# Fire + Frost Holdings — Business Restructuring

**Task ID:** FFG-TASK-003  
**Status:** READY TO START  
**Priority:** Tier 0 - Strategic Foundation  
**Created:** February 22, 2026  
**Created By:** The Blueprint (Chronicler #21)  
**Estimated Time:** 6-8 weeks (3 hours active work, rest is government processing)

---

## 🎯 EXECUTIVE SUMMARY

Consolidate Firefrost Gaming and The Nerdsmiths under unified legal structure: **Fire + Frost Holdings, LLC**

**Current state:**
- Nagus Custom Crafts, LLC (registered legal entity)
- Firefrost Gaming (brand only, not registered)
- The Nerdsmiths (brand only, not registered)

**Future state:**
```
Fire + Frost Holdings, LLC (renamed from Nagus Custom Crafts, LLC)
├── DBA: Firefrost Gaming (digital/gaming division)
└── DBA: The Nerdsmiths (physical crafts division)
```

**Strategic vision:** Business empire under one umbrella with meaningful name that reflects Fire + Frost philosophy

---

## 💰 COST BREAKDOWN

**Total: $165-215**

| Item | Cost | Notes |
|------|------|-------|
| Articles of Amendment (MN SOS) | $35-50 | Rename Nagus → Fire + Frost Holdings |
| Firefrost Gaming DBA | $50 | Minnesota filing fee |
| The Nerdsmiths DBA | $50 | Minnesota filing fee |
| firefrostholdings.com domain | $15/year | Register Friday (billing alignment) |
| Google Workspace (optional temp) | $12/month | If needed before Mailcow ready |
| Business cards (optional) | $20-50 | New branding |

**Compare to:** Creating 2 separate LLCs = $1,000-1,500+

---

## ⏱️ TIMELINE

**Week 1 (Preparation):**
- Monday-Thursday: Research MN SOS filing process, gather documents
- **Friday: Register firefrostholdings.com** (billing alignment)

**Week 2 (Filing):**
- Draft Articles of Amendment
- File with Minnesota Secretary of State
- Pay filing fee (~$50)

**Week 3-4 (Processing):**
- MN SOS reviews and approves
- Receive amended Articles (2-4 weeks)

**Week 5 (Updates):**
- Update IRS records (same EIN, new name)
- Update business bank account
- File Firefrost Gaming DBA
- File The Nerdsmiths DBA

**Week 6 (Digital Rollout):**
- Set up firefrostholdings.com email
- Deploy simple landing page
- Update firefrostgaming.com footer
- Build/update thenerdsmiths.com
- Update invoices and signatures

**Total: 6-8 weeks start to finish**

---

## 📋 THREE-PHASE IMPLEMENTATION

### PHASE 1: Legal Restructuring (Weeks 1-4)

**Objective:** Rename Nagus Custom Crafts, LLC → Fire + Frost Holdings, LLC

**1.1 Verify Current Status**
- [ ] Confirm Nagus Custom Crafts, LLC in good standing (MN SOS database)
- [ ] Verify registered agent information current
- [ ] Locate original Articles of Organization
- [ ] Locate EIN confirmation letter

**1.2 File Articles of Amendment**
- [ ] Download form from MN Secretary of State website
- [ ] Complete form:
  - Current name: Nagus Custom Crafts, LLC
  - New name: Fire + Frost Holdings, LLC
  - Reason: Business name change to reflect current operations
- [ ] Sign as authorized member/manager
- [ ] File online at: https://mblsportal.sos.state.mn.us/
- [ ] Pay filing fee (~$35-50)
- [ ] Save filing confirmation

**1.3 Wait for Approval**
- [ ] Monitor MN SOS portal for approval status
- [ ] Receive amended Articles (2-4 weeks processing)
- [ ] Save official documentation

**1.4 Update Federal Records**
- [ ] Contact IRS Business & Specialty Tax Line: 1-800-829-4933
- [ ] Inform them of business name change
- [ ] Confirm EIN remains the same (no new EIN needed)
- [ ] Request confirmation letter with updated name

