glaw

GLAW — a virtual corporate law firm. Opens a matter (litigation case OR corp/fund build) and drives it through intake → strategy → structure → draft → adversarial → file → docket → retro, routing each task to a specialist seat. Use for: 'open a matter', 'build a company/corp/fund', 'start a case', 'run the firm', 'GLAW', or any multi-step legal+tax+corporate engagement.

Estimate the intrinsic value of a public company using DCF, relative (peer multiple) and sum-of-parts (SOTP) methods, then triangulate to an implied share price with upside/downside versus the current market price. Use this skill whenever the user asks: "what is AAPL worth", "valuation of NVDA", "fair value of TSLA", "intrinsic value", "DCF for MSFT", "build a DCF", "discounted cash flow", "WACC", "terminal value", "implied share price", "upside to fair value", "is X overvalued/undervalued", "relative valuation", "peer comparison valuation", "EV/EBITDA target", "SOTP", "sum of the parts", "how much is [company] worth", "price target from fundamentals", "value this company", or any ticker in the context of computing intrinsic or relative valuation. Default to running ALL three methods (DCF + relative + SOTP-if-applicable) and presenting a blended implied price with a sensitivity table. Do not answer valuation questions from memory — always run the workflow.

GLAW 409A valuation orchestrator for audit-ready DRAFT work-product. Validates intake, runs DCF, market comps, VC method, PWERM, latest priced-round anchor, liquidation waterfall with conversion test, OPM/Black-Scholes allocation, round backsolve, DLOM, common FMV, and strike-price math; writes results and audit logs; routes RED-team and Chief/appraiser sign-off gates. Use for full 409A orchestration, defensible draft valuations, priced-round cross-checks, and audit-trail report generation.

IP + 409A Valuation Intelligence Engine — institutional-grade, audit-ready DRAFT valuations. Produces a formal §409A common-stock FMV + recommended option strike (real OPM/Black-Scholes math), IP valuation (relief-from-royalty / cost-to-recreate / income attribution), cap-table & equity-allocation modeling (OPM/PWERM + DLOM), and a defensibility/risk-flag scorecard. Acts as a Big-4 valuation associate + startup CFO + IP monetization strategist. Use for 'run a 409A', '409A valuation', 'IP valuation', 'option strike price', 'FMV per share', 'OPM', 'PWERM', 'cap table valuation', 'value our IP'. Unblocks GLAW facts

Adversarial RED-team for a 409A/IP valuation memo — a relentless IRS valuation examiner + audit-defense appraiser who attacks every input, method, and number to DESTROY the FMV before the IRS does. Scores defensibility 0-10, lists surviving attacks by severity, and demands the fix. Pair with /glaw-valuation-409a. Use for 'attack this valuation', 'stress test the 409A', 'is this FMV defensible', 'red team the valuation'.

GLAW Tax & IRS / Corporate seat — turns 'I want to fund a business with my retirement money' into a full STRUCTURE DECISION + COMPLIANCE DOSSIER. Picks the right vehicle (ROBS C-corp 401(k), Self-Directed IRA / Solo 401(k) checkbook-control, or build-normally-then-fund-the-Roth), runs the §4975 prohibited-transaction screen and UBIT/UBTI exposure analysis, lays out the ROBS 5-step QES mechanics + ongoing compliance (Form 5500, annual stock valuation, §410(b) coverage), and optimizes Solo-401(k)/Roth contributions against salary. Ships a zero-dependency contribution + optimal-salary calculator. Use for: 'use my Roth/IRA/401(k) to fund a business', 'ROBS', 'rollover for business startups', 'self-directed IRA business', 'can my IRA own my Amazon/FBA business', 'prohibited transaction', 'UBIT/UBTI', 'Solo 401k contribution limit', 'how much can I put in my 401k on a salary', 'checkbook IRA', 'retirement-funded startup'.

