Marcum's Tax & Business Services division offers all forms of accounting and regulatory compliance services as well as specialization in a variety of areas.
Sign up today for Marcum's Newsletters.
By Steven D. Brett, President of Marcum Financial Services LLC; Branch Manager, Raymond James Financial Services, Inc.
Employer-sponsored qualified retirement plans such as 401(k)s are some of the most powerful retirement savings tools available.
By Kelly Artz, Manager, Tax & Business Services
With the remembrance of the country’s fallen heroes this past Memorial day, Congress is continuing to work on passing a change to the new kiddie tax rules affecting Gold Star...
Weighing the Choice between Taxable and Tax-Free Bonds
By Steven D. Brett, President of Marcum Financial Services LLC; Branch Manager, Raymond James Financial Services, Inc.
If you're considering the purchase of an individual bond or even a bond mutual fund, one of your first concerns will be its yield.
The New IRC Section 163(j) Business Interest Expense Limitation and Pass-Through Entities
By Gail J. D'Addio, Director, Tax & Business Services
The Tax Cuts and Jobs Act created a new limitation on the deduction of business interest expense for tax years beginning after December 31, 2017....
The Power of the 871(d) Election for Nonresident Aliens Investing in U.S. Rental Property
By Debra Silverthorn, Director, Tax & Business Services
A foreign national who neither has a green card nor satisfies the Substantial Presence Test is considered to be a U.S. nonresident.
The Administrative Impact of the New QTF Rules
By Kateryna Ostakh, Staff Accountant, Tax & Business Services
Among the most significant changes of the Tax Cuts and Jobs Act to non-profit organizations was new Code Section 512(a)(7), which increased unrelated business taxable...
Handling Market Volatility: Keys to Successful Investing
By Steven D. Brett, President of Marcum Financial Services LLC; Branch Manager, Raymond James Financial Services, Inc.
Conventional wisdom says that what goes up, must come down. But even if you view market volatility as a normal occurrence, it can be tough to handle when it's your...
Paying for Family and Medical Leave Will Help Employees Handle Life's Challenges and Generate Tax Savings
By Kulanith Jiaranai, Supervisor, Tax & Business Services
Among the many changes included within the Tax Cuts and Jobs Act (TCJA), which was signed into law in December 2017, the Family and Medical...
Section 1202 Coupled with the Reduced Corporate Tax Reinvigorates Choice of Entity Discussion
By James Dieterle, Manager, Tax & Business Services
Since 2015, non-corporate taxpayers have been able dispose of certain small business stock and exclude the entire gain from their federal taxes pursuant to a...
By Jill Hoenings, Financial Advisor & Tim Neuville, CFP, Senior Director, Marcum Financial Services Private Client Group
Many individuals are concerned about the high cost of medical insurance premiums and how to pay for escalating medical expenses. It is estimated that a couple retiring in 2018, both...
By Dane Robinson, Supervisor, Tax & Business Services
Real Estate Investment Trusts are a special entity that pose some unique risks and rewards. Unlike regular C-Corporations, a REIT can deduct from taxable income the dividends paid to its...
Long-Term Care Annuities
By Steven D. Brett, President of Marcum Financial Services LLC; Branch Manager, Raymond James Financial Services, Inc.
When planning for the potential cost of long-term care, you've probably considered long-term care insurance. But premiums can be expensive and if you do buy the coverage, you probably hope...
Dispositions of U.S. Real Property Interest by Foreign Individuals Under FIRPTA
By Ragini Subramanian, Manager, Tax & Business Services
The past few years have seen a rise in the purchase of real property interest by foreign investors in the United States. A complex set...
Capital Gain Deferral for Investors and Real Estate Developers in Qualified Opportunity Zones
By Peter Downing, National Principal-in-Charge Tax Credits and Incentives
A little-known section of the 2017 Tax Cut and Jobs Act created Opportunity Zones to redirect commercial investments in America's distraught areas where there is...
Eleven Ways to Help Yourself Stay Sane in a Crazy Market
By Steven D. Brett, President of Marcum Financial Services LLC; Branch Manager, Raymond James Financial Services, Inc.
Keeping your cool can be hard to do when the market goes on one of its periodic roller-coaster rides.
Choice of Entity Considerations Now that the Tax Cut and Jobs Act is Law
By Christopher Cheeseman, Partner, Tax & Business Services
In the wake of what many consider the most comprehensive tax overhaul since the Tax Reform Act of 1986, taxpayers are working with their tax...
