Nate Morse

A few results I've delivered to my clients:

1. Added $100K+ to their revenue
2. Initiated 100+ qualified convos/month
3. Added $40k revenue in the 30 days
4. Added $25k revenue in 90 days
5. Delivered 600+ qualified conversations over 6 months

I have also helped others craft and test new offers, market research, discover new markets, and create GTM (Go To Market) Strategies that drive bottom line results.

Everyone knows LinkedIn is the best way to grow your business right now.

But it has it its challenges...

My services make this easier.

Click my featured link to learn more.

Linkedin Strategy Consultant

As a LinkedIn Strategy Consultant, I specialize in helping organizations maximize their visibility and presence on the platform. My strategies involve creating an engaging profile, setting up campaigns to reach target audiences, and promoting brand awareness through effective content creation. Additionally, I provide guidance on how to use analytics to measure success. My expertise also enables me to identify trends in the industry that could benefit from specific strategies or changes in approach. 



With my help, businesses can get the most out of their time on LinkedIn and use it to effectively reach their target market while also building brand awareness. I strive to provide effective solutions that will drive results by increasing website traffic, boosting leads, and generating more sales.

You know what happens when your strategy finally starts working?

You don’t just make more money.

You get lighter.
Clearer.
Calmer.

Because there’s a different kind of happiness that shows up when your business stops feeling like a guessing game and starts feeling like progress.

Momentum creates confidence.

Confidence creates clarity.

Clarity creates happiness.

Want to see how we build systems that create that kind of momentum? Click the link in my featured section.

Close 23% More Sales with Scientific B2B Growth | Make every conversation profitable with conversion-tested messaging | Click my featured link for a Free Data-Backed Strategy Session ↓

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Most CPAs are great at taxes and terrible at everything else. Taxes are still my focus, but I advise people on what is best for the business overall - not just from a tax perspective. My firm deals with businesses of all kinds, but we especially focus on online and other highly scalable businesses.

My career started in one of the strangest of all places: the railroad (although I wasn’t driving the trains). I worked as a business analyst for one of their marketing departments.

And like most entrepreneurs trapped in a corporate setting, I hated it. Every single minute of every single day.

I hated it so much that I applied to jobs in about 100 different COUNTRIES – thinking that I didn’t just need to leave the job or state – no, I needed to leave this part of the globe entirely.

But thankfully before booking a flight, I realized the corporate setting was the issue. So I started my own CPA firm – focused on advising small businesses on how to grow and become more profitable.

And it was AMAZING. I’d never been so happy in my life. Helping entrepreneurs was (and still is) one of the most fulfilling things I’d ever done. Every day was varied, every situation was different, and I felt like I was making a difference in these business owners’ lives.

But after a few years, something started to bother me. Something it took a few years to fully identify:

While the situations were constantly changing, oftentimes the outcomes weren’t.

In the first few years, most of these businesses would have great growth and success. But due to bandwidth issues, the limitations in the business’s industry, the owners being satisfied with being “self-employed” (read: having a job without a direct boss) rather than truly building out a self-sustaining business – many of these companies failed to ascend past a certain point of success. They plateaued. And for some mix of the reasons above, they were never able to break beyond that initial level of success.

So as a firm we changed our focus. Now we specialize working with those who have scalable businesses. For those we don’t know how to scale, we help lay out the path. And for those who do, we help them navigate that growth.

Now I get to spend every day doing what I love to do: working with super successful entrepreneurs to grow their businesses, save on their taxes, become more profitable, and make more money.

Micah Fraim

If you've ever wondered how the IRS decides if your salary is "reasonable," you're not alone.

Here's the truth: They don’t have a magic formula.

Instead, they look at a mix of things:

- Comparable salaries for similar roles
- Your specific responsibilities and role
- How much time you actually spend working in the business
- The business’s profitability

And when something seems out of whack? That’s when they check your records...or audit.

They typically use 3 methods:

1. Market Approach 
2. Income Approach 
3. Cost Approach

The one thing that will save your skin? Documentation.

If you haven't written down exactly how you picked your number, you’re playing a risky game.

Because when the IRS questions it, your defense is your records.

So, ask yourself: Do you have a clear paper trail justifying your salary?

If not, now’s the time to build one.

Because in this game, being prepared beats luck every time.

Got questions on how to document your reasoning? Let’s talk.

