Who We Work With

We partner with professionals who have direct relationships with C-corporations and high-net-worth clients that carry meaningful federal income tax liability. That includes:

• CPA and accounting firms who advise corporate clients on tax planning and year-end liability management

• Wealth managers and RIAs who coordinate tax strategy for high-net-worth individuals and family clients

• Business attorneys and M&A advisors whose clients have liquidity events that generate significant tax liability

• Family offices managing complex tax situations across operating entities and investment portfolios

• Gift planning officers at donor-advised fund organizations who work with charitably inclined donors in high-income years

What We Bring to the Relationship

When you introduce a client to us, you're not handing them off to a generalist. You're bringing in a specialist with a complete diligence package — LCA, third-party verification, formal tax opinion letter, and a fully documented purchase agreement — ready to support your client and their tax counsel through every step of the transaction.

Your client gets: A thoroughly documented §45Q transferable credit, generated by a Michigan-based biological Direct Air Capture operator with a multi-year verified track record. Full compliance documentation. A formal attorney opinion letter addressing §45Q qualification, §6418 transfer mechanics, and §469 passive activity analysis. A purchase agreement with clear recapture allocation and IRS registration documentation.

You get: A resource that makes you look better to your clients — not a vendor who competes with you. We support the transaction; you maintain the relationship. Every engagement begins and ends with you.

Compensation

We believe the professionals who create introductions deserve to share in the outcome. For partners who refer qualified opportunities that result in closed transactions, we pay a referral fee from our commission — structured, documented, and paid within 30 days of a closed deal.

Compensation terms are discussed in our partner conversation and documented in a written referral agreement. We don't publish fee schedules publicly, for the same reason you don't: the right structure depends on the relationship and the type of client you serve.

A note on CPA ethics: We understand that many CPA firms operate under AICPA ethics guidelines that govern or restrict referral fee arrangements. We're familiar with those rules and can structure our relationship in a way that works for your firm — including arrangements where no fee changes hands and the value is in the service you're able to offer clients. Some of our best CPA relationships are entirely fee-free. We're flexible.

How It Works

1. Have a conversation. We'll spend 30 minutes walking through how transferable credits work, what our diligence package looks like, and whether the clients in your practice are a natural fit.

2. Sign a partner agreement. We formalize the relationship with a simple written agreement that documents the attribution window, compensation terms, and both parties' obligations.

3. Introduce us when it fits. You don't need to become a tax credit expert. You need to recognize the conversation — a C-corp client asking about year-end tax reduction, a high-income individual with a big liability year, a business owner heading into a sale. We'll take it from there.

4. Get paid. When an introduction results in a closed transaction, you receive your referral fee within 30 days of our commission clearing.

What We Ask of Partners

We work in a high-trust, compliance-sensitive market. Our partners represent us when they make an introduction, and we take that seriously.

We ask that partners use only the materials we provide when describing the credit or the opportunity to clients, that introductions include a brief warm context so clients know to expect our call, and that partners not make representations about pricing, credit availability, or tax treatment beyond what we've shared in writing.

We are not asking you to become a tax credit salesperson. We're asking you to open a door when the door is worth opening.

Start the Conversation

If you work with clients who carry meaningful federal income tax liability and you'd like to understand whether a transferable §45Q credit belongs in their planning toolkit, let's talk.

The conversation is confidential, there's no obligation, and we'll give you an honest assessment of whether this fits your client base — including the cases where it doesn't.

Referral fee arrangements with CPA and other licensed professionals are subject to applicable professional ethics rules and state regulations. Partners are responsible for confirming that any compensation arrangement complies with their applicable licensing and ethics obligations. Redirect Tax Partners does not provide legal or ethics compliance advice.