Avant-garde Senior Living + 69-Restaurant Group — $250,000+/Year

Multi-unit restaurant operators run high-headcount, thin-margin businesses where every dollar of payroll-tax reduction compounds across locations. On 132 W-2 employees the FICA math alone returns $89,971/year in net employer savings. The remaining ~$160K of Jason's reported $250K+ comes from Workers' Comp reduction across the restaurant classifications.

Three law firms reviewed the structure before Jason — an insurance broker himself — signed off. That's a level of legal scrutiny most prospects don't apply, and it tells you something about how the structure holds up under sophisticated diligence. The Hitesman opinion (May 2025) and CBIZ review (August 2025) had not yet been issued at the time of Jason's original review; he relied on the underlying IRS authority and the program's plan-administrator documentation. Subsequent Hitesman + CBIZ confirmation has only strengthened the legal record.

For other multi-unit franchise restaurant operators, the math scales linearly: each location's W-2 employee count multiplies into the same $681.60/employee/year FICA + restaurant-classification WC reduction. A 5-location operator with 25 employees per location nets $85,200/year in FICA alone — plus WC.