Green: Max HSA/FSA, Retirement deferral sequencing

Yellow: Backdoor Roth (pro-rata rules)

Red: Abusive charitable transactions

Green: Solo 401(k) + 199A planning

Yellow: S-corp reasonable comp

Red: Sham management companies

Green: Cost segregation + 179D/45L

Yellow: RE professional status substantiation

Red: Inflated basis / nonqualifying assets

Green: R&D credit payroll offset

Yellow: QSBS documentation

Red: Related-party IP round-trips