Austin decision board¶

Purpose: Bundled list of decisions only Austin can make, grouped into 15-minute decision blocks so we don't keep peppering him with one-at-a-time asks. Cross-reference single-source items in todo/for-austin.md; this file is the prioritized work-session view.

Status: v1, 2026-05-10. Refresh weekly. Mark decisions as Made (with date + outcome) inline; resolved decisions move to the "Resolved decisions" section at the bottom.

Format¶

Each decision block is one sitting (~15 min). Within a block, decisions are typed grouped (similar tradeoffs, similar advisor).

### Block N — title
**Estimated time:** X min
**Why now:** gating event

#### Decision A
- **Question:** ...
- **Options:** ...
- **Recommendation:** ...
- **Why it matters:** ...
- **Status:** open | made | superseded

Block 1 — Send three queued emails (15 min)¶

Why now: All three emails are drafted; sending them unblocks JME + Pearce + Stuart Memory simultaneously. None requires substantive new content from Austin.

Decision 1.A — Send the JME questions email¶

File: todo/jme-questions-2026-04-29.md
Recommendation: Send as-is; bundle in the "where's the Feb 2026 financials you committed 2026-03-25" follow-up
Why it matters: JME §1 framing answer is the single biggest unblock for Phase 4a
Status: open

Decision 1.B — Send the Pearce + Kim & Rosado escalation email¶

File: todo/email-drafts/2026-05-09-pearce-kim-rosado-escalation.md
Recommendation: Send; schedules the 2025 working session
Why it matters: Unblocks Phase 1 COA finalization + 8832 / 5471 / PFIC questions
Status: open

Decision 1.C — Send the Stuart Memory escalation email¶

File: todo/email-drafts/2026-05-09-stuart-memory-escalation.md
Recommendation: Send; chases AFR promissory notes for both legs (Five Points + Mita-side $350K)
Why it matters: Unblocks accounting/loan-register.csv AFR-FivePts + AFR-Mita rows + 1099-INT compliance
Status: open

Block 2 — Confirm structural framings (10 min)¶

Why now: External-LLM review explicitly called these out as contradictions to resolve before adding more accounting complexity. Confirming flushes the contradictions log.

Decision 2.A — Status of the proposed new-GK formation (RESOLVED 2026-05-10 by Austin direct)¶

RESOLVED 2026-05-10: Austin confirmed: the new GK has NOT yet been formed. Tohyama is engaged; Endo (ABS) cleared the JP-side mechanism 2026-04-30 with FMV mark-to-market; but Austin has not yet provided the required forms + US-LLC existence cert + affidavit, and execution is gated on US-side capital-gain analysis from Pearce + Kim & Rosado. Today: only ONE GK exists (the existing one). Repo language updated throughout to reflect "proposed, not yet formed."
Original question: Is Tohyama actually forming a new GK to take over Mita 1009 from the existing GK?
Original options: (a) Yes (proceed with two-GK Entity tracking + new-GK Phase 4b workstream); (b) No (back out the new-GK references)
Recommendation: (a) — primary-source mining is convincing
Why it matters: If yes, gates the entire 5471 / Mita basis / new-Phase-4b workstream + Pearce + Kim & Rosado capital-gain analysis. If no, all those workstreams are wrong
Status: open
Cross-reference: context/contradictions.md CON-01

Question: Per Austin's verbal confirmation 2026-05-09, Eugene + Jana assigned their 0.05% + 0.05% RI shares to Austin pre-2017 Inc → LLC conversion, making it single-member. The paperwork isn't on Synology. Does it exist?
Options: (a) Find it (Synology / Pearce / Kim & Rosado archive); (b) Confirm verbally + assume oral-agreement equivalent; © Treat as missing and have Pearce reconstruct
Recommendation: (a) — request from Pearce / Kim & Rosado at next session
Why it matters: Affects RI federal-tax-classification posture; also affects whether RI patent prosecution costs flow to Austin's 1040 vs RI's 1120 historically
Status: open

Block 3 — Quick identifications (15 min)¶

Why now: All resolvable from Austin's memory; each is blocking a specific reconciliation.

