs make tax-smart decisions to minimize tax liabilities, file accurate and efficient individual, business and trust tax returns, plan for their future and live their best life.
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SPECIALIZED EXPERTISE
2025 OBBBA Planning
Dual Income Households
Avoiding AMT + Bracket Creep
Managing MAGI Phase-Out Limits
Controlling NIIT
K-Is & Complex Investments
Real Estate
Pass-through Business Ownership
DAFs and Contribution Strategies​
Roth Conversion Analysis
PTET Planning
Goals-based Planning
Retirement Planning
Major-life Changes
California Exit Planning
Launching a Business
Career Transitions
Optimizing the Benefits of Business Ownership​
Educational Funding
Risk Management
Trusts
Download the Executive Equity Tax Planning Checklist
Article: Strategic Tax Planning for Executives with ISOs & RSUs and Other Incentive Equity
ISO vs NSO: A Tax Planning Decision Framework
AMT Planning Strategies for High-Income Executives
Preparing for a Liquidity Event: What to Do Before You Sell
Individuals
Frequently Asked Questions
Why do two households earning the same income pay very different taxes?
Income type matters as much as income amount. W-2 wages, capital gains, and K-1 income interact differently with surtaxes and deductions. Timing decisions amplify these differences.
How do NIIT and Medicare surtaxes affect high earners?
These surtaxes apply on top of federal and California tax once income crosses thresholds. They increase marginal rates without looking like a traditional bracket. Many households underestimate their impact. We include them in every projection involving investments or pass-through income.
When does Roth conversion planning make sense at high income?
When future tax rates are expected to exceed current effective rates. Partial, well-timed conversions can reduce lifetime tax exposure. Poorly timed conversions simply add tax and Medicare surcharges. This decision should always be modeled.
When should high-income tax planning begin during the year?
A year or more or as many months as possible prior to Dec 31 is ideal. Early planning identifies proactive opportunities and options, minimizes risk and reduces stress. Late planning may allow identify last minute tax savings opportunities; however, they generally aren't able to capture tax savings at levels proactive and intentional strategic tax planning allows.
Do you work with physicians, business owners, and partners?
Yes. Our clients include physicians, executives, partners, and closely held business owners with complex income. These situations require coordination across wages, equity, pass-through income, and investments. We focus on predictability and defensibility. We are not a volume tax-prep firm.
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Natalie C. Papagni, CPA
Tax, Planning & Advisory Services
4727 Executive Drive Suite 300
San Diego, CA 92121
(858) 754-8277
CPA Tax Advisor for Individuals | CPA Tax Advisor for Professionals | CPA Tax Advisor for Executives
CPA Tax Advisor for Business Owners | CPA Tax Advisor for Entrepreneurs | CPA Tax Advisor Small Businesses
CPA Tax Planning for Individuals | CPA Tax Planning for Business Owners | 2025 OBBBA Tax Strategies
Tax Preparation for Individuals | Tax Preparation for Business Owners | Tax Preparation for Executives
CPA Financial Planning Near Me | CPA Retirement Planning Near Me
San Diego Real Estate Tax Planning | San Diego Rental Property CPA