**1.5 Update Business Bank Account**
- [ ] Bring amended Articles to bank
- [ ] Update business name on account
- [ ] Verify all signatory cards updated
- [ ] Order new checks if using checks

---

### PHASE 2: DBA Filings (Week 5)

**Objective:** File "Doing Business As" names for both operating divisions

**2.1 File Firefrost Gaming DBA**
- [ ] Complete Minnesota DBA application
  - Legal entity: Fire + Frost Holdings, LLC
  - DBA name: Firefrost Gaming
  - Business activity: Game server hosting, digital products
- [ ] File with Minnesota Secretary of State
- [ ] Pay filing fee (~$50)
- [ ] Save DBA certificate

**2.2 File The Nerdsmiths DBA**
- [ ] Complete Minnesota DBA application
  - Legal entity: Fire + Frost Holdings, LLC
  - DBA name: The Nerdsmiths
  - Business activity: Custom crafts, 3D printing, physical products
- [ ] File with Minnesota Secretary of State
- [ ] Pay filing fee (~$50)
- [ ] Save DBA certificate

**2.3 Update Bank for DBAs**
- [ ] Bring DBA certificates to bank
- [ ] Add DBAs to business account
- [ ] Verify bank accepts checks/payments made to:
  - Fire + Frost Holdings, LLC
  - Firefrost Gaming
  - The Nerdsmiths
- [ ] Consider sub-accounts for tracking (optional):
  - Main account (Fire + Frost Holdings)
  - Sub-account: Firefrost Gaming revenue
  - Sub-account: The Nerdsmiths revenue

**2.4 Update Accounting**
- [ ] Add categories in QuickBooks/accounting software:
  - "Firefrost Gaming Income"
  - "The Nerdsmiths Income"
  - "Fire + Frost Holdings Expenses" (shared costs)
- [ ] Set up proper revenue tracking per division
- [ ] Update tax preparation for consolidated entity

---

### PHASE 3: Email & Digital Presence (Week 6)

**Objective:** Establish professional digital presence for all three brands

**3.1 Domain & Email Setup**
- [ ] **Friday (billing alignment):** Register firefrostholdings.com with hosting company
- [ ] Configure DNS settings
- [ ] Set up email forwarding (temporary solution):
  ```
  business@firefrostholdings.com → [your primary email]
  michael@firefrostholdings.com → [your primary email]
  meg@firefrostholdings.com → [Meg's email]
  legal@firefrostholdings.com → [your primary email]
  accounting@firefrostholdings.com → [Meg's email or yours]
  ```
- [ ] OR set up Google Workspace ($12/month temporary until Mailcow ready)
- [ ] Test email delivery/sending

**3.2 Fire + Frost Holdings Landing Page**
- [ ] Deploy simple landing page to firefrostholdings.com
- [ ] Include:
  - Company name and tagline
  - List of divisions with links
  - Business contact email
  - Location (Minneapolis, Minnesota)
  - Fire + Frost branding
- [ ] Template provided in: `landing-page.html`
- [ ] Verify SSL certificate active

**3.3 Update Firefrost Gaming Site**
- [ ] Update firefrostgaming.com footer:
  ```
  © 2026 Firefrost Gaming
  A division of Fire + Frost Holdings, LLC
  Minneapolis, Minnesota
  ```
- [ ] Add subtle link to firefrostholdings.com (optional)
- [ ] Update About/Contact pages if applicable

**3.4 Build/Update The Nerdsmiths Site**
- [ ] Build thenerdsmiths.com (new website needed)
- [ ] Include:
  - Portfolio of craft work (Cricut, Glowforge, 3D printing)
  - Order/contact forms
  - Etsy/marketplace links if applicable
  - Footer: "A division of Fire + Frost Holdings, LLC"
- [ ] Deploy and test
- [ ] Submit to search engines

