BTHE BARATELLI INSTITUTE · Mentoring at Scale
The Baratelli Family Office Practitioner Toolkit - three workbooks totaling 45 Excel tabs plus 85-page methodology PDF - GRAT, ILIT, IDGT, Dynasty, QPRT, CRT/CLT trust calculators, K-1 basis tracker, 27-filing regulatory calendar, 10-register asset tracker
PRACTITIONER TOOLKIT · NEW · JULY 2026

The Baratelli Family Office Practitioner Toolkit

Built by CPAs, MBAs, and career practitioners. · Philip A. Baratelli, CPA, MBA · Edition 1 · v3 (committee-reviewed)

The 3-workbook bundle for practitioners running family-office CFO work. GRAT, ILIT, IDGT, Dynasty, QPRT, and CRT/CLT trust calculators; consolidated 3-statement financials across entities; K-1 basis/at-risk/PAL tracking; 27-filing regulatory calendar; 10-register asset tracker (real estate, art, jewelry, wine, watches, automobiles, aircraft, insurance, other); governance templates for AI readiness, cyber, vendor and staff scorecards. 45 tabs, three thematic workbooks, 85-page methodology PDF with Practitioner Tips in every one of 15 chapters.

Print-ready formatting. Compatible with Excel, Google Sheets, and Numbers.

45Excel tabs
85page methodology PDF
6trust calculators
19state estate tax map
$99Buy on Gumroad → Enterprise pricing →
$99 USD Personal · Firm $299 / $599 / $1,499 — Enterprise SKUs include quarterly rate updates.
Regional pricing on Personal tier: $99 USD (US, Canada, Australia) · £79 GBP (UK) · €89 EUR (EU) — payment auto-converts via Gumroad.

Family Office · Pick the level that fits

Same subject. Four levels of depth.

Same practitioner voice at every tier — from the free cost estimator to the 415-page reference.

Free
Family Office Cost Estimator
“What would this cost me?”
  • Instant single-family-office cost model
  • SFO vs. MFO vs. fractional comparison
  • No signup, no gate, no email
Run the free tool → $49
Family Office in Plain English
“Understand it before I hire someone.”
  • Accessible plain-English guide
  • The four family-office models, what they cost
  • Fill-in worksheet in every chapter
See the $49 guide → Most popular $99
Family Office Practitioner Toolkit
“I need to do the work.”
  • 45 Excel tabs across 3 workbooks
  • GRAT, ILIT, IDGT, Dynasty, QPRT, CRT/CLT calcs
  • K-1 tracker, regulatory calendar, asset registers
  • 85-page methodology PDF
See the $99 toolkit → $199
Family Office Reference Guide
“I need the deep reference.”
  • 415-page flagship practitioner reference
  • Charter, IPS, governance, 23-workflow playbook
  • Rockefeller Trust deep-dive case study
  • Companion Excel workbook + 12 months of updates
See the $199 guide →

Related free tools & calculators

The rest of the free family-office stack

Every one of these is a working calculator or reference — no signup, no gate.

Family Office Cost Estimator

Instant SFO vs. MFO vs. fractional cost model with staffing scenarios.
SNT Funding Calculator

Special needs trust funding sized to lifetime-care projections.
ABLE vs SNT Layering

How ABLE accounts and third-party SNTs stack under Medicaid rules.
Medicaid Cliff Calculator

Asset-limit and income-cliff modeling for waiver-eligibility planning.
Medical Deduction Estimator

Itemized medical deduction sizing with AGI-floor sensitivity.
RMD Calculator (SECURE 2.0)

Required minimum distribution schedule under current law.
Social Security Optimizer

Claiming-age optimization across single, spousal, and survivor filings.
Trustee Fee Comparison

Corporate vs. individual trustee cost across asset sizes and complexity.
SECURE 2.0 Trust Beneficiary

Trust-as-IRA-beneficiary decision tool for the 10-year-payout rules.
DNI / TAI Calculator

Fiduciary distributable net income and trust accounting income walk.
65-Day Election

Section 663(b) worksheet for post-year-end fiduciary distributions.
Umbrella Liability Sizing

Excess-liability coverage sized to household net worth and asset mix.
529 Education Funding

529 plan sizing with the SECURE 2.0 Roth-rollover overlay.
Retirement Readiness

Composite readiness score across savings, income, and longevity.

What's included

Three thematic Excel workbooks, forty-five tabs in total, each formatted to a practitioner-grade convention: blue for inputs, black for calculations, green for cross-sheet links, red for check figures, gold-shaded for key outputs. Every tab is print-ready with landscape page setup on wide tables, print titles that repeat headers, freeze panes, and a Baratelli brand strip footer.