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Certified Exit Planning Advisor

Certified Valuation Analyst (CVA)

Certified Public Accountant (CPA)

Norfolk Southern Diversity Council

CPA for online and growth-driven businesses | Tax strategist | Bestselling author featured in Nasdaq, Forbes, and Money

I’m happy to share that I’ve obtained a new certification: Certified Fraud Examiner (CFE) from Association of Certified Fraud Examiners (ACFE)!

Micah Fraim, CPA

Ever wonder why C-Corps often get overlooked when it comes to tax strategies?

Here's the truth: they miss out on the 20% Qualified Business Income (QBI) deduction that pass-through entities like S-Corps enjoy.

That’s a huge deal.

Without QBI, your taxable income jumps.

And I’ve seen six-figure swings in client outcomes just because of this one rule.

It’s not just about saving a few bucks.

It's about understanding how the game is played.

With the extension of the 2025 OBBBA making QBI permanent, the gap between pass-throughs and C-Corps stays wide.

Ignore it at your peril.

The “21% rate” narrative? It collapses when you realize C-Corps are missing out on one of the biggest tax breaks available.

If your business isn’t considering QBI, you’re leaving money on the table.

What’s your take?

Are you maximizing your structure, or just accepting the status quo?

Don’t let the tax code surprise you at year-end—know the rules and use them.

End of story.

The $80K salary that cost my client $12K in taxes sounds crazy, right?

The business had zero profit.
They paid themselves $80,000 just to be safe - driving the business into an $80,000 loss.

But here’s what actually happened:

They handed over $12,000 in payroll taxes,
missed out on business deductions,
and drained their cash flow for no real reason.

It’s like trying to save money by overspending.

Ask yourself:
Can the business truly afford this salary?
What’s the real split – profit or just labor?
And most importantly: is this helping or hurting your tax strategy?

Over-caution can be the most expensive mistake you make.

Sometimes, doing less is doing more.

So, before you hit "payroll," pause and double-check.

Because the cost of being overly cautious might just be more than you bargained for.

What’s your move?

The IRS’s real goal isn’t to punish S-Corp owners.

It’s to collect Social Security and Medicare taxes on your labor.

Yep, that’s what they’re after.

So when you:

- Take big distributions 
- Pay yourself a tiny salary 

They see a gap.

But guess what?

They don’t want you paying more than you need to.

Here’s the secret: 
Use one of these 3 approved methods:

- Market comps 
- Cost of time and tasks 
- Reasonable return on capital (income approach) 

Reasonable doesn't mean perfect. 
It means defendable.

If you want to stay out of their crosshairs, pick your method wisely and stick with it.

Because the IRS isn’t looking for perfection. 
They want a story they can defend.

What’s your take? Will you adjust your approach or keep rolling the dice? 
Let’s talk. 
End of the day, it’s about making smart, defendable choices.

The IRS tried to call loan repayments “wages.” The court said, “Not so fast.” 

This case, Goldsmith v. Commissioner, shows that not all payments are wages, no matter how much the IRS pushes. 

Goldsmith, an attorney, ran his S-Corp into the ground, borrowing money and mixing personal and business funds. His records were a total mess. Things were so bad that they actually landed him in PRISON. After prison, the IRS audited him and tried to reclassify all repayments as wages. 

But the court stepped in and said: 

- The firm made no money during those years. Some payments weren’t wages at all; they were returns of capital. 
- Goldsmith loaned money to his business.
- There was no reasonable expectation of wages, given the circumstances. 

This case highlights an important point for business owners and CPAs alike: 

Not every payment that looks like income is actually wages. 
Context and documentation matter. 

Even in chaotic situations, the courts can see through the noise. 

The lesson is to keep clear records, understand the nature of your payments, and not assume the IRS’s classification will hold. 

What’s your take on how to handle tricky payment situations? Drop your thoughts – let’s discuss.

Many entrepreneurs don’t realize how easily the IRS can get their payments wrong.

In Davis v. United States, they tried to claim over $39,000 in payments as wages. The court said no, not happening.

Why? Because the IRS got it wrong, big time.

Here's the scoop:

• Mr. Adams was listed as company president but worked elsewhere and provided no services. The court said the IRS calling him an employee was “arbitrary and capricious.”
• Ms. Davis only worked 12 hours a month. Most of her payments weren’t for services, just some extra cash.
• Both Adams and Davis had loaned money to the company. The repayments? Just loan repayments. Not wages.

