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Locking drop boxes are great. Be sure to write down the key's code and remember where that is, or don't lose the key like I did. I now expect to find the key tomorrow.

Yes, excellent advice, always have a backup, and don't think to yourself, I'll remember where it is. My wife's birthday is Friday and she saw a nice necklace that she pointed out to me months ago. I bought it right away and hid it somewhere. Hid it so good I can't find it. I wish you posted months ago, you may have saved me from buying two necklaces.

This will work jklcpa.................

We used Virtru for awhile but had problems as well. Now with SendInc and having no issues, except the emails expiring in 7 days and clients procrastinating. Sendinc is not an email program, it is a portal the client logs into with a password of their choosing and downloads the file. Firefox Send works the same way, but you can skip the password if you choose. Both are free.

There is a difference between encrypting EMAIL and encrypting FILES SENT by email. If you want email itself encrypted there are the suggestions above, and Symantec has a product "PGP Encryption" that will encrypt the email itself. There are other programs that require keys - one public, that you can send to anyone so they can decrypt your email, and a private one that is the other half of the protocol, that you use before you send email out.

How about my first bold phrase where I said to follow tax law, specifically the concepts contained in IRC 707(a) and (c) that you made no mention of? You should first review the tax law as it applies to the partnership agreement, how these payments are determined and their frequency as the starting point. Unless the law is unclear or ambiguity existing in what these payments represent, only then would you jump into the court cases. I think your initial suggestion of partner's "living expenses" being reported entirely as withdrawals and none as guaranteed payments is an unreasonable one. If the partner is being paid "living expenses" of a consistent amount at regular intervals without regard to business profitability, then the payments would fall within the definition of guaranteed payments.

virtrue encrypts email - I used this for a short time but end users had difficulties with it. It could have been an end-user issue and not software issue sendinc encrypts email - never used it protonmail encrypts email - my son set himself up with this but I haven't for the office

While I agree that there is a tax benefit if a payment to the partner can be properly labeled as a withdrawal vs guaranteed payment , the partnership and partners still need to follow tax law of what constitutes a guaranteed payment, follow the partnership agreement, and be able to justify that the payment(s) is a withdrawal and not a guaranteed payment, especially if payments were historically paid on a similar pattern or frequency and reported as guaranteed payments in the past. You might consider reading this article that talks about what guaranteed payments are, and it may help you discuss this issue with your client: https://www.cpajournal.com/2017/09/01/greatest-hits-avoiding-costly-mistakes-guaranteed-payments-partners/