Workbook 1 · Financials 13 tabs

Tab 01
Assumptions
Global rate deck — Section 7520, AFR (short/mid/long), state estate thresholds, portfolio return assumptions. All formulas flow from here.
Tab 02
Prior Period BS
Opening balance sheet baseline for roll-forward. Entity-by-entity and consolidated columns.
Tab 03
Balance Sheet
Consolidated across operating entities, trusts, foundations, and DAF. Intercompany column reconciles.
Tab 04
Income Statement
Investment income, K-1 pass-through, trust income, deductions. Full-year and quarterly views.
Tab 05
Cash Flow
Indirect method reconciling to bank. Operating / investing / financing split. Cash tie check figure.
Tab 06
Intercompany
Elimination worksheet for entity-to-entity flows. Sums to zero after elimination — check figure highlighted.
Tab 07
Household Budget
Principal residence, second homes, staff payroll, travel, education, philanthropy commitments.
Tab 08
Wire Log
All wires in/out with counterparty, entity, purpose, authorization trail. Filter-ready.
Tab 09
Gift Log
Annual exclusion, lifetime exemption, Crummey letters, 529 contributions. Rolls to 709 preparation.
Tab 10
Manager Scorecard
Investment manager rankings on returns, drawdown, fees, tax efficiency, service. Quarterly rolls.
Tab 11
IPS Test
Investment Policy Statement compliance test: allocation bands, liquidity floor, concentration limits.
Tab 12
Foundation Compliance
Private foundation 5% MDP calc, self-dealing register, excess business holdings screen.
Tab 13
DAF Register
Donor-advised fund grants log, sponsor account balances, grant recommendations pending.

Workbook 2 · Trust & Estate 15 tabs

Tab 01
Cover & TOC
Section-organized hyperlinked table of contents; style guide legend.
Tab 02
Assumptions
Section 7520 rate, AFR, mortality assumptions, term inputs. All calcs link here.
Tab 03
GRAT Calculator
Zeroed-out grantor retained annuity trust. Annuity stream, remainder, Walton mechanics, rolling-GRAT ladder.
Tab 04
ILIT Premium Schedule
Irrevocable life insurance trust: premium calendar, Crummey notice log, gift-tax exclusion tracking.
Tab 05
IDGT Installment Sale
Intentionally defective grantor trust sale-to-trust: seed gift, note terms, amortization, grantor income tax burn.
Tab 06
Dynasty Trust GST
Generation-skipping mechanics, GST exemption allocation, inclusion ratio, multi-generation NPV.
Tab 07
QPRT Calculator
Qualified personal residence trust: term, retained interest, gift value, mortality-adjusted outcomes.
Tab 08
CRT / CLT Calculator
Charitable remainder and lead trusts. CRAT / CRUT / CLAT / CLUT variants with income and remainder splits.
Tab 09
Estate Tax Projection
19-state map: state estate/inheritance thresholds, cliff vs. exemption structure, portability model.
Tab 10
Estate Checklist
Death-day-forward: 706 timing, alternate valuation, portability election, disclaimers, 6166 election screen.
Tab 11
K-1 Tracker
Per-entity K-1 basis, at-risk, and PAL suspended loss tracking. Multi-year roll with reconciliation to 1040.
Tab 12
Regulatory Calendar
27 filings: 1040, 1041, 1065, 1120S, 706, 709, 5227, 990-PF, FBAR, 8938, 5471, 5472, CTA BOI, states. Monthly calendar view.
Tab 13
Multi-Class Voting
Class A / Class B voting power model. Dilution, protective provisions, family control preservation.
Tab 14
Style Guide
Color code, number format reference, page setup conventions.
Tab 15
Sources
IRS, Treasury regs, state statutes, and Baratelli case-study anchors cited for every calculation.