Final tax due? $647.

Moral of the story: just because someone gets paid by an S-corp doesn’t mean it’s wages.

Loan repayments aren’t wages. And the IRS? They can and do get it wrong.

If you’re dealing with repayments, low-involvement owners, or role confusion – get your facts straight. Document everything.

That paper trail? It can save you tens of thousands.

Don’t rely on assumptions. Keep it clear. Keep it documented.

Are you confident your income payments are legit? Or are you just hoping the IRS doesn’t notice?

Think about it. Then double-check your paperwork.

Your wallet will thank you.

What if your business shows $800k in profit, but you barely lift a finger?

You might think a big salary is required. Not always.

In capital-light businesses, like personal brands, IP-heavy firms, or online courses, the usual salary-setting tools might not fit perfectly.

While the IRS favors the Market Approach, which compares what others in your role earn, there’s room to argue for the Income Approach.

Especially when your profit mostly comes from assets, even intangible ones, rather than personal labor.

For example, say your brand is worth $2 million.

A 15% return on that is $300k.

That return could be attributed to the brand’s value, not necessarily your daily effort.

This idea isn't necessarily conventional.

It’s not a free pass, and it needs thorough documentation.

But it can be defensible if you:

- Clearly break down your time and involvement
- Define what drives your business value (assets vs. labor)
- Justify your valuation with comps or market data

This isn’t about avoiding taxes. It’s about accurately representing where your real value lies.

Would you consider this route? Or stick with the safer, Market-based comps?

Would love to hear your take.

Most entrepreneurs chase the dream of making a million dollars.
But here's the reality check:

The median U.S. household income in 2023 was around $80,610.

If you're earning that, a C-Corp isn’t even on the table for tax efficiency.

Even at $200K, an S-Corp often beats it.

Yet, most “tax optimization” advice assumes you’re already a millionaire.

That’s like trying to fit a square peg in a round hole.

Your structure should match your current income, not some wishful future scale.

Otherwise, you’re pre-paying for a tax strategy that may never come to pass.

Focus on what makes sense today, not what might someday be.

Because if you're not profitable enough now, no fancy structure will save you.

The goal should be simplicity, not complexity.

And remember, a smart tax plan starts with realistic numbers – not dreams.

Are you structuring your business around your actual income?

Or just chasing a shiny object?

Think about it.

Most states now let your S-Corp pay state income tax at the entity level – a fully deductible expense federally.

Your C-Corp? Not so much.

Here’s a quick example:

Say your Virginia profit hits $200k.
You owe about $12k in state income tax.

If you’re an S-Corp doing the PTET election?
That $12k is fully deductible on your federal return.

As a C-Corp?
You'll get a deduction, but then you'll pay the tax AGAIN when you distribute the profits.

That single move can cancel out the entire benefit of a lower corporate rate.

It’s not just about rates now.
It’s about access to deductions that actually matter.

Entity choice isn’t just about taxes – it’s about what you can write off.

Thinking of growing or scaling?
Make sure you understand the PTET advantage before your next tax plan.

What’s your take?
Would you switch to an S-Corp just for this?

Ever wonder what could turn your S-Corp into a tax nightmare?
These 3 court cases are a stark reminder: paying yourself something isn’t enough.

Case 1: Joseph M. Grey, CPA
He paid himself $0 in salary, took all distributions.
The IRS reclassified 100% of those distributions as wages.
Ouch.

Case 2: David E. Watson, P.C.
Took over $200k in distributions but paid himself only $24k in salary.
The IRS adjusted his salary to $91k and reclassified the difference.
He paid payroll taxes and penalties — big hits.

Case 3: Sean McAlary Ltd, Inc.
Paid himself nothing, but the IRS proposed $100k in wages.
The court settled at about $83k.
He still kept over $140k in profit, free from payroll taxes.

Here’s what I learned:

- Paying nothing isn't a strategy.
- Courts look at the logic and documentation.
- Weak salary policies open you up to audits, reclassification, and penalties.

If you want to avoid this, ask yourself: does your salary make sense?
Because if it doesn’t, the IRS will make it for you.

Ready to make sure your salary strategy passes the test?
Let’s chat.

Think the 21% corporate rate is the real story? Think again.

