REAL ESTATE INVESTMENT STRATEGY
A Practical Tax Guide for Individual and Small Business Clients By Jessica Irving Marschall, CPA, ISA AM President and CEO, MAS LLC | The Green Mission Inc. | GM-ESG | Probity Appraisal Group April 2026 Introduction Real estate has long served as one of the most powerful wealth-building vehicles available to individual investors and small […]
Read MoreTax Season Updates: March 2026 Edition
Important Deadlines, Legislative Changes & Tax Planning Insights Dear Valued Clients, As we move through filing season, there is an extraordinary amount to cover. The tax landscape has shifted dramatically with the passage of the One Big Beautiful Bill Act (OBBBA), the IRS is facing serious legal challenges over taxpayer privacy, and rising costs of […]
Read MoreTHE LONG GAME
By Jessica I. Marschall, CPA, ISA AM Rental Property Passive Losses, Depreciation Recapture, and the Tax Consequences You Cannot Afford to Ignore President & CEO, MAS LLC | The Green Mission Inc. | Probity Appraisal Group | GM-ESG Published February 2026 | For educational and professional reference purposes Introduction Residential rental real estate is one […]
Read MoreHealth Insurance Premiums for S Corporation >2% Shareholders
A Comprehensive Guide to Tax Treatment, W-2 Reporting, and the Self-Employed Health Insurance Deduction By Jessica I. Marschall, CPA, ISA AM President & CEO, MAS LLC February 2026 Introduction One of the most frequently misunderstood areas of S corporation taxation involves the treatment of health insurance premiums paid on behalf of shareholders who own more […]
Read MoreEQUITY COMPENSATION
ESPP, ISO, RSU, and SAFEs A Comprehensive Guide to Tax Implications, Advantages, and Strategic Applications By Jessica Marschall, CPA, ISA AM President & CEO, MAS LLC | The Green Mission Inc. | Probity Appraisal Group | GM-ESG January 2026 Introduction Equity compensation has become a cornerstone of modern employee benefits, particularly in technology, startup, and […]
Read MoreSEP-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 MoreIRS Reasonable Compensation Requirements for S Corporations
Advisory Guidance for Owner-Employees in 2025 By Jessica I. Marschall, CPA December 27, 2025 Reasonable compensation remains one of the most consistently examined and litigated issues affecting S corporations and entities electing S-Corporation treatment. Despite long-standing IRS guidance and extensive case law, underpayment of shareholder wages continues to be a primary driver of payroll tax […]
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 MorePartnership Classification Switching and Self-Employment Tax
Jessica I. Marschall, CPA, ISA AM December 5th, 2025 Partnership tax treatment requires clear classification of partner roles. The Internal Revenue Code distinguishes between general partners and limited partners, with significant consequences for self-employment tax liability and loss deduction eligibility. Taxpayers attempting to shift classifications based on immediate tax benefits create audit risk and potential […]
Read MorePass-Through Entity Tax Elections: Federal and State Tax Coordination Under Current Law
By Jessica I. Marschall, CPA, December 6th, 2025 Pass-Through Entity Tax (PTET) elections remain one of the most significant state tax planning mechanisms available to partnerships and S corporations following changes to federal itemized deduction limitations. Understanding how PTET operates at both the entity and individual level is essential for tax planning, particularly for high-income […]
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