Workbook 3 · Governance & Assets 17 tabs

Tab 01
AI Readiness
Family-office AI adoption scorecard: data hygiene, use cases, controls, staff training.
Tab 02
FO Assessment
Single-family vs. multi-family vs. embedded assessment across 40 dimensions.
Tab 03
Vendor Scorecard
Attorney, CPA, IB, custodian, trust company scorecard. Weighted by service, price, responsiveness, risk.
Tab 04
Staff Inventory
Roles, comp bands, cross-training coverage, succession risk. Whole-office roster view.
Tab 05
Cyber Readiness
NIST-anchored family-office cyber checklist: identity, endpoint, wire fraud controls, incident response.
Tab 06
Next-Gen Tracker
Family member roster with education, engagement, seat readiness, mentoring assignments.
Tab 07
Real Estate Register
Every property: address, entity, mortgage, appraisal, insurance, tax cost, current FMV.
Tab 08
Art Register
Artist, work, provenance, appraisal date, insurer, location, entity holder, disposition intent.
Tab 09
Jewelry Register
Piece, appraisal, insurance schedule, storage, heir intent.
Tab 10
Wine Register
Cellar inventory: producer, vintage, quantity, storage, cellar tracker link, insured value.
Tab 11
Watches Register
Reference, serial, papers, service history, appraisal, insurance, heir intent.
Tab 12
Automobiles Register
VIN, title entity, registration, storage, market value, insurance carrier.
Tab 13
Aircraft Register
Tail number, ownership entity, hours, maintenance schedule, part 91 vs. 135 status, insurance.
Tab 14
Insurance Register
Every policy: carrier, coverage, premium, renewal, ownership entity, beneficiary.
Tab 15
Other Assets
Instruments, firearms, sports memorabilia, digital assets, crypto wallets, custody notes.
Tab 16
Dashboard
One-page family-office dashboard: net worth roll-up, liquidity, upcoming filings, cash calls, alerts.
Tab 17
Instructions
How to use each register, refresh cadence, permissioning, retention.

And an 85-page methodology PDF

The companion methodology document walks through the calculations tab-by-tab across 15 chapters — what each model is for, the line-by-line mechanics, common pitfalls, and the family-office context (who signs, who reviews, how it hits the K-1). Case-anchored to the Baratelli Institute's Belron, Comcast, LVMH, and Samsung case studies where relevant.

The Baratelli difference

Practitioner Tips — senior-partner-to-analyst voice

Every one of the 15 methodology chapters closes with a Practitioner Tip callout — senior-partner-to-analyst voice, teaching what to do with the model's output, not just how to build it.

Any planning book will teach you how to construct a GRAT, an ILIT, an IDGT sale. Almost none teach you what happens next — what a senior partner asks in the annual review, which assumptions actually move the transfer-tax answer, how to communicate to a founder or a next-gen board, when to trust the output and when to override it. That interpretation layer is the difference between a technician who can populate cells and a practitioner who can advise.

GRAT

You got a zeroed-out gift with a $12M projected remainder. Compare to rolling-GRAT ladder alternative. Which assumption moves the answer most (asset return above 7520 rate). When to trust it, when to stack multiple short-term GRATs instead.

IDGT Installment Sale

You got a $40M transfer at 9% AFR. What the "grantor tax burn" really costs on cash flow. When the sale beats a straight GRAT. How to explain the seed-gift ratio to a founder who's never heard of it.

Dynasty Trust GST

You allocated $14M GST exemption for a projected multi-generation NPV. Which states allow perpetuities. When to layer in decanting flexibility. What a next-gen review committee will actually ask.

Estate Tax Projection (19-state)

You showed $8M projected state estate tax in Massachusetts. Cliff vs. exemption structures matter. When domicile change actually saves the money. How to model portability for the surviving spouse.

K-1 Tracker

You caught a $2.3M PAL suspended loss the prior CPA missed. Why basis and at-risk are different and when it matters. How to communicate to the family that a "loss" on the K-1 may be usable this year.

Every chapter

All 15 chapters — from GRAT and ILIT through K-1, regulatory calendar, and governance — carry a Practitioner Tip. Interpretation, communication, senior-partner catches, common committee questions.

The Practitioner Tips are the feature that turns the Toolkit from a template package into a decision-support reference. They're the reason to buy this over any collection of trust calculators you could assemble yourself.

The floor and the sheet

The Toolkit and the Family Office Reference Guide are designed to work together. Buy the Toolkit if you need working templates today. Buy the Guide if you need the practitioner reference behind them. Buy both if you're running a real seat.

The floor · $99

Family Office Toolkit

45 working Excel tabs plus 85-page methodology PDF. What you do.

  • Six trust calculators (GRAT / ILIT / IDGT / Dynasty / QPRT / CRT-CLT)
  • Consolidated 3-statement across entities
  • K-1 basis / at-risk / PAL tracker
  • 27-filing regulatory calendar
  • 10-register asset tracker
  • Governance templates (AI, cyber, vendor, staff)
  • Practitioner Tip in every methodology chapter
The sheet · $199

Family Office Reference Guide

What the Guide adds on top of the Toolkit. What you know.

  • Case law: Wandry, Petter, Powell, Estate of Levine, Cavallaro
  • Specimen trust language: Crummey notice, defined-value clause, decanting provisions
  • Deeper QPRT mechanics: renting-back structure, mortality risk mitigation
  • Deeper ILIT mechanics: split-dollar, ITR, premium financing
  • Post-mortem planning: 6166 election, alternate valuation, disclaimers, portability late-election reg
  • Partner tax deep dives: 754 elections, hot assets, disguised sale, mixing bowl
  • Governance narrative: family constitution, IPS drafting, next-gen education

See the Guide at /guide-fo ($199). Toolkit + Guide bundle discount available at checkout.

