SEP-IRA Contribution Limits for 2025 and 2026:
What Business Owners and Self-Employed Individuals Need to Know By Jessica I. Marschall, CPA, ISA AM ~ January 20th, 2025 Simplified Employee Pension Individual Retirement Accounts (SEP-IRAs) remain one of the most powerful retirement savings tools available to small business owners and self-employed individuals. With higher contribution limits than traditional IRAs and relatively simple administration, […]
Read MoreNavigating the New Landscape of Charitable Contribution Deductions: Critical Changes for 2026 and Beyond
By Jessica I. Marschall, CPA President & CEO, MAS LLC December 2025 Executive Summary The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, introduces fundamental changes to charitable contribution deductions effective January 1, 2026. These provisions create a complex interplay of new limitations, permanent extensions, and strategic planning opportunities that […]
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 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 MoreFinishing Extension Season: Clients and Businesses Face Significantly Rising Healthcare Costs as ACA Premium Tax Credits Near Expiration
Jessica I. Marschall, CPA October 15th, 2025 As we finish extension season, it is clear that our clients and their businesses are not prepared for the significantly rising healthcare costs that are already implemented due to rising costs, but this is especially important if the Affordable Care Act Premium Tax Credits expire. If Congress does […]
Read MoreOBBBA: What the Latest Guidance Means for Individuals, Businesses, and Payroll in 2025–2026
Jessica I. Marschall, CPA, ISA AM August 13th, 2025 Executive summary. Treasury and the IRS have started to roll out operational guidance for the One Big Beautiful Bill Act (OBBBA). For Tax Year 2025, the government is not changing individual information returns or federal withholding tables; most practical form changes are being pushed to 2026. […]
Read MoreCharitable Giving Under the One Big Beautiful Bill Act: A New Era of Incentives and Complexity, Especially for Non-Cash Donations
By Jessica I. Marschall, CPA, ISA AMJuly 13, 2025 The One Big Beautiful Bill Act (OBBBA), signed into law earlier this year, overhauled major components of the federal tax code with provisions designed to encourage business growth, simplify certain deductions, and, importantly for the nonprofit sector, revitalize charitable giving incentives. While much of the public […]
Read MoreDonor-Advised Funds: A Technical and Tax-Focused Deep Dive
By Jessica I. Marschall, CPA — July 3, 2025 What is a Donor-Advised Fund (DAF)? At MAS LLC, we have observed a noticeable increase in the establishment of Donor-Advised Funds (DAFs) among our clients. This trend is echoed across our affiliated organizations, The Green Mission Inc. and Probity Appraisal Group, where charitable planning and non-cash […]
Read MoreThe Qualified Appraiser
Article: The Qualified Appraiser Category: Charitable Donations Within the industry of personal property appraisal production, many brilliant individuals utilize conservative and accurate valuation and set the standard for the industry. Unfortunately, like any financial sector, there is the potential for abuse. These abuses are typically one of two types and often a combination of both. […]
Read MoreNon-Monetary Charitable Contribution Deduction
Article: Non-Monetary Charitable Contribution Deduction Category: Charitable Donations An individual can deduct the Fair Market Value of deconstructed materials and/or personal property on the 1040 Schedule A—Itemized Deductions A corporation can deduct the Fair Market Value of deconstructed materials and/or personal property as a deduction on their 1120 return. In either deduction scenario, a donor […]
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