A single taxpayer earning $200k pays around 19% federal tax.
Married? About 14%.

That’s lower than the 21% C-Corp rate even before you count double taxation once you pay out dividends.

And C-Corps don’t get QBI or PTET deductions.

Stack all that up, and the so-called “corporate savings” start looking more like a premium you pay for complexity.

When you see someone compare 21% vs 37%, ask: Is that effective rate or marginal?

Because understanding the real numbers, the actual tax rate you pay – well, that’s where the game changes.

Don’t fall for the headline rate trap. Know your effective rate. It’s the true measure of how much you’re actually giving Uncle Sam.

Are you really getting a sweet deal, or just paying more than you think?

Time to look behind the curtain.

What’s your take on effective versus headline rates?

Let me know below.

Ever wonder why everyone treats the 21% corporate tax rate like it's a gift from heaven? 

Because it is – compared to history. 

Back in the 1960s, it was over 50%. Before 2018, it was 35%. 

Right now, it’s the lowest it’s been in decades – and it’s probably temporary. 

If Congress even nudges it up a few percentage points, most small business strategies relying on that low rate could fall apart overnight. 

Same goes for qualified dividends – that 20% cap (plus 3.8% NIIT) isn’t guaranteed forever. 

Betting your entire entity structure on this “low rate” is like playing the lottery with your tax plan. 

It’s unpredictable. 

It’s unstable. 

And it may not last forever. 

Design your business and tax strategies to withstand future changes – focus on stability, not headline-grabbing rates. 

Because when the policy shifts, only those who plan ahead will come out ahead. 

Are you building for the long haul, or just chasing the current trend? 

Your move.

Thinking about your S-Corp salary? Don't guess.
Here's a simple 3-step check before setting that number.

First:
What would I pay someone else to do this job?
Be honest. Does your current salary make sense compared to market rates?

Second:
How much profit did the business make?
If you're not profitable, paying yourself a hefty salary might not make sense. Keep it realistic.

Third:
Am I tracking my time and role clearly?
Are you working full-time, part-time, or just occasionally? Make sure your salary reflects your actual effort.

Extra tip:
Use real market comps. Keep documentation of how you arrived at your number.

Remember, the IRS isn’t interested in guesses.
They want logic, proof, and consistency.

Set your salary thoughtfully, and save yourself headaches later.

What’s your go-to method for determining your salary?

Think the 21% corporate rate is your ticket to saving big money? Think again. 

The online gurus will tell you “C-Corp vs S-Corp – why pick the 21%?” 

Because that comparison is misleading. 

Here’s the truth: 

The top-tier 37% rate applies only to the highest income sliver. 
Most business owners making around $200k actually pay a blended tax rate closer to 19% if single, and about 14% if married filing jointly. 

In real-world terms, that supposed “16-point difference” evaporates once you crunch the numbers. 

And don’t forget about credits, deductions, and QBI – they only tighten the gap. 

The 21% corporate rate? It looks great on a slide. Doesn’t mean it saves you money on your tax return. 

If you’re relying on that simplicity, you’re missing the bigger picture. 

Tax strategies aren’t about quick wins. They’re about understanding the real game — and playing it smart. 

Stop falling for the “big number.” Focus on the actual effective rate, credits, and your unique situation. 

Because at the end of the day, it’s not about the headline rate — it’s about how much you keep. 

What’s your take? Are you still chasing that 21%? 

Let’s talk about it.

Think the 21% federal tax on your C-Corp profits is the full story? Think again. 

Because if you’re not careful, that’s just the beginning. 

Once profits are ready to be paid out, the government hits you again – sometimes with an extra 15–20%. 

And if your income exceeds $125k / $250k, don’t forget the 3.8% Net Investment Income Tax. 

Add in state taxes that often hit twice, and suddenly that “flat” 21% turns into a double whammy. 

Here’s the kicker: 

Even if you delay dividends, you can’t dodge taxes forever. 

AET and PHC rules are designed to ensure you’ll face taxes eventually – and it’s not always in the way you expect. 

The “21% rate”? It’s only half the story. 

The other half? It’s taxed again somewhere down the line. 

Stay sharp. Plan smart. Because ignoring double taxation is like ignoring a silent killer in your financial strategy. 

What’s your take? Have you seen this bite someone before? 

Let’s talk about how to make sure taxes don’t sneak up on you.

