Board Memo · Feb 2026

Acquire Carry’s
401k Business

A good opportunity at a fair price.
A strong accelerant if we buy.

2,951

solopreneurs

$218M

AUM

$5M

target price

The Opportunity

What We Are Buying

Funded Solopreneurs

2,951 customers (2,592 cross sell eligible) holding $218M in AUM. 534 customers at 24+ months locked at 0% churn. AUM compounds from $54K avg annual deposits per existing account ($29K first year for new accounts) + 7% market returns.

Regulatory Moat

BD/RIA license, SEC registration, SOC 2, AML compliance. All operational. A 2 to 3 year head start over building from scratch.

FINRASECSOC 2AML
Solo OS Completion

5 of 6

Books
Tax
Payroll
Healthcare
Retirement
Loans
LiveCarry fillsGap
Competitive Strategy

Why We Should Buy

Compounding Fees

BD/RIA fees grow with AUM. Existing accounts contribute ~$54K/yr on average ($29K first year for new accounts), markets compound balances. No new sales effort required.

Sticky Capital

Average account balance is ~$50K, Y2+ contribution rate ($54K) is nearly 2x the first year rate ($29K). Retirement money stays on the platform for decades.

The December Monopoly

Only provider accepting Solo 401k apps after Dec 22. 355 zero CAC lock ins per year: $932K/3yr revenue, $2.1M to $2.9M EV per cohort.

How Carry Strengthens Lettuce

Completes the Solo OS

No one else offers S Corp + tax + banking + bookkeeping + healthcare + retirement in one place.

Higher Switching Costs

Moving a 401k is painful. Once retirement is on the platform, customers stay.

Better Data for AI

Retirement + tax + income data gives the most complete picture of a solopreneur’s finances.

Proactive Tax Moves

Tell a customer in November to put $X into Solo 401k before Dec 31 to save $Y in taxes.

Subscription Pricing Strategy

Lettuce Complete

Offer Carry customers an opt in $99/mo promo for Y1 on Lettuce Complete (Pro + 401k). No forced migration. Upgrade bundle pricing to $349/mo post acquisition for all other customers.

Dec Rush Revenue

$932K/3yr

355 lock ins per cohort

Cross Sell Window

12 mo

no forced migration

Blended Monthly Churn

~2.8%

vs 4.2% Carry standalone

Recommended Pricing

Optimal Pricing Strategy

Carry Y1 promo$99/mo (opt in, 18% = 467 customers)
Lettuce Complete$349/mo from day 1 ($50 over Pro)
Lettuce Pro upgrade8% (48 customers) at $349
Dec rush lock ins355 (12 mo commitment, 0% Y1 churn)
Y1 subscription revenue$3.90M

Price Sensitivity Analysis

Multi-tier churn: 8% bundle, 0% for 24+ month (534 locked), 40% standalone, 10% Lettuce Pro. 355 Dec lock ins. Not counting new growth.

Y2 subscription revenue$5.92M

Price Sensitivity Analysis

Complete pricing kicks in Y2. 534 customers locked at 0% churn. Bundle customers at 8% churn. Standalone at 40%. Not counting new growth.

2yr total revenue$9.81M (+67% vs baseline)

Price Sensitivity Analysis

Baseline 2yr: $5.89M. Multi-tier churn model. Y2 surges as Complete pricing kicks in. Not counting new growth.

Financial Case

What It Costs and Returns

Our Valuation

$3.8M to $5.7M

2,951 customers · $218M AUM · BD/RIA licensed

Cost Structure
Purchase$3.8 to $5.7M
Annual operating$1.06M
Migration churn (one time Y1)$77K
All in (at midpoint $4.7M)~$5.9M
Year 1 Acquisition Revenue
Subscriptions$3.90M
BD/RIA fees$0.80M
Incl. advisory fee (~$15K, conservative)

Advisory Fee Assumption

50% advisory retention assumed on ~491 currently paying accounts (~$15K/yr). $0 from 2,527 grandfathered accounts until we understand AUM robo managed vs. self directed distribution and post June 2025 cohort's Jan 2027 churn behavior.

Year 1 (from acquisition)$4.70M
Year 2+ Acquisition Revenue
Year 2 acquisition revenue$7.13M
Year 3 acquisition revenue$7.10M
Year 5 acquisition revenue$7.11M
AUM compounds$218M → $523M (Y5)
ACQUISITIONPAYBACK

~16

months

ACQUISITIONPAYBACK

~16

months

Revenue exceeds cost within 16 months at midpoint.

Year 3 Enterprise Value Add

$43M to $57M

Year 3 revenue of $7.10M at a 6 to 8x multiple. Revenue from the acquisition grows as AUM based BD/RIA fees compound (rate adjusted for projected Fed cuts) while subscription revenue normalizes post Complete pricing.

Cost

$4.7M

Yr 3 Rev

$7.1M

Value Add

$43 to $57M

Full cost breakdown and valuation model in Diligence.

Defensive Case

What If Someone Else Buys

If They Buy

Competitor closes Solo OS gap.
2,951 customers and their surrounding network become hard to convert.
Estimated $3M to $10M/yr in acquisition revenue funding a direct competitor's growth engine.
Lose December Rush moat and valuable time.

If We Buy

Own the retirement vertical.
Cross sell 2,951 customers (2,592 eligible) into Lettuce and vice versa ($4.70M Year 1 revenue, $7.13M Year 2).
4 of 6 Solo OS verticals covered.
534 customers locked at 0% churn (24+ months in ecosystem). AUM compounds from deposits + market returns.

Competitive Landscape

14

companies mapped

3 credible / 11 weak fit

CollectiveHigh

$150M raised

Same market. No retirement product. Acquiring Carry closes a critical gap.

UbiquityHigh

$3B AUM

Already runs Solo 401k. Gains BD/RIA license and 2,951 funded members.

ForUsAllSleeper

$1.7B AUM

Direct Carry competitor today. SEC registered RIA with existing Solo 401k infrastructure.

Full threat matrix with all 14 companies in Diligence.

Risks

Key Risks

HIGH

DriveWealth Consent

DW must approve change of control. No consent, no deal. Engage before LOI.

HIGH

Customer Churn (Fee Cliff)

Fees jump 15 to 35bps Jan 2027. Tie earnout to post cliff retention.

MED

Revenue Inheritance

MRR declining 3 months. Lower rates pressure BD/RIA revenue (interest income). Value on AUM, not SaaS.

MED

Ongoing Compliance

SEC exam open, no findings. Solo 401k rule changes could raise costs. Escrow 10 to 15%.

MED

Distraction + Staffing

Another integration alongside healthcare. CCO needed on staff ($238K). Lean 5 person team ($883K/yr). CCO needed on staff ($238K).

Recommendation

Proceed at $3.8M–$5.7M

Manageable risk profile with substantial upside.