GLAW pipeline stage 1 — matter intake. Captures facts, parties, jurisdiction, and goal; classifies the matter (litigation vs corp-build); and hands off to the conflicts/engagement gate. Use at the start of any GLAW matter, or when asked to 'open a matter', 'take on a case', 'start intake'.

GLAW Tax & IRS / ERISA seat — turns 'is my retirement plan qualified / compliant?' into a full QUALIFICATION AUDIT + COMPLIANCE DOSSIER built directly on the IRS 'Guide to Common Qualified Plan Requirements'. Runs all 21 §401(a) qualification requirements (minimum participation §410(a), coverage §410(b), nondiscrimination §401(a)(4), ADP/ACP §401(k)/(m), §415/§402(g)/§401(a)(17) limits, top-heavy §416, vesting §411, RMD §401(a)(9), J&S annuity §417, rollovers §401(a)(31), anti-alienation §401(a)(13), §412 funding, exclusive-benefit trust, reporting), screens prohibited transactions §4975, picks the right correction path (SCP/VCP/Audit CAP via EPCRS), and assembles the determination-letter + Form 5500 + 5330 + 1099-R filing packet. Ships a zero-dependency 21-point compliance checker + current-year limits table + a council intake that scaffolds one working file per specialist seat. Use for: 'qualified plan requirements', 'is my 401(k) qualified', 'plan qualification audit', 'Form 5500 compliance', 'coverage tes

Import Goods & Customs Compliance researcher — determines the legal, customs, tariff, duty, documentation, and process requirements to import goods into the United States. Researches current official sources first (CBP, USITC HTS, USTR, FDA, USDA/APHIS, EPA, FCC, CPSC, DOT/NHTSA, ATF, OFAC). Use for: "can I import this", "what HTS code is this", "what duties/tariffs apply", "what documents do I need to import", "import from China/Mexico/Vietnam", "customs process", "do I need a customs broker / bond / FDA / FCC / EPA / USDA / CPSC approval", "Section 301 tariffs", "AD/CVD", "country-of-origin marking", "UFLPA / forced labor", "ISF 10+2", "landed cost", "binding ruling request". Produces an Import Compliance Report and runs an adversarial customs/agency red-team before sign-off.

GLAW Sales & Use Tax / VAT seat — economic & physical nexus determination (post-Wayfair), product/service taxability, rate sourcing, use-tax accrual, the sales-tax liability journal entry, and the multi-jurisdiction filing calendar. Use for: 'sales tax', 'use tax', 'VAT', 'nexus', 'Wayfair', 'economic nexus', 'is this taxable', 'sales tax filing', 'resale certificate', 'sales tax calendar', 'marketplace facilitator'.

GLAW SEC Enforcement Cell — Corporate Disclosure Agent. The filings seat: SEC filing analysis, 10-K / 10-Q / 8-K review, prospectus analysis, earnings-guidance review, MD&A analysis, and risk-factor review. Detects misleading statements, omitted material facts, disclosure gaps, and false SOX certifications (Sec. 302 / Sec. 906) under Securities Act Sec. 17(a), Exchange Act 10(b)/Rule 10b-5, 13(a) reporting, and Reg S-K/S-X. Pulls filings via EDGAR and ingests them with bin/glaw-doc-extract. Use for: 'disclosure violation', '10-K review', '8-K analysis', 'MD&A', 'risk factors', 'misleading statement', 'material omission', 'SOX certification', 'earnings guidance', 'prospectus', 'pull from EDGAR'.

GLAW SEC Financial Reporting seat — the mechanics of taking GLAW's audited numbers into an SEC filing. Determines filer status (Large Accelerated / Accelerated / Smaller Reporting Company / Non-accelerated), the right form (10-K / 10-Q / 8-K / S-1 / S-3) and its deadline, the Regulation S-X financial-statement requirements and Regulation S-K disclosures (MD&A Item 303), the structure of a registrant's financial statements + footnotes, and Inline-XBRL tagging — grounded in the SEC Division of Corporation Finance Financial Reporting Manual. Use for: 'SEC reporting', '10-K', '10-Q', '8-K', 'S-1 registration', 'filer status', 'accelerated filer', 'smaller reporting company', 'Regulation S-X', 'Regulation S-K', 'MD&A', 'XBRL', 'financial reporting manual', 'take this public', 'SEC financial statements'.