Most entrepreneurs hear "C-Corp" and just assume it's a bad deal. 
And most of the time, they’re right. 

But there’s a rare situation where the C-Corp math actually makes sense – and it can save real dollars. 

Think about it: 

You need three things to make it work: 

1. Big income – usually AT LEAST $500k a year 
2. The ability to leave profits untouched for years 
3. No state income tax, if possible 

Meet all three, and you’ve got a powerful tool: a tax deferral vessel. 

It’s not tax avoidance – it’s buying time. 
And that time? It can compound, turning into six-figure differences down the line. 

But here’s the catch: 

For 99% of owners, this strategy isn’t worth the cost. 
It’s complex, restrictive, and often not worth the hassle. 

Most entrepreneurs should focus on smarter growth, not tax gimmicks. 

Still, if you’re planning for the long haul and hit those markers, it might just be worth a second look. 

What’s your take? Is deferral worth the headache? 

Would love to hear your thoughts.

Everyone loves to hate double taxation.

But here’s the kicker – sometimes, it still wins.

Take a profit of $1 million.

The C-Corp pays about $210K in taxes.

The S-Corp with a single owner? Around $302K.

Looks like the C-Corp is the clear winner, right?

Hold up. Now add $197K of dividend tax.

Total for the C-Corp jumps to $407K.

The S-Corp? Still at $302K.

Yup, the S-Corp keeps its lead.

But here’s the real question:

When does that deferred tax start to matter?

Only if you can ride out a decade or more without taking distributions.

Most owners? Cash-flow needs blow past that timeline faster than a rocket.

In real life, the math’s almost irrelevant when you need cash today.

Long story short:

Tax savings are great – if you can delay withdrawals for a long long time.

Otherwise, the immediate cash flow often wins every time.

What’s your take? Are you timing your distributions or just paying the tax now?

Let’s chat.

Ever wonder why big companies often split their income streams across different tax structures?

Here's where the math gets real – and why this only works at a certain scale.

Imagine a $1M S-Corp. Its total federal tax, including payroll, is roughly $302k (assuming a single filer owner).

Now, a $1M C-Corp might seem cheaper – only $210k in corporate taxes.

But then you add dividends: around $197k in taxes.

Suddenly, the total hits $407k.

That’s why a standalone C-Corp usually loses in the long run.

So, companies often split income:

- $500k in an S-Corp
- $500k in a C-Corp

If they distribute the C-Corp’s earnings, total tax paid is about $321k – slightly worse than keeping everything in an S-Corp.

But if they reinvest those profits back into the C-Corp? 
Total drops to around $244k – a $58k deferral.

Invest that deferral at 8% for 15 years, and you could grow it to about $185k before taxes.

Sounds good, right? 
But it only works if you have a documented reinvestment plan.

Without a clear purpose, you run the risk of hefty penalties like the Accumulated Earnings Tax or Personal Holding Company penalties—erasing all those supposed benefits.

Moral of the story? 
If you’re playing the split income game, have a plan—and stick to it.

Otherwise, it’s just a tax trap waiting to snap shut.

What’s your take? 
Would you risk it or keep it simple?

Ever thought deferring your C-Corp payouts was a foolproof way to keep more cash in the business? 
Think again. 

The IRS has a sneaky trap called the Accumulated Earnings Tax (AET), and if you’re not careful, it can wipe out your entire tax deferral plan. 

Here’s the truth: 
Holding too much cash without a solid plan triggers that 20% tax. 

The safe zone? 
$250k of retained earnings. ($150k for service firms). 

Anything beyond that? 
You better have a documented, credible reason for keeping those funds. 

Examples include: 
- Equipment purchases 
- Expansion projects 
- R&D investments 
- Hiring new talent 

Saying “I might need it later” won’t cut it. 

The IRS wants proof that your retained earnings are earmarked for genuine growth, not just hoarding cash. 

If you can’t provide that evidence, the AET will eat into your deferral advantage – fast. 

My advice? 
Every high-income, hybrid setup should draft and maintain a clear, written reinvestment memo each year. 

It’s your shield against the IRS’s sneaky trap. 

Have you drafted your reinvestment plan yet? 
Or are you risking a costly audit? 

Time to get serious about your cash strategy. 
Let’s talk if you need help drafting a credible plan.

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The Battle

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Micah Fraim

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