Commission Distribution SOP

1. Commission SOP 2. Transaction Workflow 3. Tax Trends 4. Tax Recapture 5. IRIS/Income 6. PLEX/Capital Master Framework

Complete Process Map: Deal Close to Commission Distribution

This is the end-to-end workflow. Verify each step is in the correct sequence.

Deal Closes at Title Company

Title company funds commission to KW Memorial. TC/Transactly processes CDA (Commission Disbursement Authorization). Invoice # assigned.

Title Co → Keller Williams Memorial

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KW Split Calculation

Gross Commission (3% of sale price) + $495 Archive Compliance fee - $65 Memorial Realty - $55 E&O Insurance - $10 KW Nonprofit. JRD is CAPPED at $18K + royalty — associate royalty OFF, company split (30%) OFF.

Net to DG = Commission - $130 fees (when capped)

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Outside ReferrAL Check

If inbound referrAL percentage < 1.0, deduct referrAL amount from gross. Example: Diener/1609 Tabor = 25% inbound = -$3,900 outside referrAL. Net after referrAL = Agent Gross Commission.

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Agent vs. Lead Determination

If Team Agent (DLO, SMT, GAV, EDE): Agent gets 70% of TPJ Income, DG retains 30%. Agent quarter cap: $4,500.
If Lead (JRD or KLJ): Full TPJ Income flows to Profit First split. JRD/KLJ annual cap: $18,000 + royalty.

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Profit First Allocation

Revenue deposits to DG INCOME CHK X6886, then split:

Bucket	%	Account	Current Balance
Profit	10%	DG PROFIT CHK X6081	$3,817
Compensation	40%	DG COMP X2958	$277
Tax Reserve	15%	DG TAXES CHK X6094	$8,274
Operating Expenses	35%	DG OPEX CHK X2961	$8,910
Team Salary	varies	DG TEAM SAV X8868	$43,785

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Expense Deduction

Listing deals: $750 (marketing/sign/foto) | Buyer deals: $450 (closing gift/misc) | Landlord: $0 | Special estates: up to $895

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Record and Reconcile

QBO Categorize income + expenses by code (51900, 61000, 65400, etc.) | Transaction Board Update status to Closed | Spending Plan Record in Profit First sheet | Log Sheet Journal entry for money movement

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Agent Payroll Processing (if team deal)

Paychex Login: diosanagroup. Process agent salary (70% of TPJ Income). JRD W-2: $30K/yr, ~22% withholding. Payroll account: BofA TPJ Payroll x3813 ($33,219 current). Historical total: $180,147.

DG TEAM SAV X8868 → BofA TPJ Payroll X3813 → Agent bank

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✓

MILESTONE: Commission fully distributed

PF split complete, all systems updated, agent paid (if applicable), cap tracked, QBO reconciled.

2026 Commission Activity (Year to Date)

Total Deals

14 JRD + 1 KLJ + 1 DLO + 1 EDE

Total Volume

$6.0M

$5.3M JRD + $257K KLJ + rest team

Gross Commission

$172,296

Avg $10,135/deal

Pipeline (90-day)

$112,302

$104.9K JRD + $7.4K KLJ

Per-Agent Cap Tracking

Agent	Deals	Volume	Gross Commission	Cap Status
JRD	14	$5,296,005	$159,030	CAPPED (royalty OFF)
KLJ	1	$257,000	$7,710	$10,290 to cap
DLO	1	$130,000	$1,560	$2,940 to Q cap
EDE	1	$333,000	$3,996	$504 to Q cap
SMT	0	$0	$0	$4,500 to Q cap
GAV	0	$0	$0	$4,500 to Q cap

Recent PF Splits (Feb 2026)

Date	Client	Agent	Profit 10%	Comp 40%	Tax 15%	OPEX 35%	Total
2/20	McMillan/723 Marcella	JRD	$957	$3,826	$1,435	$3,348	$10,015
2/10	Poon/2803 Fairhope	JRD	$1,503	$6,011	$2,254	$5,260	$15,478
2/3	223 Sparkling Water	JRD	$702	$2,808	$1,053	$2,457	$7,915
2/3	Viera/6006 Stockholm	KLJ	$295	$1,180	$443	$1,033	$3,700
2/2	Hamayoun/6411 St Placidia	JRD	$131	$522	$196	$457	$1,305

Cross-Analysis Results (3 Loops)

Loop 1 — Sequence Logic Gaps

Steps 2-3 (KW split + referrAL check) run sequentially but COULD run in parallel if referrAL status is known at contract signing
No formal handoff trigger between Step 7 (record) and Step 8 (payroll) — relies on manual review
Transaction Board uses static $300K template row for commission calc; actual deal prices differ, creating mismatch risk in bottom-section formulas

Loop 2 — Data Source Verification Gaps

3 separate spreadsheets (Transaction Board + Spending Plan + LOC Tracker) with NO live sync — manual reconciliation risk
Q3 2025 tax payment came from COMP account (X2958), NOT from TAXES account (X6094) — PF discipline break
QBO not live-connected — only category codes mapped, no API pull
Payroll sheet shows total historical ($180K) but not per-agent breakdown

Loop 3 — Corrections Applied

FIX 1: Added Step 8 (Agent Payroll) as explicit step — was previously implicit between Steps 5 and 7
FIX 2: Clarified cap tracking per agent type (quarter cap $4,500 for agents vs annual cap $18K for leads)
FIX 3: Added explicit account routing for team pay: DG TEAM SAV → TPJ Payroll → Agent
FIX 4: ReferrAL check (Step 3) now shows correct TPJG vocabulary (ReferrAL with capital A)
AUTOMATION TARGET: Steps 5-8 can be automated: commission triggers PF split + QBO entry + Transaction Board update + Paychex payroll run