Business & Tax Co-Counsel
Business formation, M&A, buy-sell agreements, entity restructuring, and the tax planning that surrounds each. Full attorney + CPA analysis from one desk.

For litigation, family-law, PI, and general practice firms whose clients arrive with business, tax, trust, or restructuring matters outside your primary practice.
Fellow member of the Bar — thank you for finding this page. It is unlinked from our main navigation because it is not for the public. It is a candid brief for other Texas attorneys on how this firm accepts, handles, and (where appropriate) shares matters with referring counsel.
Darryl V. Pratt has practiced in Texas since 1997 as both an attorney and a CPA. The firm handles business, tax, trust, probate, elder-law, and Chapter 7 / 11 / Subchapter V matters as principal counsel — and stands available as co-counsel or Of Counsel support for firms whose clients present matters outside their primary practice area.
Fee-division arrangements are structured in strict compliance with Texas Disciplinary Rule 1.04(f). Engagement letters and joint-responsibility acknowledgments are furnished before any work begins.
Business formation, M&A, buy-sell agreements, entity restructuring, and the tax planning that surrounds each. Full attorney + CPA analysis from one desk.
Complex trust drafting, probate administration, guardianship, elder law, and the coordinated tax planning that most litigation and family-law practices are not resourced to handle.
Business and individual bankruptcy — restructuring, liquidation, and the Sub V small-business reorganization. Admitted to N.D. and E.D. Texas Bankruptcy Courts since 2001.
Pre-immigration tax planning, EB-5 investor structuring, and U.S.–India / South Asian family matters coordinated with in-country counsel of record.
You send the client. We handle the matter as principal counsel. Client relationship transfers to LSC. Standard arrangement for matters entirely outside your practice area.
We serve as co-counsel on discrete tax or business-law aspects of a matter you continue to lead. Joint engagement letter. Fee division per Rule 1.04(f) with client consent in writing.
For firms without in-house tax or business capacity, we serve quietly as your firm's tax and business attorney — deliverables in your firm's letterhead where the client relationship warrants.
Some Texas firms send us their tax-adjacent, business-succession, and Chapter 11 matters as a standing arrangement. Retained counsel status; priority scheduling; annual case review.
Nothing informal. Nothing verbal-only. Every referral relationship documented in a way both firms can defend to the State Bar without hesitation.
For discussion of a specific matter, an ongoing referral arrangement, or Of Counsel support. Darryl will respond personally within two business days.
For time-sensitive matters, referring attorneys are welcome to call the firm directly. Darryl personally answers between 9 a.m. and 5 p.m. Central.