**3.5 Email Signatures**
- [ ] Create professional signatures (templates provided)
- [ ] For Fire + Frost Holdings work:
  ```
  Michael "Frostystyle" Krause
  Fire + Frost Holdings, LLC
  michael@firefrostholdings.com
  Minneapolis, Minnesota
  ```
- [ ] For Firefrost Gaming work:
  ```
  Michael "Frostystyle" Krause
  Owner, Firefrost Gaming
  A division of Fire + Frost Holdings, LLC
  michael@firefrostgaming.com
  ```
- [ ] For The Nerdsmiths work:
  ```
  Michael Krause
  Co-Founder, The Nerdsmiths
  A division of Fire + Frost Holdings, LLC
  michael@thenerdsmiths.com
  ```

**3.6 Invoice & Contract Templates**
- [ ] Update invoice templates (provided in task directory)
- [ ] Fire + Frost Holdings letterhead
- [ ] Division-specific invoice formats
- [ ] Test templates with sample invoices

**3.7 Update External Accounts**
- [ ] Paymenter account (update business name)
- [ ] PayPal/Stripe (if using - update to Fire + Frost Holdings)
- [ ] Domain registrations (update registrant info)
- [ ] Any vendor accounts
- [ ] Business insurance policy (if applicable)

**3.8 Plan Mailcow Migration**
- [ ] When Frostwall + Mailcow deployed (Tasks #7 & #11)
- [ ] Migrate from forwarding/Google Workspace to self-hosted
- [ ] Set up proper email accounts for all domains:
  - @firefrostholdings.com
  - @firefrostgaming.com
  - @thenerdsmiths.com
- [ ] Configure DKIM, SPF, DMARC for all domains
- [ ] Test delivery and migrate contacts

---

## 📄 SUPPORTING DOCUMENTS

**All templates and procedures available in this task directory:**

1. **landing-page.html** - Fire + Frost Holdings website template
2. **email-setup-procedure.md** - Step-by-step email configuration
3. **email-signatures.md** - Professional signature templates
4. **invoice-templates.md** - Updated invoice formats for all divisions
5. **articles-of-amendment-guide.md** - Minnesota filing instructions
6. **dba-filing-guide.md** - Minnesota DBA application process

---

## ✅ SUCCESS CRITERIA

**Phase 1 Complete When:**
- ✅ Articles of Amendment filed and approved
- ✅ MN Secretary of State shows "Fire + Frost Holdings, LLC" as active
- ✅ IRS records updated with new name
- ✅ Business bank account shows new name

**Phase 2 Complete When:**
- ✅ Both DBAs filed and approved
- ✅ Bank accepts payments to all three names
- ✅ Accounting system tracks revenue per division
- ✅ DBA certificates received and filed

**Phase 3 Complete When:**
- ✅ firefrostholdings.com live with landing page
- ✅ Professional email addresses working (@firefrostholdings.com)
- ✅ Both division websites updated with Holdings mention
- ✅ Email signatures and invoice templates in use
- ✅ All external accounts updated

**Overall Success:**
- ✅ Legal structure unified under meaningful name
- ✅ Professional digital presence established
- ✅ Clear brand hierarchy (Holdings → Divisions)
- ✅ Cost kept under $250
- ✅ Foundation ready for future growth

---

## 🚧 POTENTIAL ROADBLOCKS

**Roadblock 1: MN SOS Processing Delays**
- **Risk:** Processing takes longer than 4 weeks
- **Mitigation:** File online (faster), check status weekly
- **Backup:** Can operate under Nagus while waiting, DBAs can be filed after

**Roadblock 2: Bank Name Change Complications**
- **Risk:** Bank requires additional documentation or new account
- **Mitigation:** Call bank first to confirm requirements
- **Backup:** Open new account if necessary (transfer takes 1-2 weeks)

**Roadblock 3: Existing Contract Updates**
- **Risk:** Some contracts tied to "Nagus Custom Crafts" name
- **Mitigation:** Contracts remain valid (entity is same, just renamed)
- **Action:** Send letter to parties: "Nagus Custom Crafts, LLC has changed its name to Fire + Frost Holdings, LLC. All contracts remain in full force and effect."