Decision 3.A — Bryan Cady $15K — terms¶

Question: Brex memo says "Short term loan." Loan terms? AFR rate? Maturity? Written promissory note? Or is this a guest reservation that the memo mislabeled?
Options: (a) Real loan with terms X / Y / Z; (b) Guest revenue (reclass to reservation ledger); © Something else
Recommendation: Need Austin's input
Why it matters: accounting/loan-register.csv row needs final classification + tax characterization
Status: open

Decision 3.B — Counterparty IDs (multiple small)¶

Richard Rosenblum ($24,360 / 2 payments to CM Dep) — likely guest, confirm
Yvette Ryan ($5K) — engagement scope
Jaime Salvador Garcia Gonzalez ($2,300) — identity
Danielle Rose Weisinge ($475 outflow from CM Ops) — identity
VENMO $2K outflow from W 3101 — receipt-level ID
Jana $350K to GK — confirm not a loan from Jana personally (per Brex memo); if correct, source of that $350K?
Bitcoin retreat host name
Recommendation: Walk through with Austin in one block
Status: open

Decision 3.C — AFR loan facts¶

Question: For the AFR amortization template (accounting/afr-loan-amortization-template.md § 1):
Lender names / addresses / TINs (Eugene + Jana joint? or Jana individually?)
Five Points EIN
Original principal amount on the Five Points leg
Funding date
Stated rate at disbursement (which AFR rate?)
Payment structure (monthly amortizing? balloon? interest-only?)
Maturity
Written promissory note exists y/n
2024 + 2025 1099-INTs issued?
Recommendation: Austin to populate from records or escalate to Stuart Memory
Status: open

Block 4 — Strategic decisions (30 min — defer until advisor input lands)¶

These wait for Pearce / JME / ABS / Portilla input, then resolve in a working session.

Decision 4.A — Intercompany services agreement structure (RFH ↔ RHG)¶

Options: (a) No fee + TPR memo; (b) Arm's-length fee
Recommendation: Wait for Pearce + US cross-border counsel
Status: queued

Decision 4.B — RHG quarterly summary JE cadence (Path A vs Path B)¶

Options: Path A quarterly (recommended); Path B monthly CONTPAQ i export
Recommendation: Path A
Status: queued (decide after JME confirms ability)

Decision 4.C — Santander USD account (close vs fund)¶

Options: Close ($950 penalties accrued, growing $50/mo); fund $1K
Recommendation: Close
Status: queued

Decision 4.D — LP-interest transfer into RFH¶

Options: All / none / selective; basis-step-up vs carryover
Recommendation: Wait for Pearce
Status: queued

Decision 4.E — Renfroe Innovation entity classification (post-8832-history clarification)¶

Options: Disregarded / S-corp / C-corp; folded into RFH retroactively or stay parallel
Recommendation: Wait for Pearce + Kim & Rosado
Status: queued

Decision 4.F — Forecasting tool (Fathom / Spotlight / Float)¶

Recommendation: Fathom; defer until 3 months of clean Xero data
Status: queued

Decision 4.G — Dashboard platform¶

Recommendation: Markdown in repo for v1; revisit after 3 months
Status: queued

Block 5 — Infrastructure / governance (15 min)¶

Decision 5.A — M365 separate read-only Azure app¶

Question: The current M365 connector enforces read-only at script level only; the Azure app is consented for read/write. External-LLM review flagged this as a soft control. Create a separate true read-only app registration.
Options: (a) Create separate read-only app + migrate; (b) Defer
Recommendation: (a) — Austin to execute Azure config; documentation in accounting/accounting-policy.md §31
Why it matters: Hard identity-level least-privilege for a financial / legal knowledge system
Status: open

Decision 5.B — Encrypted offsite backup target¶

Question: Make encrypted offsite backup mandatory. Pick target.
Options: Backblaze B2 / Cloudflare R2 / S3 / Wasabi / Azure Blob / etc.
Recommendation: Backblaze B2 (cheap, broad rclone support, no vendor lock-in). Weekly cadence, encrypted with age or GPG; secrets backup separate from repo backup.
Why it matters: A homelab-wide ransomware event eliminates both git + PBS snapshots without true geographic separation
Status: open

Decision 5.C — Phase 0 Xero cleanup execution¶

Question: Greenlight execution of the Phase 0 cleanup (mortgages reclassified, IVA test rates removed, 24 untagged AP bills coded, "Consolidation Eliminations" tracking option added)?
Recommendation: Yes — Claude executes
Why it matters: Cleanest baseline before Phase 1 COA finalization
Status: open

Resolved decisions¶

(none yet — populate as decisions are made)

Last updated: 2026-05-10. Refresh weekly or as decisions are made.

Discipline rule: When a decision is made, log it in decisions/log.md (if substantive) and / or accounting/advisor-decision-register.md (if advisor-driven), then mark the row here as "made" with the date + outcome. Don't delete — audit trail.