Hoffman Associates

Founder John Hugo Eickhoff Jr. functioned as the chief promoter and architect of the CRAT scheme, working alongside CPA Aric Elliot Schreiner and attorney Damon Thomas Eisma on tax structuring and asset deployment. Rhonda Kaye Eickhoff held formal ownership of the LLC and managed client-facing operations. There is no evidence of a dedicated investment committee or independent fiduciary oversight — all investment activity flowed through the CRAT structure Eickhoff designed.

The firm did not source deals in the traditional sense — it originated transactions through its estate planning client base. High-income individuals were sold on the CRAT tax strategy, after which proceeds were directed into real estate holdings in Missouri, Illinois, Iowa, and Alabama. The deal flow was entirely captive, generated by the advisory sales pipeline rather than external broker networks or GP relationships.

Neither. The firm operated as a tax-opinion and structured-product shop masquerading as an estate planning advisory. There is no evidence of a discretionary fund, managed account platform, or multi-family office service model. The Department of Justice characterized it as an abusive tax-shelter promotion business, and a federal court permanently enjoined its principals from any future shelter activity.

Proceeds flowing through the CRAT structure were directed into a mixed-use real estate portfolio spanning at least four Midwestern and Southern states. Public records identify holdings in Missouri, Illinois, Iowa, and Alabama, comprising commercial, residential, and multi-family properties. No detailed rent roll or total portfolio value has been disclosed publicly.

In 2019, the US Department of Justice obtained a permanent injunction barring Hoffman Associates and its named principals from organizing, promoting, or selling any tax shelter. The court also ordered disgorgement of gross receipts tied to the CRAT scheme. No public dissolution filing is available, but the firm's core business is legally prohibited from operating. Its website, hoffman-assoc.com, yielded no scraped content as of the latest Altss review.

There is no evidence of a legitimate philanthropic structure. The charitable remainder annuity trust vehicle was the core product, but the DOJ found this structure was used solely to generate inflated deductions for participants rather than to fund bona fide charitable activity. No separate foundation, DAF, or grant-making entity has been identified.

By early 2016, the Department of Justice had identified roughly 100 participants across nine states claiming a combined $37 million in charitable deductions through the arrangement. The full total deployment across all years has not been disclosed, and Hoffman Associates has never published an AUM figure.