Analyze multi-entity consolidated income statement for transfer-pricing compliance and draft footnote disclosures for Schedule M-3 filing

Consolidated Income Statements *

Related Party Categories * Select transaction categories Tangible goods transfers Intangible property licensing Service fee arrangements Cost sharing agreements Loan and financing arrangements Corporate guarantees Management fees Royalty agreements Research and development Procurement arrangements

Entity Jurisdictions *

Filing Status * Select filing status Group exceeds $50M consolidated assets Group exceeds $10M consolidated assets Consolidated return with CFCs Consolidated return with partnerships Mixed service and non-service entities Publicly traded corporation Private corporation - large business Private corporation - mid-size business First-time Schedule M-3 filer Amended return filing

Transfer Pricing Method * Select methodology Comparable Uncontrolled Price (CUP) Resale Price Method (RPM) Cost Plus Method (CPM) Transactional Net Margin Method (TNMM) Profit Split Method (PSM) Comparable Profits Method (CPM-US) Services Cost Method (SCM) Safe harbor provisions Advanced Pricing Agreement (APA) Bilateral APA Multilateral APA Regulatory safe harbor

Materiality Thresholds * Select threshold criteria 5% of gross receipts or deductions 10% of gross receipts or deductions $1 million absolute threshold $5 million absolute threshold $10 million absolute threshold Custom percentage threshold Multiple thresholds by category Subpart F income de minimis GILTI high-tax exception BEAT threshold considerations

Controlled Group Members *

Prior Year Adjustments * Select adjustment category No prior year adjustments Self-initiated transfer pricing adjustments IRS examined year adjustments APA roll-forward adjustments PLR adjustments Voluntary compliance adjustments Section 481(a) adjustments Revenue Procedure 99-32 adjustments ASC 740-10 adjustments Statute of limitations considerations

Footnote Complexity Level * Choose complexity level Basic - Summary disclosure only Standard - Category-specific footnotes Enhanced - Transaction-level detail Comprehensive - Entity-by-entity analysis ASC 740-10 adequate disclosure Detailed cost sharing footnotes IP migration footnotes Debt push-down footnotes Hybrid arrangement footnotes Large corporate compliance

Regulatory Compliance Notes