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For multi-advisor CPA firms

Salary, basis, and distributions — one model, every advisor.

The connected S-Corp model that ties salary picks to the basis cascade to distribution capacity. Applied consistently across every advisor, every client, every tax year.

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Atlas Manufacturing Basis Marcus Reyes

Basis cascade · Tax year 2026

0Opening basis (Jan 1)
$148,200
+Ordinary income (K-1, line 1)
$96,400
−Distributions (planned)
$220,000
Ending basis (Dec 31) $26,250

Connected model

1

Salary, basis & distributions modeled together — not three separate tools

Year-over-year

∞

Basis ledger rolls forward automatically; the file never restarts

Methodology consistency

100%

Same framework on every report, every advisor, every engagement

Salary approaches

3

Cost, Income, Market — blended with a confidence score

The connected model

Change one number. Everything recalculates.

Every other tool treats salary, basis, and distributions as three separate calculators. SafeRatio models them as one connected system — adjust the modeled salary and the K-1 share, basis cascade, and distribution capacity all update together.

Modeled salary

Modeling
$ 95,000
$60K $95K $180K

Drag the slider or watch the auto-loop. The cascade on the right recalculates in real time.

Marcus Reyes — basis impact

Distribution capacity healthy
K-1 ordinary income share $96,400
Basis built this year $100,200
Distribution capacity $246,250

Lower the salary → K-1 share rises → basis grows → larger distribution available. Raise it → the constraint tightens. The same input drives three views.

Year-end planning

The binding constraint, identified automatically.

Three scenarios compared side by side. The cascade reconciles per column. The workspace tells you which scenario is binding — distribution capacity, loss limit, or salary floor — without an advisor having to toggle between spreadsheet tabs to find out.

Conservative

$120K salary

Opening$148.2K
+ K-1$77.4K
− Dist.$160K
Ending$58K
Headroom $58K

Base

$95K salary

Opening$148.2K
+ K-1$96.4K
− Dist.$220K
Ending$26K
Binding constraint

Aggressive

$75K salary

Opening$148.2K
+ K-1$112.4K
− Dist.$280K
Ending−$22K
Excess distribution

Snapshot the recommended scenario at year-end. The cascade is preserved in the file; the next year's opening basis seeds automatically.

Methodology consistency

Every advisor, the same framework.

No advisor-by-advisor methodology drift. Every reasonable-compensation report runs the same three IRS-recognized approaches; every ledger entry follows §1367 ordering. The methodology trail attaches to the report automatically, with the generating advisor and timestamp on each entry.

IRC §162 + §1366/§1367 aligned BLS OEWS-backed
Methodology trail · per engagement
12 reports this month
A

Atlas Mfg · Marcus Reyes

Generated by JW · Mar 12

Cost Income Market
B

Bridgewater · Olivia Hart

Generated by MR · Mar 11

Cost Income Market
D

Delta Health · Sam Chen

Generated by DK · Mar 09

Cost Income Market
Every report · same methodology · full trail
12 / 12 verified
Year-over-year roll-forward
Marcus Reyes · basis ledger

TY 2024

Ending basis

$134,800

TY 2025

Ending basis

$148,200

TY 2026

Opening (seeded)

$148,200

Line 15 of TY 2025 cascade seeds the TY 2026 opening basis automatically.

Year-over-year continuity

The basis ledger that lives across tax years.

Each year's ending basis seeds the next year's opening automatically. New advisors picking up a long-tenured client see the full cascade history. No re-entering ledger entries from prior returns; no spreadsheets that get lost when staff turns over.

Cascade roll-forward Survives staffing changes
New client onboarding

Bring a client in by uploading last year's 7203.

Lines 1, 3a, 3k, 6, 8a, and 11 map directly into the cascade. Form 7203 sub-total identities are validated before any ledger entry is written. Line 15 seeds the next-year opening basis. New engagements become productive on day one.

Import Form 7203
Marcus Reyes · TY 2025

marcus-reyes-7203-2025.pdf

142 KB · Parsed in 1.4s

Sub-totals validated

Parsed → ledger entries

Line 1 · Opening basis $148,200
Line 3a · Ordinary income $92,180
Line 6 · Distributions $185,000
→ Seeds 2026 opening $148,200

Firm operations

What else a multi-advisor firm gets.

Firm-shared client list

Every advisor sees every S-Corp client in one workspace. No per-engagement spinup.

Audit attribution

Each ledger entry carries created_by + timestamp. Methodology trail attached to every report.

Per-firm module gating

Workspace modules (basis, modeling, forecast) gated at the firm level. Phase the rollout.

Cap-table totals enforced

100% invariant validated at the API and the UI. Rebalancer modal for multi-shareholder edits.

Multi-advisor seats

Each advisor logs in under the firm. Shared workspace, individual sign-in.

Audit-ready PDF

24-page reasonable-comp report with full methodology trail attached to every engagement.

The deliverable

A 24-page report for the file.

Methodology, BLS OEWS data sources, role allocation, defensibility rationale, IRC §162 references. The same documentation shape for every engagement in the firm.

Download the sample
Sample SafeRatio reasonable compensation report
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For multi-advisor CPA firms

One model. Every advisor. Every client.

Reach out and we’ll show your team the connected model running against a real S-Corp client.

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Workspace pricing is being finalized with the firms using it today — we’ll show you what fits your practice.

Exhibitor at NAEA Tax Summit 2026