Tax-Advantaged Software Strategy

Own the asset. Keep more of what you earn.

Lever.X gives high-income individuals and business owners access to a structured tax strategy built on direct ownership of qualifying software, reviewed alongside your CPA and managed by us from start to finish.

Request Data Room Access → How It Works
The Strategy

A real asset behind every tax benefit.

Participants take direct title to software that is actively licensed to CPA firms, financial advisors, and attorneys. The tax benefit comes from long-standing depreciation rules in the Internal Revenue Code, applied to an asset that is in service and producing income.

Asset-based

You own qualifying software outright. There are no fund interests, credits, or government subsidies involved.

Advisor-reviewed

Every participation is modeled with your CPA or tax professional before any capital is committed.

Single-year, fully managed

One outlay, with no capital calls. We handle documentation, reporting, and audit defense.

Who It's For

Who we work with.

Lever.X fits taxpayers with significant federal liability who want a documented, asset-backed approach, and the advisors who serve them.

Business owners

S-corps, LLCs, and owner-operators with material tax liability.

High earners

Professionals with substantial W-2 or 1099 income.

Liquidity events

Business sales, exits, equity vesting, and performance bonuses.

Advisors and CPAs

Professionals looking for a vetted strategy to bring to their clients.

Data Room

Review the full materials with your advisor.

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How It Works

Established tax code. Clear structure.

Lever.X pairs accelerated depreciation with ownership of income-producing software. Here is how the pieces fit together.

The Code

Depreciation rules Congress wrote for business assets.

The Internal Revenue Code lets owners of qualifying business property deduct its cost faster than they would under ordinary depreciation schedules. Off-the-shelf software placed in service during the year can qualify.

Lever.X participants acquire that software, put it into active service, and claim the deduction in the year it is placed in service. Any deduction not used that year may carry forward, subject to IRS rules.

IRC § 179

Immediate expensing

Lets a business deduct the cost of qualifying property, including off-the-shelf computer software, in the year it is placed in service instead of spreading it over several years.

IRC § 168(k)

Bonus depreciation

Allows an additional first-year depreciation deduction for qualified property. Your CPA chooses the election that best fits your tax position.

Placed in service

Active, income-producing use

The software is licensed to professional firms under a service agreement. Its ongoing revenue supports the asset over time.

A Long History

Part of the tax code for more than six decades.

Section 179 and bonus depreciation were created to encourage businesses to invest in equipment and technology. Both have been expanded and renewed by Congress, with bipartisan support, many times over.

1958

Section 179 is enacted. Congress gives small businesses a first-year write-off for the equipment they buy.

1981

Expensing takes its modern form. The Economic Recovery Tax Act lets businesses deduct the full cost of qualifying property up to an annual limit.

2002

Bonus depreciation arrives. Section 168(k) adds an extra first-year deduction to spur business investment.

2003

Software is added to Section 179. Off-the-shelf computer software becomes eligible for immediate expensing.

2015

Section 179 is made permanent. The PATH Act locks in expensing, including software, with annual limits indexed to inflation.

2017

Full bonus depreciation. The Tax Cuts and Jobs Act allows a full first-year write-off, scheduled to phase down over time.

2025

Full bonus depreciation is made permanent. The One Big Beautiful Bill Act restores the full first-year deduction for qualifying property acquired after January 19, 2025.

Is Software Depreciable?

Yes, when it meets the criteria.

Software is a business asset like equipment or machinery. The tax code specifically names computer software as property eligible for both Section 179 expensing and bonus depreciation.

Every Lever.X allocation is structured to meet these requirements and is reviewed with your CPA.

  • Off-the-shelf software. Readily available for purchase and licensed on a non-exclusive basis. It is not custom-built for one user.
  • Acquired by purchase. The participant buys the software and holds title to it.
  • Used in an active business. The software is licensed to CPA firms, advisors, and attorneys, generating income.
  • Placed in service during the tax year. The deduction is claimed in the year the software goes into use.
Not a Credit. Not a Subsidy.

