Tax Prep — Filing-Position Consequence Cascade

Industry front door for second-order-thinking. Adds domain triggers, example, packs only. Parent Process unchanged. Not legal or tax advice.

Activate when: a position/election has effects beyond this year — S-corp election, depreciation/§179/bonus, accounting-method change, filing status, Roth conversion, entity choice; client asks "should I elect X?" Do NOT activate when: the item is contained to the current return with no carry effect.

Why this variant

The parent second-order-thinking traces "and then what?" across time and parties. Tax elections are pure second-order: the first-order tax cut this year can reverse into a larger liability, recapture, or lock-in later.

Domain inputs → parent's Process

For each election, trace orders of effect:

• 1st: this year's tax.
• 2nd: next-year basis, carryforwards, recapture, estimated-payment change.
• 3rd: multi-year lock-in (method changes, S-corp 5-yr re-election bar), state conformity, exit/sale treatment.
• Parties: client, spouse, entity, future buyer.