NYC Co-op and Condo Real Estate Tax Abatements
By Nicoletta Del Re, Director, Tax & Business Services
On December 22, 2017, a new tax reform bill known as the Tax Cuts and Jobs Act was signed into law. The Act will affect...
Are More Audits on the Horizon?
By Anthony DiCostanzo, Director, Tax & Business Services
The Tax Cuts and Jobs Act of 2017, a major overhaul of the federal tax system, raises the question of whether we will see an...
Happy Birthday Amendment XVI
By Gary Barron, Partner, Tax & Business Services
February 3rd marks the 105th anniversary of the ratification of the 16th Amendment, which streamlined Congress’s ability to tax and resulted in the creation of the beloved Internal Revenue Code...
Compensation for S Corporation Shareholders: How Much is Enough
By David Donnelly, Senior Manager, Tax & Business Services
Many pass-through businesses operate as "S" corporations. This is where a business incorporates under a state's law and then files an election with the Internal...
How the Tax Cuts and Jobs Act Affects Real Estate Entities
By Bernice Tan, Senior, Tax & Business Services
On December 22, 2017, a new tax reform bill known as the Tax Cuts and Jobs Act was signed into law. The Act will affect...
Changing Jobs? Take Your 401(k) and Roll It
By Steven D. Brett, President of Marcum Financial Services LLC; Branch Manager, Raymond James Financial Services, Inc.
If you've lost your job, or are changing jobs, you may be wondering what to do with your 401(k) plan account. It's important to understand your options.
Health Savings Accounts: At the Intersection of Healthcare and Tax Reform
By Alina Bouslog, Manager, Tax & Business Services & Tom Myrda, Senior, Tax & Business Services
Anybody following the headlines during the first half of 2017 is well aware of the legislative efforts underway to reform national healthcare policy.
Defending an Employee's Worth - A Primer on Reasonable Compensation
By Monte Colbert, Director, Tax & Business Services & Mark Shterenzer, Staff, Tax & Business Services
An executive's compensation and fringe benefits are a key component of successful business strategy and planning.
Argument Blaming DIY Software is DOA in Tax Court
By Jerica Burch, Senior, Tax & Business Services
In recent years, taxpayers have been enticed by the simplicity and cost of do it yourself (DIY) tax preparation software.
Personal Financial Management: Helping You See the Big Picture
By Steven D. Brett, President of Marcum Financial Services LLC; Branch Manager, Raymond James Financial Services, Inc.
Do you picture yourself owning a new home, starting a business, or retiring comfortably? These are a few of the financial goals that may be important to you, and each...
The PFIC Rules Draw both Foreign Corporations and their Investors into the U.S. Tax System
By John Bowlby, Staff, Tax & Business Services
The end of a tax year brings with it the need to assemble records and calculate income, gains, credits, and sometimes, penalties. Usually this burden...
IRS Warns: Be Aware of Latest W-2 Security Scam
By Karen Connair, Partner, Tax & Business Services & Victor Kim, Senior, Tax & Business Services
The IRS has released a warning about the latest email scam targeting payroll and human resources departments.
Holding Equities for the Long Term: Time Versus Timing
By Steven D. Brett, President of Marcum Financial Services LLC; Branch Manager, Raymond James Financial Services, Inc.
Legendary investor Warren Buffett is famous for his long-term perspective. He has said that he likes to make investments he would be comfortable holding even if the market shut down...
Proposed Tax Policies and Positions by the Republican and Democratic Presidential Candidates
By Justin Mainusch, Senior, Tax & Business Services
With all of the noise coming out of both presidential campaigns, deciphering the proposed tax policies of either candidate is a challenge for most voters....
How Will the New Overtime Laws Affect Your Business and How Can You Prepare?
In 2014, President Obama directed the Secretary of Labor to update the overtime regulations to more accurately reflect the original intent of the Fair Labor...
Preventing Emotional Investing Decisions
By Jason Kirsch, Financial Advisor, Marcum Financial Services LLC
A slim text from ancient China called The Art of War has long been used in military curriculum. But when Michael Douglas's character Gordon Gekko...
How Grandparents Can Help Grandchildren with College Costs
As the cost of a college education continues to climb and student debt continues to mount, many grandparents are stepping in to help. This trend is expected to accelerate as...
OVD Initiative Update: When is "Streamlined" NOT so Streamlined?
By Jeffrey Saltzer, Partner, Tax & Business Services & Victoria Tarakanova, Staff Accountant, Tax & Business Services
Since 2012, 30,000 Americans avoided stiff tax penalties by declaring they had innocent reasons for failing to disclose offshore holdings.
