Paying Mexican Contractors as a U.S. C-Corp: The 1099 Trap
Most U.S. startups issue W-9s and 1099-NECs to Mexican contractors who legally can't accept them. The form isn't the risk. Three tests decide what is.
JOHNSON STRATEGIC ADVISORY
The Brief — Fractional CFO Notes
Strategic finance for U.S. and LATAM startup founders
Specific, opinionated writing on strategic finance, fundraising, and operating playbooks.
The Finance Stack for a Delaware C-Corp with International Founders
Accounting software is the easy part. The stack that matters for a foreign-owned Delaware C-Corp is the compliance layer most founders find out about late.
SAT Compliance for a U.S.-Funded Mexican Subsidiary
The first thing a U.S. VC asks about your Mexican subsidiary is whether SAT exposure reaches the parent. Three setup decisions determine the answer.
The First Institutional Round for a LATAM Fintech
What separates a LATAM fintech that raises its first institutional round from one that stalls with angels: metrics, structure, and regulatory posture.
Delaware C-Corp vs Mexican S.A. de C.V. for VC Fundraising
Mexican founders raising from U.S. VCs need a Delaware C-Corp parent. Incorporating S.A. de C.V. first costs 4-6 months and six figures to unwind.
What a Fractional CFO Actually Does in Month 1
The 14 specific deliverables a real fractional CFO ships in the first 30 days. If yours can not show you 10 of them by day 30, you hired the wrong person.
Burn Multiple Benchmarks for Series A SaaS in 2026
What burn multiple gets a Series A funded in 2026 (<1.5), what doesn't (>2.0), the 3 inputs founders calculate wrong, and 5 levers to fix it in 90 days.
Bookkeeper vs Controller vs Fractional CFO: Who to Hire When
A bookkeeper, a controller, and a fractional CFO solve three different problems at three price points. Hire out of order and you burn $50K to $150K.
Why Your Startup Runway Calculation Is Probably Wrong
Most startup runway numbers are off by 2-4 months. Trailing burn, lumpy timing, and gross-vs-net confusion. The cleaner method, from a fractional CFO.
Why Most Founders Hire a Fractional CFO Too Early
$8K/month fractional CFO or $2,900/month controller? Most founders pick wrong — that's $4,700 a month wasted. How to choose the right finance hire.
Welcome to The Brief — Notes from a Fractional CFO
Notes from a fractional CFO at Johnson Strategic Advisory. Strategic finance, fundraising, and operating posts for U.S. and LATAM startup founders.