A deduction on an asset you own.

Many tax strategies depend on tax credits or government incentive programs that can change, expire, or require outside approval. Lever.X relies on depreciation, a standard deduction every business uses, applied to software you hold title to.

Credit-based strategiesLever.X
Tied to government programsStandard depreciation rules
Often held through a fund or K-1Direct title to the asset
Can depend on subsidies or approvalsNo subsidy or approval required
Speculative project outcomesSoftware already in active use
The Structure

Four steps from allocation to tax benefit.

01

Sourcing

Lever.X secures an allocation of qualifying software through an established software operating partner.

02

Acquisition

The participant acquires the software and takes direct title to the asset.

03

Placed in service

The software goes into service within the tax year, licensed to CPA firms, advisors, and attorneys.

04

Tax benefit

The participant applies Section 179 or 168(k) depreciation to reduce taxable income.

For Advisors

We help advisors help their clients.

Most Lever.X participants arrive through a CPA, EA, financial planner, or family office. We built the process so you stay the trusted advisor while we handle the structure and the paperwork.

  • You keep the relationship. We work alongside your engagement and never around it.
  • Diligence-ready materials. Tax references, structure documents, and operating partner details for your own review.
  • Direct access to our tax team. Technical questions go straight to the people who built the strategy.
  • Full lifecycle management. Onboarding, documentation, payment processing, and year-end reporting.
  • Audit defense included. Your client is supported if the return is ever examined.
Participant Journey

What working with us looks like.

01

Intro call

Strategy overview and fit assessment.

02

CPA review

We coordinate directly with your tax advisor.

03

Allocation

Reserve participation for the current tax year.

04

Transaction

Execute documentation and funding.

05

Ongoing

Reporting and tax coordination each year.

Allocation is limited and subject to availability. Participants should begin before year-end to allow time for CPA review.

Next Step

See the full structure in the data room.

Request Access →
About Us

One team. One strategy.

Lever.X brings tax planning and investment management together, so participants and their advisors work with one team from the first call through filing.

Our Partners

The expertise behind Lever.X.

GTG TAX
Tax Strategy & Advisor Coordination

GTG brings a team of Enrolled Agents, CPAs, and tax preparers ready to coordinate with individuals and their advisors. Every participation is reviewed through a tax-first lens.

PRTNR CAPITAL
Fund & Investment Management

PRTNR Capital is an investment and fund management firm. The team oversees capital deployment, transaction structuring, and investor reporting, bringing disciplined fund management to every Lever.X participation.

Leadership

Meet our team.

Daniel Koehler, EA

Managing Partner

Daniel is the founder of GTG Tax Planning and a co-founder of Lever.X. As an Enrolled Agent, he leads the tax side of every participation and works directly with clients and their advisors.

Brock Johnson

Managing Partner

Brock is the founder of PRTNR, where he leads fund and investment management, and a co-founder of Lever.X. He oversees structuring and capital for Lever.X and works closely with the advisors and partners who bring clients to the strategy.

Get In Touch

Talk with our team about fit.

Contact Us →
Data Room

Everything you need to do your diligence.

A secure library for advisors, CPAs, family offices, and participants reviewing the Lever.X strategy.

In the Data Room

Materials for you and your advisor.

Program Overview

The participant deck, how an allocation is structured, and the role of each party from start to finish.

Tax & Code References

Section 179 and 168(k) references, supporting documentation, and materials for your CPA's review.

Testimonials

What past participants and their advisors say about working with the Lever.X team.

Videos & FAQ

Short explainer videos and answers to the questions participants and advisors ask most.

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See how it's built.

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Questions about the strategy, a client situation, or partnering with Lever.X. We reply within one business day.

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We work with participants and advisors.

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Offices
Cottonwood Heights, Utah
Lindon, Utah
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