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 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 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 R&D Tax Credit and the R&D Deduction
Two Incentives, One Compliance Discipline By Jessica Irving Marschall, CPA May 2026 For more than four decades, federal tax law has offered businesses two separate and distinct incentives for investing in research. The first is the credit for increasing research activities under Internal Revenue Code Section 41, commonly called the R&D tax credit. The second […]
Read MoreHigh-Impact Tax Issues Heading Into the 2026 Tax Season
A Strategic Advisory Guide for Sophisticated Taxpayers and Business Owners By Jessica Marschall, CPA, ISA AM President & CEO, MAS LLC | The Green Mission Inc. | Probity Appraisal Group | GM-ESG December 20th, 2025 As the 2026 filing season approaches, the questions being asked by sophisticated taxpayers are no longer about filing thresholds or […]
Read MoreMaximizing Tax Benefits: A Comprehensive Guide to C Corporation Employee Benefit Programs
Jessica Irving Marschall, CPA President and CEO, MAS LLC December 14th, 2025 Executive Summary C corporations occupy a unique position in the American business landscape, offering substantial tax advantages through employee benefit programs that are simply unavailable to pass-through entities such as S corporations, partnerships, and limited liability companies. The 2017 Tax Cuts and Jobs […]
Read MoreQualified Small Business Stock (QSBS)
Technical Requirements, Implementation Strategies, and Post-OBBBA Planning A Comprehensive Guide Under IRC Section 1202 Tax Advisory & Consulting Services Qualified Small Business Stock (QSBS) Technical Requirements, Implementation Strategies, and Post-OBBBA Planning A Comprehensive Guide Under IRC Section 1202 December 2025 Jessica Irving Marschall, CPA, ISA AM President & CEO, MAS LLC Fredericksburg, Virginia Executive Summary […]
Read MoreFrom Tax Code to Deconstruction Sites: Building Solutions to America’s Housing Crisis
By Jessica I. Marschall, CPA, ISA AMNovember 23, 2025 Finding Hope in the Intersection of Tax Policy and Climate Action After 26 years navigating the labyrinthine corridors of federal tax policy and six years elbow-deep in deconstructed buildings across America, I have discovered something remarkable: the same 76,000 pages of tax code (including tax memos, […]
Read MoreThe IRS at a Breaking Point Part 2: What Taxpayers Need to Know About Automation, Staffing Shortages, and the End of Direct File
Jessica I. Marschall, CPA November 20th, 2025 In recent months, I have seen a sharp increase in clients receiving automatic IRS collection notices, even when their cases were actively being worked, fully documented, or awaiting IRS action. These notices are not the result of taxpayer error. They are the predictable outcome of an agency operating […]
Read MoreVIRGINIA’S ENERGY TRANSFORMATION: TAX, WORKFORCE, AND INFRASTRUCTURE IMPLICATIONS FOR REGIONAL BUSINESS GROWTH
Strategic Insights for MAS LLC Tax Advisory and GM-ESG Clients Jessica I. Marschall, CPA, President and CEO MAS LLC, The Green Mission Inc., GM-ESG and Probity Appraisal Group Virginia stands at the epicenter of a generational energy transformation driven by unprecedented data center expansion, artificial intelligence infrastructure demands, and evolving utility capacity constraints. The November […]
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