Pricing — Personal and Enterprise

The Toolkit is available under four licenses. Every tier includes the full 45-tab bundle across three workbooks and the 85-page methodology PDF. Enterprise SKUs (10-seat and above) add quarterly rate updates and priority support.

Tier Price Best for Includes
Personal $99 Solo practitioner, one-family office Full toolkit, personal use license
Firm 10-seat $299 Small CPA / law firm, boutique RIA 10 named users, quarterly update rights
Firm 25-seat $599 Mid-size firm, growing MFO 25 named users, quarterly updates, priority email support
Firm Unlimited $1,499 Large firm / enterprise — see license terms ↓ Unlimited users at one firm, quarterly updates, priority support, white-label rights

Enterprise SKUs include quarterly rate updates (§7520, AFR, state estate tax thresholds) and are licensed per-firm. Contact philbaratelli@gmail.com for enterprise onboarding.

Enterprise reference

Firm license terms

What each of the four tiers actually covers — twelve policy dimensions spelled out in plain English so a CPA firm's managing partner, a general counsel, or a COO can size the license against firm need before purchase.

Policy dimension Personal — $99 Firm 10-seat — $299 Firm 25-seat — $599 Firm Unlimited — $1,499
1. Number of named users 1 named user 10 named users 25 named users Unlimited users at ONE firm (single legal entity)
2. User type restriction Individual practitioner Employees + contractors of the licensed firm ONLY; not for consultants or clients of the firm Employees + contractors of the licensed firm ONLY; not for consultants or clients of the firm Employees + contractors of the licensed firm ONLY; not for consultants or clients of the firm
3. License term Perpetual for Edition 1 + free updates through Edition 2 Annual license, auto-renew; includes all edition updates within the term Annual license, auto-renew; includes all edition updates within the term Annual license, auto-renew; includes all edition updates within the term
4. Update rights Free updates through Edition 2 (planned 2027) All edition updates within the paid term + quarterly rate updates (§7520, AFR, state estate tax thresholds) All edition updates within the paid term + quarterly rate updates (§7520, AFR, state estate tax thresholds) All edition updates within the paid term + quarterly rate updates (§7520, AFR, state estate tax thresholds)
5. White-label rights No No Light co-brand — may add firm logo to landing tab Full white-label rights to remove Baratelli branding for internal use ONLY. External distribution to clients or third parties still requires attribution.
6. Support tier Email support, 5-business-day SLA Email support, 3-day SLA + quarterly office-hours webinar access Email support, 3-day SLA + quarterly office-hours webinar access + priority email 1-day SLA All of the above + dedicated support contact + implementation call
7. Redistribution Cannot resell, sublicense, or make workbook/PDF public Cannot resell, sublicense, or make workbook/PDF public. May install on any number of firm-owned devices. Cannot resell, sublicense, or make workbook/PDF public. May install on any number of firm-owned devices. Cannot resell, sublicense, or make workbook/PDF public. May install on any number of firm-owned devices.
8. Client work Content may be used to serve clients (clients benefit from the practitioner using the toolkit). Toolkit files themselves may NOT be handed to clients — the licensee retains and uses them. Content may be used to serve clients. Toolkit files themselves may NOT be handed to clients — the firm retains and uses them. Content may be used to serve clients. Toolkit files themselves may NOT be handed to clients — the firm retains and uses them. Content may be used to serve clients. Toolkit files themselves may NOT be handed to clients — the firm retains and uses them.
9. Training use Personal study only May be used in internal firm training May be used in internal firm training Internal firm training + university / CPE cohort training with attribution
10. Cancellation Perpetual — no cancellation applies Annual; cancel at any time; no refund of prepaid term Annual; cancel at any time; no refund of prepaid term Annual; cancel at any time; no refund of prepaid term
11. Enterprise onboarding Self-serve via Gumroad Enterprise contract via philbaratelli@gmail.com; invoice payable via ACH or wire (Gumroad optional for cards) Enterprise contract via philbaratelli@gmail.com; invoice payable via ACH or wire (Gumroad optional for cards) Enterprise contract via philbaratelli@gmail.com; invoice payable via ACH or wire (Gumroad optional for cards)
12. Effective date + governing law Effective at purchase. Governed by Florida law. Disputes resolved in Duval County, Florida. Effective at purchase. Governed by Florida law. Disputes resolved in Duval County, Florida. Effective at purchase. Governed by Florida law. Disputes resolved in Duval County, Florida. Effective at purchase. Governed by Florida law. Disputes resolved in Duval County, Florida.

Footnote. Firm license terms are non-negotiable at the $299 and $599 tiers.