PlatformTIERS
TIERS AI Delivering AI-augmented partnership tax compliance and transaction analysis.
Transform your approach to partnership tax reporting with deterministic calculation logic and AI-led digital operations.
01 · Intro
About
For 25 years, we’ve built partnership tax systems at scale.
Our recent work powers two of the world’s largest CPA firms, contributing over $2 billion in recurring fees with $7+ trillion in AUM.
TIERS is an all-new, AI-native platform for end-to-end partnership tax reporting in complex tiered structures.
At its core, TIERS unifies two powerful engines:
- A hardened, deterministic calculation engine
- Produces the exact same answer every time from the same inputs, at any scale.
- Second Wind
- A rigorously grounded AI operator that understands your goals, composes workflows on demand, and explains every result in plain English.
Every edit is tracked. Every calculation is reproducible. Every output is examination-ready.
When you ask “Why?”, you get a precise answer backed by the Internal Revenue Code, regulations, specifications, and system source code.
02 · Challenges
Partnership Taxation Challenges
- Complexity is accelerating
- Modern tiered partnership structures, with federal, state, and international reporting obligations, have outgrown fragmented legacy systems and labor-intensive processes. Adjustments, workarounds, and manual reconciliations become more expensive every year.
- Economics have shifted
- AI-native platforms can now reliably carry work that historically required large teams and brittle processes. Advantage will accrue to firms that adopt AI and create hybrid processes around it. Cost structures are already diverging between early movers and those who wait.
- Market position compounds
- Firms that deliver faster turnaround and cleaner results at lower cost win work competitors can’t handle. Once established, those advantages are difficult to reverse.
TIERS is built specifically for this environment.
03 · AI Operator
What Makes TIERS Different
Historical partnership tax systems required a combination of encoded tax technical expertise, rigidly preprogrammed workflows, and expert users.
The more capable your system, the more obligatory complexity your team had to absorb.
TIERS changes this equation.
It is designed so that Second Wind, an AI operator with complete system-awareness down to the source code level, absorbs complexity with you.
You ask for an outcome, Second Wind delivers.
For example, users can ask for:
- Proof that late-hour updates affect only the expected K-1, K-3, and 1065 line items, with no unintended consequences
- Deep analysis of emergent patterns in tiering and allocation across the entity structure
- Other, comparative year-over-year and run-to-run analysis
- Hot issue identification in entities’ numerous K-1 pickups and PBC inputs
- Deep K-1 / K-3 document analysis and reconciliation
- Modeling of hypothetical transactions and other “what-if” scenarios
- New ETL processes specially adapted to clients’ systems
Second Wind:
- Understands objectives as written in plain language
- Asks questions to surface any implied requirements or constraints
- Creates specifications and success criteria
- Matches specification to system capabilities
- Creates new capabilities where necessary
- Implements deterministic, verifiable, and repeatable workflows to achieve the objectives
- Iterates its design until all tests are passed
- Runs the novel workflows, step-by-step, explaining what it did, and why
Users collaborate directly with a self-aware system that knows its own specifications, source code, runtime environment, inputs, and outputs.
04 · Advantage
The TIERS Advantage
- Built by an engineering team with 25 years of experience
- Solving partnership tax problems at the largest scale. Our systems power partnership tax compliance at leading firms. We have delivered and supported platforms for global practices that run thousands of engagements and serve marquee asset managers.
- Deterministic computation, advanced AI
- The TIERS platform employs advanced AI processes coupled with reality-tested, deterministic computation. Second Wind maintains complete knowledge of TIERS’ own specifications, source code, inputs, outputs, and runtime environment.
- Built for what breaks legacy systems
- TIERS and Second Wind handle the structures and complexity that break legacy systems, delivering results under deadline pressure and eliminating the risky manual labor that eats margins.
05 · Use Cases
Business Applications
Large tiered structures
Engagements with 100+, 1,000+, and 10,000+ entities, where legacy systems and labor-heavy processes have failed or become uneconomic.
Complex allocation methods
Structures with complex allocation requirements that depend on variables such as points of origin and tiering paths.
Multi-state compliance
Individual entities and structures with complex state allocation and apportionment, SSI calculations, and nonresident filings, where manual re-work introduces review delays and federal reporting error risks.
High-stakes transparency
Engagements requiring full change tracking and explainable calculations to support internal review, external examination, and client inquiries.
06 · Scale
The Numbers
$2B+
in recurring annual fees depend on the systems we delivered
25 years of partnership tax experience and platform delivery
TIERS is how we apply that experience to the AI era: an AI-native operator on top of a hardened, deterministic core. Purpose-built for today’s challenges in partnership tax.
07 · Perspective
I worked with Crimson Tree on TRACK — the parallelized, in-memory partnership allocation platform that redefined performance, accuracy, and review. It drove $83M in net new recurring revenue in Year 1 and established market leadership in asset management tax technology.
With TIERS and an embedded AI operator, Crimson Tree is leading the next leap — applying that same visionary rigor to AI-native partnership tax while preserving the auditability and trust this industry demands.
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