GLAW SEC Wells Response Generator — Respondent-side defense seat. Drafts a Wells submission answering an SEC staff Wells Notice and frames why the staff should NOT recommend an enforcement action: factual rebuttal, element-by-element legal defenses on the proposed charges, absence of scienter, reliance/good-faith, procedural and policy arguments, cooperation credit (Seaboard factors), and proportionality/remedies. Also makes the threshold strategic call — whether to make a submission at all, given that it becomes discoverable and can be used against the respondent. Produces the Wells submission plus a make/don't-make strategic memo. Use for: 'Wells notice', 'Wells submission', 'Wells call', 'staff recommendation', 'enforcement recommendation', 'respond to SEC staff', 'Seaboard cooperation', 'should we make a Wells submission'.

GLAW International Tax computation & information-return seat — the COMPUTE counterpart to the flag-only /glaw-international. Takes the cross-border chart that seat drew and produces the numbers and the filings: GILTI §951A, Subpart F, FDII, BEAT, §163(j), the 5471/5472 schedules, plus the foreign-asset reporting layer it never owned — FBAR (FinCEN 114), Form 8938 (FATCA), Form 8865, the §962 election analysis, and the streamlined / voluntary-disclosure path for delinquent years. Every figure tied to the books, run past an adversarial pass, for a licensed attorney/CPA to sign. Use for: 'FBAR', 'FinCEN 114', 'Form 8938', 'FATCA', 'Form 5471', '5472', 'Form 8865', 'GILTI', 'Subpart F', 'section 962 election', 'streamlined filing', 'voluntary disclosure', 'OVDP', 'foreign account reporting', 'CFC computation', 'international information returns'.

GLAW U.S. Tax Court litigation seat — owns the forum that /glaw-irs-audit only drafts the petition for. Docks the jurisdictional 90-day clock, files and prosecutes the Tax Court petition, decides the §7463 small-tax-case (S) election, runs the IRS Counsel / Branerton informal-discovery and settlement track, coordinates the docketed-case Appeals referral, and takes the case to stipulated decision or trial — every position tied to the audit record, run past an adversarial pass, for a licensed attorney to sign. Use for: 'Tax Court', 'Tax Court petition', '90-day letter', 'notice of deficiency', 'small tax case', 'S case election', 'IRS Counsel', 'Branerton', 'stipulation of facts', 'docketed Appeals', 'Tax Court trial', 'refund litigation', 'CDP appeal to Tax Court'.

GLAW FinCEN Cell — Chief Financial Intelligence Officer (CFIO). Directs financial-crime investigations: runs the SAR, AML, OFAC-sanctions, crypto/blockchain, and trade-based-money-laundering agents, fuses their product with forensic accounting, and ranks suspicious activity. Use for: 'financial intelligence', 'AML investigation', 'sanctions exposure', 'money laundering', 'SAR analysis', 'beneficial ownership', 'trace the money', 'crypto investigation', 'financial crime assessment'.

GLAW FinCEN Cell — AML Investigator Agent. A full anti-money-laundering investigator persona that builds an AML case file from a transaction/entity record: beneficial-ownership discovery, transaction tracing, layering analysis, placement detection, integration analysis, shell-company identification, source-of-funds analysis, and wealth verification. Maps the three ML stages (placement / layering / integration) to the evidence and outputs an AML case file with a transparent risk score. Use for: 'AML investigation', 'money laundering', 'placement layering integration', 'beneficial ownership', 'source of funds', 'shell company', 'wealth verification', 'trace the funds', 'AML case file'.

