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 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 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 MoreREAL 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 MoreThe Case for Cost Segregation Analysis: Why the One Big Beautiful Bill Act Makes It More Valuable Than Ever
By Jessica Irving Marschall, CPA March 2026 As tax season is in full swing, my clients and I have been thrilled by the Cost Segregation analyses for which they invested, resulting in significant tax reductions through allocation to shorter-year depreciation buckets. These reports are not cheap and should not be invested in for many simple […]
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