The final observation to share is that I can't seem to advise these three shareholders.  The inter-related aspect of three people and one entity is a puzzle I have not solved.

The primary SH has made it clear that he doesn't want tax planning. Likely he doesn't see my value. He's a Phd in engineering and he thinks he knows tax. (Also, he sees an accountable plan and the CA PTE as unfair because shareholders get unequal benefits.)

The other two should have had taxes withheld on a final paycheck but the PR department wasn't working past yesterday so that didn't get done. Now they need to make a Jan 15 Q4 which means they'll have a penalty, which will make one of them angry.

I'm about to tell them to move on from me.