Giustina v. Commissioner: Taxpayer-Friendly Tax Court Decision Provides Guidance on Estate Valuations
After several years of legal wrangling, the valuation issue, which was the crux of the dispute in Giustina v. Commissioner, was recently revisited by US...
Five Questions about Long-Term Care
Long-term care is not just provided in nursing homes -- in fact, the most common type of long-term care is home-based care. Long-term care services ...
Don't Forget about the Research and Development Tax Credit When Preparing 2015 and 2016 Tax Returns
By Diane Giordano, Partner, Tax & Business Services
In December 2015, the Protecting Americans from Tax Hikes Act of 2015 ("Tax Extenders Bill") was signed into Law. The law includes an expansion of...
New Federal Filing Deadlines
By Maribel Prieto, Staff Accountant, Tax & Business Services
Taxpayers who receive Schedule K-1 information from their pass-through investments know all too well the difficulties of filing their tax returns on a timely basis....
Allocation of Costs to Land When Purchasing Real Estate
All real estate professionals have been there. It is the end of the year, and a rookie staff accountant from your CPA firm asks you,...
Balancing a Retirement Portfolio with Asset Allocation
The combination of investments you choose is as important as the individual investments themselves. In fact, many experts argue that it's even more important, since the mix...
A Brief Respite from the April 15 Blues
By Gary Barron, Partner, Tax & Business Services
When it comes to taxes, everyone has an opinion. So says the IRS, on its website www.irs.gov. Believe it or not, the site is not...
Client Trust Accounts and Taxation of Funds
By David A. Oksenhorn, Manager, Tax & Business Services
A variety of accounts are used for the temporary holding of funds. The types of accounts that are familiar to attorneys are escrow and client...
Working During Retirement
Planning on working during retirement? If so, you're not alone. An increasing number of employees nearing retirement plan to work at least some period of time during their retirement years.
IRS Scams are on the Rise, Again
By Gary Barron, Partner, Tax & Business Services
I recently received a frantic call from a client, “The IRS is on the other line, and they are threatening to criminally prosecute me if...
Tax Rates are a Conundrum
By Gary Barron, Partner, Tax & Business Services
It's the New Year, and I'm sure that the first thing on your mind, as you recover from the holiday season, is income taxes. Most...
The Transfer Pricing Audit Roadmap: What is it and how can it Help Taxpayers?
By Elizabeth Mullen, Partner, Tax & Business Services & Andrew DeSimone, Senior, Tax & Business Services
In February 2014, the Transfer Pricing Operations (“TPO”) of the Large Business and International (“LB&I”) division of Internal Revenue Service (“IRS”) released the Transfer Pricing...
New Overtime Pay Rules for 2016
By John McCarthy, Director, Assurance Services
Fans of the National Football League (NFL) are well-aware of recent changes to the overtime format of all of the league's games. The new...
Exchange-Traded Funds: Do They Belong in Your Portfolio?
Exchange-traded funds (ETFs) have become increasingly popular since they were introduced in the United States in the mid-1990s. Their tax efficiencies and relatively low investing costs have attracted investors who...
Is it Time for Your Company to Consider Becoming a Real Estate Investment Trust?
By Daniel Smith, CPA Senior Manager
As the US tax code continues to maintain one of the highest corporate marginal tax rates in the world, at 35%, it may be time...
Being Charitable has its Consequences
By Gina Amarante, Manager, Tax & Accounting Services
Donating gently used clothing, household wares, and in some cases, vehicles and larger items (just to name a few) seems like a win-win for the...
Social Security Claiming Strategies for Married Couples
Deciding when to begin receiving Social Security benefits is a major financial issue for anyone approaching retirement because the age at which you apply for benefits will affect the amount...
Substantiation of Charitable Contributions
By Sean Burke, Supervisor, Tax & Business Services
Most taxpayers realize that there is a tax benefit to making cash or non-cash donations to a charity.
Apply the Four-Year Rule Before Discarding Old Payroll Records
By Iguehi Rajsky, Senior, Tax & Business Services
The rule of record retention, including record type and duration, is one that every business should adhere to. It is not unheard of for businesses...
Women and Asset Protection: How Insurance Can Help
Women are successful professionals, business owners, and knowledgeable investors. At some point in their lives, women may have to manage their own finances due to divorce, widowhood, or remaining single.
Charitable Deductions for Qualified Conservation Contributions
By Bonnie J. Wassall, Senior Manager, Tax and Business Services
A qualified conservation contribution can provide significant federal income tax savings to an owner of real property, provided that the property is of a suitable...