GLAW FinCEN Cell — Crypto / Blockchain Intelligence Agent. A blockchain-analyst persona that tracks on-chain activity from PUBLIC blockchain data and explorers: wallet attribution, mixer/tumbler detection, cross-chain analysis, DeFi investigation, smart-contract analysis, exchange-flow monitoring, NFT tracing, and blockchain intelligence. Covers Bitcoin, Ethereum, Solana, Tron, and Layer-2s. Produces an on-chain intelligence report with confidence-rated wallet labels. Use for: 'trace this wallet', 'blockchain investigation', 'on-chain analysis', 'mixer tumbler', 'crypto money laundering', 'wallet attribution', 'DeFi tracing', 'exchange flows', 'cross-chain', 'NFT tracing'.

GLAW FinCEN Cell — OFAC Sanctions Agent. A sanctions-analyst persona that identifies sanctions exposure across a party/transaction set: SDN screening, OFAC 50%-ownership-rule analysis, cross-border transfer review, beneficial-ownership mapping, jurisdiction analysis, export-restriction review (EAR/ITAR flag), geopolitical risk, and sanctions-evasion detection. Detects Russian/Iranian/DPRK evasion typologies, proxy and front companies. Routes doctrine to /glaw-regulatory-aml. Use for: 'OFAC', 'sanctions exposure', 'SDN screening', '50 percent rule', 'sanctions evasion', 'front company', 'cross-border transfer', 'EAR ITAR', 'export restriction', 'jurisdiction risk'.

GLAW FinCEN Cell — SAR Intelligence Agent. A FinCEN/BSA-analyst persona that reads a transaction/account record and surfaces suspicious-activity patterns: pattern recognition, transaction monitoring, typology identification, behavioral analytics, money-flow analysis, red-flag detection, anomaly detection, and network expansion. Detects structuring, smurfing, funnel accounts, trade-based ML, human-trafficking and terrorist-financing financial indicators. Produces a suspicious-activity analysis with a ranked red-flag table — NOT a filed SAR. Use for: 'suspicious activity', 'SAR analysis', 'structuring', 'smurfing', 'funnel account', 'red flags', 'transaction monitoring', 'anomaly detection', 'BSA typology', 'TF/HT indicators'.

GLAW FinCEN Cell — Trade-Based Money Laundering Agent. A trade-finance/customs-analyst persona that identifies trade-fraud and TBML schemes from shipping and customs records: customs-document review, invoice comparison (over/under-invoicing, multiple-invoicing), shipping analysis, pricing analysis vs market, trade-route analysis, import/export verification, container intelligence, and corporate-network mapping. Flags phantom shipments and mis-described goods. Produces a TBML analysis with a discrepancy matrix. Use for: 'TBML', 'trade-based money laundering', 'over-invoicing', 'under-invoicing', 'multiple invoicing', 'phantom shipment', 'mis-described goods', 'customs fraud', 'trade fraud', 'invoice mispricing'.

GLAW IRS audit-defense seat — drive an IRS examination (or a state DOR audit) from the first notice to resolution: triage the notice, fix the statute-of-limitations clock, reconstruct the account from transcripts, substantiate every challenged item from the general ledger, recompute the agent's Form 4549 adjustments, and assemble the response / Appeals protest / Tax Court petition with a penalty-abatement request — every figure tied to the books, run past an IRS-examiner adversarial pass, for a licensed attorney/CPA to sign. Use for: 'IRS audit', 'examination', 'IDR', 'Form 4549', '30-day letter', '90-day letter / notice of deficiency', 'CP2000', 'respond to the IRS', 'penalty abatement', 'audit defense', 'state DOR audit'.

GLAW Oversight Board — human-governance seat for kill-switch, non-convergence escalation, high-impact autonomy review, and board decisions. Use for: oversight board, kill switch, halt autonomous loop, resume autonomous work, non-converging glaw-loop, high-impact action review, or human-governance escalation.

GLAW Jurisdiction Pack seat — builds and validates source-backed state/federal/international jurisdiction matrices for matters that cross forums, entity domiciles, tax jurisdictions, licensing regimes, or filing authorities. Use for: jurisdiction pack, multi-state compliance, cross-border compliance, governing law map, forum map, state/federal/international pack, or single-jurisdiction bias review.

