Why Advisors Are Rethinking Entity Structures, and Why Those of Us in Specified Service Businesses Have Fewer Options
By Jessica Irving Marschall, CPA, ISA AM, President & CEO, Marschall Accounting Services, LLC, September 27th, 2026 MAS LLC | www.MarschallTax.com Accounting Today ran a piece this week, written by Zoe Sagalow and originally published in Financial Planning, that caught my attention for two reasons. The first is that it says out loud what we […]
Read MoreFrom GILTI to NCTI: What the One Big Beautiful Bill Act Means for CFC Owners, Form 5471 Filers, and 2026 Audit Risk
By Jessica Irving Marschall, CPA, ISA AM President and CEO, Marschall Accounting Services LLC | September 2026 For eight years, U.S. shareholders of controlled foreign corporations have lived with the Global Intangible Low-Taxed Income regime created by the Tax Cuts and Jobs Act of 2017. Beginning with foreign corporation tax years that start after December […]
Read MoreQSBS Technical Implementation Guide Updated September 2026
MAS LLC Tax Advisory & Consulting Services IRC Section 1202: Qualification, 2025 Changes, Planning and Compliance September 2026 Jessica Irving Marschall, CPA, ISA AM President & CEO, MAS LLC Fredericksburg, Virginia Executive Summary Internal Revenue Code Section 1202 offers one of the most significant tax benefits available to founders, investors, and employees of qualifying C […]
Read MoreThe Affordability Squeeze: What Rising Costs Mean for Small Business, and How to Fight Back
By Jessica Irving Marschall, CPA, ISA AM President & CEO, Marschall Accounting Services LLC, The Green Mission Inc., Probity Appraisal Group, and GM-ESG September 6th, 2026 Every September (especially after Labor Day) our tax practice, MAS LLC, crunches the numbers for expense planning and revenue growth. This year, however, the conversation has a […]
Read MoreCharitable Giving in 2026: How the One Big Beautiful Bill Act Reshapes the Rules for Donors
What individuals, corporations, and nonprofit partners need to know about the new deduction landscape, and the federal scholarship tax credit arriving in 2027 Jessica Irving Marschall, CPA By Jessica I. Marschall, CPA, ISA AM | President and CEO, The Green Mission Inc. ~ GM-ESG ~ Probity Appraisal Group ~ MAS LLC | August 2026 The […]
Read MoreThe One Big Beautiful Bill Act in 2026: A Comprehensive Guide to the Provisions Taking Effect This Year
A detailed guide to the major individual, business, benefits, and international changes now in force, and what taxpayers should do about them By Jessica I. Marschall, CPA | President and CEO, Marschall Accounting Services LLC | August 2026 The One Big Beautiful Bill Act, enacted as Public Law 119-21 on July 4, 2025, changed more […]
Read MoreThe S Corporation Questions Our Clients Are Asking Right Now, and What the Latest Developments Mean for You
By Jessica Irving Marschall, CPA, Marschall Accounting Services, LLC, August 20th, 2026 Every so often, a single week at our office tells a story. This past week, client after client reached out with questions that all circled the same territory: Is my S corporation still the right structure? What changed under the new tax […]
Read MoreProving the Exclusion: QSBS Requirements and the Substantiation File That Defends Them
The four pillars of Section 1202 qualification, the One Big Beautiful Bill Act enhancements, and the documentation program that carries the position from formation to exit By Jessica I. Marschall, CPA August 13, 2026 Introduction: The Exclusion Belongs to the Shareholder Who Can Prove It Internal Revenue Code Section 1202 offers one of the most […]
Read MoreThe Complete Client Guide to S Corporations: Benefits, Risks, Compliance, and Common Mistakes
By Jessica Irving Marschall, CPA Marschall Accounting Services, LLC August 11, 2026 Choosing to operate as an S corporation can be one of the most valuable tax planning decisions available to a closely held business owner. When the structure is used correctly, it can provide liability separation, pass-through taxation, meaningful payroll tax planning opportunities, and […]
Read MoreLifting the Bottom of the K: Bringing High-Level Tax Strategy to Fredericksburg Small Businesses
By Jessica Irving Marschall, CPA, President and CEO, Marschall Accounting Services, LLC July 14, 2026 Marschall Accounting Services, LLC has spent years delivering sophisticated tax advisory services to clients throughout the country, with a significant concentration of clients in high-tax states such as New York, Illinois, and California. We have now expanded our practice with […]
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