Executive Summary

• Parent / Holding Entity: The Pierce (PAW) Family Foundation Ltd. (New Brunswick Business/Non-Profit Corporation, pending structure)

• Operating Subsidiary: Project PAW Carbon & Energy Solutions Corp. (Registered in New Brunswick)

• Primary Asset Base: Sovereign assets, real estate, and capital from William Pierce and Family, held at the Foundation level.

• Core Objective: Establish a protected, legacy-driven corporate structure under New Brunswick law that insulates family holdings while empowering the operating subsidiary to commercialize carbon offset, energy, and environmental technology solutions.

┌─────────────────────────────────────────────────────────────┐
│          The Pierce (PAW) Family Foundation Ltd.            │
│                 (New Brunswick Parent / HoldCo)             │
│  • Holds Real Estate, Family Estate Capital & Core IP       │
│  • Provides Governance, Philanthropy & Strategic Capital    │
└──────────────────────────────┬──────────────────────────────┘
                               │ Parent Control / License Rights
                               ▼
┌─────────────────────────────────────────────────────────────┐
│         Project PAW Carbon & Energy Solutions Corp.         │
│                 (Registered New Brunswick OpCo)             │
│  • Executes Commercial Contracts & Carbon Projects          │
│  • Handles Operations, Revenue & Environmental Services     │
└──────────────────────────────┘

Corporate Structure & Asset Protection

Jurisdiction & Governance

By structuring under New Brunswick (Corporate Registry - Service New Brunswick):

• Liability Firewall: Commercial liabilities, field risk, and operational debts generated by Project PAW Carbon & Energy Solutions Corp. remain strictly within the New Brunswick subsidiary, protecting the family foundation’s balance sheet.

• IP Centralization: Trademarks, proprietary methodologies, and the family name are owned by The Pierce (PAW) Family Foundation Ltd. and licensed down to the operating company via intercompany agreements.

• Tax Efficiency: Allows the use of Canadian tax provisions (e.g., Section 85 tax-deferred rollovers under the Income Tax Act) when transferring assets or sole proprietorship holdings into the corporate entities.

Asset & Revenue Allocation Matrix

Asset Category Entity Strategic Function Family Real Estate & Long-Term Capital The Pierce (PAW) Family Foundation Ltd. Safe-haven holding, legacy estate growth, and asset protection.

Trademarks & Intellectual Property

The Pierce (PAW) Family Foundation Ltd.Centralized brand ownership licensed to subsidiaries.

Commercial Operations & Equipment

Project PAW Carbon & Energy Solutions Corp.Active business operations, project execution, and commercial debt.

Carbon Credits & Service Contracts

Project PAW Carbon & Energy Solutions Corp.

Revenue-generating activities and client service agreements.

Operations & Market Strategy (Project PAW)

• Target Markets: New Brunswick municipalities, industrial energy consumers, and enterprise clients pursuing decarbonization and carbon offset compliance.

• Core Offerings:

  • Carbon accounting, offset creation, and verification services.

  • Sustainable energy integration and clean technology deployment.

  • Regional environmental infrastructure projects across Atlantic Canada.

Implementation Roadmap (New Brunswick)

1. Incorporate Parent Entity: Formally register The Pierce (PAW) Family Foundation Ltd. with Corporate Registry (Service New Brunswick).

2. Structuring Intercompany Relationships: Finalize ownership percentage and formalize intercompany contracts (IP Licensing and Management Service Agreements) between the Foundation and Project PAW.

3. Asset Rollover: Execute formal asset transfers to move sole proprietorship holdings into the appropriate corporate accounts.

4. Commercial Operations Launch: Scale commercial carbon and energy contracts through the newly structured New Brunswick corporate umbrella.