GLAW Administrative Law branch — reviews agency authority, APA notice-and-comment, rulemaking records, adjudication posture, Loper Bright statutory interpretation, arbitrary-and-capricious risk, exhaustion, finality, and remedies. Use for agency rule, APA challenge, administrative record, guidance document, enforcement action, hearing, or regulatory review.

GLAW Constitutional Law branch — analyzes government action, standing, justiciability, scrutiny tier, federalism, separation of powers, due process, equal protection, search/seizure, and speech risk. Produces source-cited constitutional work-product plus a deterministic risk matrix through bin/glaw-constitution-score. Use for: constitutional challenge, civil rights issue, government policy review, First/Fourth/Fifth/Fourteenth Amendment analysis, standing, federalism, or separation-of-powers review.

GLAW Judicial Modeling branch — prepares bench memos, draft model opinions, standards-of-review maps, findings/conclusions, and adjudication simulations from a source-cited record. Use for bench memo, model opinion, standard of review, judicial analysis, draft order, findings of fact, conclusions of law, or adjudication simulation.

GLAW Legislative Drafting branch — drafts bills, model statutes, ordinances, rules, findings, legislative history, fiscal-impact notes, and implementation checklists with constitutional and administrative-law routing. Use for statute drafting, model law, ordinance drafting, policy text, legislative history, rule text, or public-law implementation.

GLAW Chief Compliance Officer — owns the final packet compliance manifest, checks ethics/UPL, citation grounding, government adversaries, red flags, source evidence, reviewer identity, report quality, and accounting controls before file-readiness. Use for: compliance manifest, final compliance review, file-readiness compliance, Fortune 500 compliance review, hard-gate compliance, or CCO review.

GLAW Sandbox Simulation — isolated source-only failure-mode runner for autonomy, oversight, daemon, jurisdiction, and profile-map regressions. Use for: sandbox simulation, fail-closed QA, red-team fixtures, golden regression, autonomy safety test, or doctor-backed simulation.

GLAW Autonomy Daemon — source-only standing-goal and docket watcher. Scans all matters for upcoming or missed deadlines, records run ledgers, routes work through glaw-loop, and respects the Oversight Board kill-switch. Use for: standing goals, docket daemon, deadline watcher, recurring compliance scan, autonomous monitor, or firm compliance watch.

GLAW Legal Research — the firm's citation verifier and anti-hallucination guardrail (ETHOS principle 3: cite or strike). Takes a set of drafted legal propositions and verifies every statute, rule, regulation, and case by live search — confirming each authority EXISTS, says what the draft claims, and is current/good law. Anything it cannot verify is STRUCK, not softened. Use for: 'verify these citations', 'check this authority', 'is this still good law', 'cite-check', 'shepardize', 'does this statute say that', or before any filing leaves the firm.

Trajectory store for outcome-aware retrieval — every gate run is recorded as task→verdict→outcome→score, distilled into the source-linked learnings ledger, and retrieved by query/matter/type before future work. The RuFlo ReasoningBank pattern for GLAW.

GLAW Accounting & Finance Division lead — the firm's CFO/CPA/forensic-accountant bench. Reconstructs and audits financials, models entity/fund economics, runs tax planning + controversy, and values the company, by routing to the firm's accounting seats. Use for: 'accounting division', 'reconstruct the books', 'prepare financial statements', 'quality of earnings', 'job costing', 'cap table economics', 'tax structure', 'company valuation', 'CFO analysis', or whenever a GLAW matter needs numbers (not just law).

GLAW Firm General Counsel — the conflicts, engagement, and ethics gate. Runs a conflicts-of-interest check against all parties, drafts the engagement letter and scope, and stamps the UPL (unauthorized-practice-of-law) disclaimer that gates every external deliverable. Use before any matter advances past intake, or when asked about 'conflict of interest', 'engagement letter', 'scope of representation', 'is this legal advice', 'UPL', 'ethics wall'.

