High-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 […]
Read MoreTreasury Simplifies the Corporate Alternative Minimum Tax: What Businesses Need to Know
Jessica I. Marschall, CPA November 8th, 2025 A New Phase for the Corporate AMT In mid-2025, the U.S. Treasury and IRS issued a series of changes that significantly ease compliance with the Corporate Alternative Minimum Tax (CAMT)—a 15% minimum tax on adjusted financial statement income (AFSI) for large corporations. These updates aim to simplify how […]
Read MoreReal Estate Provisions of the One Big Beautiful Bill Act: What Developers, Investors, and Owners Need to Know
Jessica I. Marschall, CPA, ISA AM August 30th, 2025 The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025 as Public Law 119-21, represents the most comprehensive tax overhaul for the real estate industry since the Tax Cuts and Jobs Act of 2017. This legislation permanently extends key TCJA provisions while […]
Read MoreOBBBA 2025: Expensing Software Development Costs Under New Section 174A—Still Consider Amortization?
By Jessica I. Marschall, CPA, ISA AM The One Big Beautiful Bill Act (OBBBA) enacted significant changes to the treatment of research and development (R&D) expenditures, including software development. For tax years beginning after December 31, 2024, domestic software development costs that qualify as R&D may be immediately expensed rather than capitalized. This represents a […]
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