TIERS AI
Transform your approach to partnership tax reporting with deterministic calculation logic and AI-led digital operations.
DELIVERING AI-AUGMENTED partnership tax compliance and Transaction analysis.
For 25 years, we’ve built partnership tax systems at scale.
Our work powers two of the world’s largest CPA firms, contributing over $2 billion in recurring fees with trillions in AUM.
TIERS is an all-new, AI-native platform for end-to-end partnership tax reporting in complex tiered structures.
TIERS combines:
A hardened, deterministic calculation engine that produces the same answer from the same inputs, every time, at any scale, and
Second Wind, a rigorously grounded AI operator that is fully aware of the calculation engine’s purpose, specifications, data model, and source code.
Second Wind understands goals, composes workflows, builds capabilities, and explains every result.
Every edit is tracked. Every calculation is reproducible. Every output is examination-ready.
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.
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 consequencesDeep 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.
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 and service over $2 billion in recurring annual fees.
We have delivered and supported platforms for global practices that run thousands of engagements and serve marquee asset managers.
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.
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.
USE CASES
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.
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.
TAKE A TOUR
Learn more about the AI operator and engine that power our solutions.