GLAW pipeline stage 4 — the documents. Corp-build: certificate/articles of incorporation, bylaws or operating agreement, organizational board/member consents, founder agreements + IP assignment, equity docs (SAFE / stock purchase / option plan), and for offerings the PPM + subscription agreement + Form D draft. Litigation: the complaint or answer, motions, discovery requests, and demand letters. Every drafted document carries the UPL footer; all citations defer to /glaw-legal-research. Use after the structure memo, or when asked to 'draft the documents', 'draft the complaint', 'draft the operating agreement', 'draft the PPM', 'write the bylaws', 'draft a demand letter', 'prepare the formation docs'.

GLAW Appellate Practice seat — owns the appeal that the trial seats (/glaw-federal-trial-counsel, /glaw-fl-quantum-meruit, /glaw-motion-drafting) hand off. Preserves and fixes the appellate clock, evaluates appealability/finality and standards of review, frames issues, designates the record, and drafts the initial/answer/reply brief (and petitions for rehearing / discretionary review / cert) for the Florida District Courts of Appeal & Supreme Court and the federal Courts of Appeals. Every authority verified, run past an adversarial pass, for a licensed attorney to sign. Use for: 'appeal', 'notice of appeal', 'appellate brief', 'standard of review', 'preserve error', 'record on appeal', 'petition for rehearing', 'motion for rehearing', 'discretionary review', 'certiorari', 'interlocutory appeal', 'appellee brief', 'reply brief', 'oral argument prep', 'reverse the judgment'.

GLAW Consumer Protection seat — consumer-side claims and debt-collection defense under the FDCPA (15 U.S.C. § 1692), FCRA (§ 1681, credit-report disputes & reinvestigation), TCPA (§ 227, robocalls/texts), EFTA/TILA, and the state UDAP / Florida FDUTPA + FCCPA (§ 559) analogs. Validates the debt, attacks defective collection/credit conduct, computes statutory + actual damages, and drafts the dispute letter / debt-validation demand / answer + counterclaim. Every claim element-checked, run past an adversarial pass, for a licensed attorney to sign. Use for: 'debt collector', 'FDCPA', 'FCRA', 'credit report dispute', 'TCPA', 'robocall', 'spam text', 'debt validation', 'being sued on a debt', 'collection lawsuit', 'FDUTPA', 'FCCPA', 'unfair deceptive practices', 'identity theft credit', 'wrong on my credit report', 'garnishment defense'.

GLAW pipeline stage 7 — calendars and MONITORS every deadline via the glaw docket CLI. Corp-build recurring: Form D anniversary amendment, FinCEN BOI updates, annual report / franchise tax, blue-sky renewals, the 83(b) 30-day window. Litigation: statute of limitations, responsive-pleading deadlines, discovery cutoffs, motion deadlines, appeal windows. Surfaces what's due in 30/60/90 days and can hand ongoing monitoring to /schedule or /loop. Use for: 'calendar the deadlines', 'what's coming up', 'docket', 'set up deadline monitoring', 'when is X due'.

GLAW Estate & Gift Tax Return seat — the COMPUTE/PREPARE counterpart to the flag-only /glaw-estate-trusts. Prepares Form 706 (estate tax) and Form 709 (gift + GST tax) end-to-end: inventories and values the assets to the schedules, computes the taxable estate / taxable gifts on the §2001(c) unified schedule, applies the unified credit, makes the portability (DSUE) and GST-allocation elections, and reconciles to appraisals — every value supported, run past a valuation adversarial pass, for a licensed attorney/CPA to sign. Use for: 'Form 706', 'Form 709', 'estate tax return', 'gift tax return', 'portability election', 'DSUE', 'GST allocation', 'alternate valuation', 'estate tax schedules', 'gift splitting', 'unified credit', 'lifetime exemption', '706 schedules', 'compute estate tax'.