**Roadblock 4: Email Migration Complexity**
- **Risk:** Email setup more complex than expected
- **Mitigation:** Start with simple forwarding (works immediately)
- **Backup:** Google Workspace temporary solution ($12/month)
- **Long-term:** Mailcow when Frostwall deployed

---

## 📈 FUTURE EXPANSION OPTIONS

**This structure makes it easy to add:**

**More DBAs (when needed):**
- Fire + Frost Consulting (Pterodactyl setup services)
- Fire + Frost Software (commercial product development)
- Fire + Frost Academy (teaching/courses)
- Any future ventures

**Convert to Subsidiaries (when revenue justifies):**
```
Fire + Frost Holdings, LLC (Parent)
├── Firefrost Gaming, LLC (Subsidiary - when revenue > $50K)
├── The Nerdsmiths, LLC (Subsidiary - when revenue > $30K)
└── [Future ventures as separate LLCs]
```

**Investor-Ready Structure:**
- Clean corporate structure
- Separate financials per division
- Easy to value individual divisions
- Can sell or raise capital for specific divisions

---

## 🎯 BENEFITS RECAP

**Why This Structure:**

✅ **Meaningful Name:** "Fire + Frost" reflects core philosophy  
✅ **Professional:** "Holdings" signals empire intent  
✅ **Cost-Effective:** $165-215 vs $1,500+ separate LLCs  
✅ **Flexible:** Can add DBAs or convert to subsidiaries later  
✅ **Clean Branding:** Customer-facing divisions, corporate backend  
✅ **Simplified Taxes:** One entity, one tax return  
✅ **Legal Protection:** LLC shield covers all divisions  
✅ **Growth-Ready:** Structure scales with business  

**Why Not Separate LLCs:**
- ❌ Much more expensive ($1,000-1,500+ to form)
- ❌ Multiple tax returns (more accounting complexity)
- ❌ Annual fees per entity ($50-300/year each)
- ❌ Overkill for current revenue scale
- ❌ Can always upgrade later when justified

---

## 📞 CONTACTS & RESOURCES

**Minnesota Secretary of State:**
- Website: https://mblsportal.sos.state.mn.us/
- Phone: 651-296-2803
- Business Search: https://mblsportal.sos.state.mn.us/Business/Search

**IRS Business Line:**
- Phone: 1-800-829-4933
- Hours: Mon-Fri 7am-7pm local time
- Have EIN ready when calling

**Your Hosting Company:**
- Domain registration: Friday (billing alignment)
- Email setup after domain registered
- Support contact: [your hosting company details]

**Business Banking:**
- Current bank: [your bank name]
- Business banker: [contact if you have one]
- Account number: [keep separate/secure]

---

## 📝 NOTES FOR FUTURE CHRONICLERS

**This restructuring establishes the legal foundation for the business empire.**

**Key decisions made:**
- Option D selected (Simple DBA with renamed holding company)
- Name: "Fire + Frost Holdings, LLC" chosen for meaningful branding
- Email: Domain registered Friday for billing synchronization
- Website: Simple landing page, not full corporate site (for now)

**Why these choices:**
- Cost-effective vs separate LLCs ($165 vs $1,500+)
- Fast to implement (6-8 weeks vs months)
- Flexible for future growth
- Professional without being overkill

**When to revisit:**
- Combined revenue > $50K/year → Consider separate LLCs
- Seeking investment → Build full corporate site
- Adding 3+ divisions → Evaluate subsidiary structure
- Legal complexity increases → Consult business attorney

**This is the foundation. The empire grows in phases, not overnight.**

---

**Created:** February 22, 2026  
**By:** The Blueprint (Chronicler #21)  
**Status:** Ready to execute starting Friday (domain registration)

💙🔥❄️💼

**Fire + Frost + Foundation = Where Love Builds Legacy**
