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Tax Prep — Filing-Position Consequence Cascade
The parent second-order-thinking traces "and then what?" across time and parties. Tax elections are pure second-order: the first-order tax cut this year can reverse into a larger liability, recapture, or lock-in later.
Run Tax Prep — Filing-Position Consequence Cascade on a real problem
Bring something you're actually deciding — free, in the browser.
How it works
For each election, trace orders of effect: - 1st: this year's tax. - 2nd: next-year basis, carryforwards, recapture, estimated-payment change. - 3rd: multi-year lock-in (method changes, S-corp 5-yr re-election bar), state conformity, exit/sale treatment. - Parties: client, spouse, entity, future buyer.
When to use it
- a position/election has effects beyond this year — S-corp election, depreciation/§179/bonus, accounting-method change, filing status, Roth conversion, entity choice
- client asks 'should I elect X?'
When not to use it
the item is contained to the current return with no carry effect.
Worked example
Tax Prep — Filing-Position Consequence Cascade
The parent second-order-thinking traces "and then what?" across time and parties. Tax elections are pure second-order: the first-order tax cut this year can reverse into a larger liability, recapture, or lock-in later.
Install this skill (free, MIT)
npx skills add deciqAI/knowledge-skillsUseful? Star the repo — stars help other builders find it.
Related mental models
The parent checklist turns fuzzy "did we cover everything" into a verifiable gate.
The parent premortem runs the clock forward to a failure and works backward.
The parent theory-of-constraints finds the one step that caps total output and subordinates everything to it.
The parent decision-tree maps sequential choices with payoffs and probabilities.