SMAART Company
Aviation ownership restructuring
Proposal of Services · June 2026

The restructuring is step one.
We handle everything after.

A complete plan for the ownership restructuring of TNG Airways, LLC — matched to the structure you've already chosen — and the financial backbone to run the new entities once the paperwork is filed.

Prepared for the ownership group of TNG Airways, LLC · World Parts Interaction, LLC
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Where most engagements end — and ours begins

A clean transfer is the start, not the finish line

Filing the new entities moves ownership on paper. The day after, three companies need books, payroll, tax filings, and a way to grow. That work doesn't stop — and it shouldn't be spread across four disconnected vendors.

Two new entities, day one

The moment the holding companies form, each needs its own books, EIN compliance, and clean financial records from the first transaction.

People still get paid

Payroll, contractor payments, and W-2/1099 filings continue through the transition — and now span a more complex ownership map.

Multiple filings ahead

The new structure creates filings that didn't exist before. Planned for early, they're an advantage; handled late, they're a scramble.

You don't need a one-time filing. You need a firm that runs the new structure with you.

The structure we agree on

The right route — confirmed

We reviewed your options together and reached the same conclusion: this structure is the correct path for TNG Airways. Ownership transfers from Brian Vera into two newly formed South Carolina entities.

Holding Entity A — South Carolina LLC, owned 100% by World Parts Interaction, LLC. Holds 25% of TNG Airways.

Holding Entity B — South Carolina LLC. Holds 75% of TNG Airways.

Brian Vera
Current sole owner — 100%

transfers 100% of membership interests

TNG Airways, LLC
Operating company
Holding Entity B
South Carolina LLC
75%
Holding Entity A
100% World Parts Interaction, LLC
25%
Scope of the restructuring engagement

Every document, prepared and filed

The complete corporate-structure package — identical in scope to what you've been quoted, delivered by a firm that stays with you afterward.

Form Holding A

SC Articles of Organization, EIN, single-member operating agreement, organizational resolutions & ownership records.

Form Holding B

SC Articles of Organization, EIN, single-member operating agreement, organizational resolutions & ownership records.

Restructure TNG

Revised operating agreement reflecting new ownership, ownership schedules, member resolutions & implementation consultation.

Interest assignment

Membership Interest Assignment documenting transfer of 100% from Brian Vera — 25% to A, 75% to B.

Administrative guidance — IRS and SC Department of Revenue responsible-party updates, where applicable.

Restructuring investment

Same deliverables. Same price. A different firm behind them.

Fixed Fee — Corporate Structure Setup
$4,500
$2,250 due upon engagement · $2,250 due upon delivery of final documents
All formation & transfer documentsFixed, transparent fee

Government filing fees are not included and are billed separately or paid directly by the client.

We match the quote on the table exactly — then keep going where a one-time filing stops.

The real decision

One firm, or four vendors?

The usual path
A CPA files the paperwork, then exits
A bookkeeper, hired separately
A payroll service, hired separately
A tax preparer who's never seen the books
A marketing agency, disconnected
With SMAART
The same restructuring, same price
Bookkeeping on the entities we built
Payroll run from the same ledger
Tax prep by the team that keeps the books
Web & growth, ready when you are

One ledger, one team, one number to call

When the firm that structured the entities also keeps the books, runs payroll, and files the returns, nothing falls between the cracks — and nothing gets explained twice.

Built for what comes next

As TNG Airways grows, the same partner scales the accounting package, adds entities, and plans the tax position — without a new vendor search each time.

Accounting & bookkeeping

Clean books, from transaction one

Every new entity needs accurate records the day it opens an account. Our base package keeps all three companies reconciled, reported, and ready — with a free QuickBooks Online subscription included.

  • Categorization of income & expenses (cash-basis accounting)

  • Reconciliation of corporate operating accounts

  • Monthly financial statement delivery

  • Access to your accounting portal

  • Free QuickBooks Online subscription (up to Simple Start tier)

Base fee — per entity
$550/month

Adjusted by the number of accounts connected and transaction volume per account. More involved and complex accounting packages are available as you grow.

QuickBooks Online subscription included free
Payroll processing

Everyone paid, every filing automatic

Payroll and the tax filings around it run on autopilot — accurately, on time, across federal and state. No missed deposits, no penalty surprises.

Automated tax filings

State and federal payroll tax returns filed for you, on schedule.

Automated payments

Payroll tax deposits made automatically — state and federal.

Direct deposit

Employees and contractors paid directly, no paper checks.

W-2 & 1099 filings

Included for anyone paid through the system.

Pay period
$150/per pay period

Up to 5 employees. Scales cleanly as the team grows.

Filings & payments handled end to end
Income tax preparation & planning

The structure creates filings. We plan for them.

Two holding companies and an operating company mean returns that didn't exist before. The team that keeps your books prepares the returns — and plans the position before year-end, not after.

All entity types

LLCs, S-corps, C-corps, partnerships — the full new structure, filed correctly.

All states

South Carolina and any other state the entities or owners touch.

Proactive planning

Tax planning for the businesses and the individuals behind them.

Trust & estate

Trust and estate planning available as ownership matures.

Custom pricing by complexity— scoped to the number of returns, entities, and planning depth. Quoted before any work begins.
Website, SEO & digital growth

When you're ready to be found & grow

Your operations run on an industry-specific platform — and we complement it rather than replace it. When growth is the goal, our studio builds the website, earns the search rankings, and creates the content that brings customers in.

Website design & build

A fast, modern, mobile-first site that reflects the quality of the operation behind it — built to convert visitors into customers.

SEO & AI search

Get found first. We tune the site and grow organic rankings for every service — including how you appear in AI search results.

Content & brand

Ongoing expert content and a consistent brand presence that compound traffic and trust month over month.

Priced to your goals.A short call lets us scope the right build and quote it precisely.
Investment summary

Transparent from day one

ServiceInvestment
Corporate structure setup$4,500 fixed
Accounting & bookkeeping$550 / mo
Payroll processing$150 / pay period
Income tax preparationCustom
Website, SEO & growthCustom

Government filing fees are billed separately. Accounting and payroll fees adjust with account count, transaction volume, and team size. Custom items are scoped and quoted before any work begins.

Important terms & limitation of services

Clear scope. Honest boundaries.

Limitation of services

The Membership Interest Assignment Agreement and related documents are prepared solely as administrative and business documentation, based upon information and instructions provided by the parties and at their direction.

These documents do not constitute legal advice, legal representation, or a legal opinion regarding the validity, enforceability, regulatory compliance, tax treatment, or legal consequences of the transaction.

The parties are encouraged to seek independent legal counsel regarding the transfer of ownership interests, FAA regulatory matters, and any legal consequences arising from the transaction.

Excluded from the structure engagement

Legal representation · legal opinions · FAA filings, approvals, notifications, or regulatory compliance · representation before the FAA, IRS, or any government agency · business valuation · litigation support · negotiation of transaction terms among the parties.

Client responsibilities

The client provides complete, accurate ownership, organizational, and transaction details, and is responsible for obtaining any legal or FAA approvals, notifications, and regulatory requirements associated with the transfer.

Accounting, payroll, and tax services are governed by their own engagement terms, provided at the start of each service.

SMAART Company

Restructure once. Partner for the long run.

On acceptance and receipt of the initial payment, work begins. From the first filing to the first financial statement to the first tax plan, one team carries it forward.

To begin
Accept & remit $2,250 engagement payment
Then
Documents prepared & entities formed

Prepared for the ownership group of TNG Airways, LLC · June 2026