HOW TIERS WORKS

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A Deterministic Calculation Engine 

TIERS is anchored by a hardened, reality-tested calculation engine backed by our team’s 25 years of experience: 

  • Complete: Federal, state, and international coverage

    • Transparent, traceable, provable allocations and tiering for the most complex entity structures

    • State allocation and apportionment

    • State-source income calculations with state modifications and jurisdictional nuances 

    • Nonresident composites and withholding, assignments of tiered payments and credits

    • K-1 and K-3 reporting 

    • All required footnotes 

  • Fast: Parallelized computation and in-memory processing deliver almost instantaneous results for partnership structures having thousands of entities and millions of allocations.

  • Deterministic: Meticulously crafted tax logic guarantees that the same inputs yield the same outputs, every time. 

  • Internally Consistent: The entire organization structure is computed “atomically” in a single pass, across all entities and reporting jurisdictions. 

  • Transparent: Every run produces a complete, self-contained data package that includes all inputs, outputs, and data dictionaries, stored in compressed open formats - ready for AI analysis, human review, and downstream processing.

AN AI OPERATOR

Second Wind facilitates end-to-end digital operations: 

  • An advanced digital entity
    Second Wind combines a Mind that reasons, a Runtime that acts, and a Memory that preserves.

  • Understands goals
    Reads your desired outcomes and constraints, helps you improve upon them, and collaboratively undertakes projects to deliver them. 

  • Explains
    Patiently answers questions with structure, referencing Code, Regulations, statutes, partnership agreements, internal system specifications, and underlying source code; the system is self-aware.

  • Operates across all data 
    Retrieves, updates, and analyzes data using governed processes that maintain system integrity and capture incremental, reversible updates.

  • Designs, builds, and shares new capabilities
    Workflows we have already built with Second Wind include:

    • K-1 package and PBC ingestion, integrating with existing systems and pipelines

    • Book-to-tax analysis and tax adjustment automation

    • Allocation and tiering diagnostics

    • K-1/K-3/footnote analysis and reconciliation

    • 1065 e-file XML analysis and comparison

  • Proposes fixes and workarounds
    When issues arise, Second Wind proposes fixes, with verifiable tests, that can be accepted with confidence.
    Crucially, when Second Wind does not know an answer or reaches a dead end, it raises its hand to ask for help.

Output & Review 

TIERS is designed both for human reviewers and for direct integration with downstream systems and processes: 

  • Complete investor packages:

    • Federal K-1s, footnotes, state K-1s, and K-3s generated from a single canonical source of truth.

    • All documents in print, whitepaper, and AI-native “smart document” formats. 

  • Data formats:

    • Compressed CSV, JSON, and Excel for traditional human and machine consumption 

    • Dynamic AI-optimized exchange formats when needed  

    • Simple, open data structures, designed for adaptation to upstream and downstream processes.

    • Second Wind can autonomously adapt to client data formats and system specifications.

  • Integrated review tools:

    • Project history with change tracking of every input data point

    • Instantaneous copy or restore to any prior point in time 

    • Org charts and tiering diagrams 

    • Dashboards, self-service pivot tables, and detailed tabular views 

    • Emergent, operator-led analysis from anywhere in the system

Deployment & Integration 

TIERS is built to fit into your existing environment rather than replace it overnight: 

  • Azure single-tenant : Deployed into Azure single-tenant environments; client-managed subscriptions preferred for maximum data privacy and control. 

  • Open data paths: Simple, direct data export and ETL; no proprietary database or platform lock-in. 

  • Coexistence with legacy systems: Can run alongside legacy tax software (Thomson Reuters, Wolters Kluwer) during phased migrations or dual run periods. 

  • Full API access: Simple, well-defined APIs for integration with upstream systems (GL, data warehouses, document management) and downstream reporting, analytics, or client portals. 

REQUEST A TIERS DEMO

Schedule a brief discovery call and plan a tailored TIERS demo for your firm.

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