Deductibility of Payment Made in Redemption of a Recalcitrant Partner's Interest Arising in Connection with a Dispute
By Dennis Pellecchia, Partner, Tax & Business Services
Can any part of a payment, or payments, made to settle a partners' dispute, including the redemption of a recalcitrant partner's interest, provide an ordinary...
Implementing the Final Repair, Capitalization and Disposition Regulations
By Michael D'Addio, Principal, Tax & Business Services
The IRS and Treasury issued final regulations in 2013 providing new rules for the capitalization of expenditures relating to tangible property. These regulations develop a general framework to distinguish capital...
Frequently Asked Questions Regarding the New Tangible Property Regulations: Why Do I Need to File Form 3115?
By Diane Giordano, Partner, Tax & Business Services
The new Tangible Property Regulations are the most dramatic changes in tax law to affect for profit businesses since the changes to the Internal Revenue...
Business Succession Planning
When developing a succession plan for your business, you must make many decisions. Should you sell your business or give it away? Should you structure...
How Grandparents Can Help Grandchildren with College Costs
By Steven D. Brett, President of Marcum Financial Services LLC; Branch Manager, Raymond James Financial Services, Inc.
As the cost of a college education continues to climb, many grandparents are stepping in to help. This trend is expected to accelerate as baby boomers, many of whom went...
Inherited IRA Strategies for Surviving Spouses
By Kimberly Polaski, Senior, Tax & Business Services and Richard J. Casmirri, Manager, Tax & Business Services
When a spouse inherits an IRA (Traditional or Roth) from their deceased husband or wife, there are several planning strategies that the surviving spouse can...
Self-Employment Tax - Limited Partners Beware!
By Maury Cartine, Partner-in-Charge of Marcum's National Alternative Investment Industry Group Tax Department
The IRS released a Chief Counsel Memorandum on September 5, 2014 which provides guidance on the treatment of the exemption from self-employment tax for a...
Reaching Retirement: Now What?
By Steven D. Brett, President of Marcum Financial Services LLC; Branch Manager, Raymond James Financial Services, Inc.
You've worked hard your whole life anticipating the day you could finally retire. Well, that day has arrived! But with it comes the realization that you'll need to carefully manage...
Know your Rights: IRS Announces Taxpayer Bill of Rights
By Ali Griffith, Supervisor, Tax & Business Services
The Internal Revenue Service recently announced a new “Taxpayer Bill of Rights” that outlines the general rights of taxpayers, many of which some may not...
State Tax Update: The Shift from Cost of Performance to Market-Based Sourcing
By Evan Gallagher, Tax & Business Services Staff Accountant
One of the current shifts in state and local income tax has been the adoption of market-based sourcing for assigning service-based revenue and income from...
Employer Payment Plans: IRS Tax Consequences
By Martin Haitz, Vice President, Corporate Benefits Group
The IRS issued an FAQ addressing the potential consequences of an arrangement where an employer reimburses employees for the purchase of individual health insurance premiums...
Concentrated Stock Positions: Considerations and Strategies
By Steven D. Brett, President of Marcum Financial Services LLC; Branch Manager, Raymond James Financial Services, Inc.
Concentrated Stock Positions: Considerations and Strategies Whether you inherited a large holding, exercised options to buy your company's stock, sold a private business, hold restricted stock, or have benefited from...
Traditional 401k Versus a Roth 401k: Choosing a Plan that is Right for You
By Kelly Harris, Staff Accountant, Tax & Business Services
Since the Roth 401k was first offered in employee benefit plans in 2006, it has joined a Traditional 401k in becoming popular among plans for...
Substantial Risk of Forfeiture - Delaying the Taxation of Compensation
By Monte S. Colbert, Director, Tax & Business Services
Employers often supplement and incentivize the compensation packages offered to their employees by the transfer of non-cash remuneration. The transfer is often in the form...
S Corporations in NYS: Planning For Changes to the NYS 2014/2015 Budget
By Diane Giordano, Partner, Tax & Business Services
The 2014/2015 NYS Budget was signed by Governor Cuomo and became effective on April 1, 2014. The Budget includes many provisions effecting NYS companies such...
Active vs. Passive Portfolio Management
By Steven D. Brett, President of Marcum Financial Services LLC; Branch Manager, Raymond James Financial Services, Inc.
One of the longest-standing debates in investing is over the relative merits of active portfolio management versus passive management. With an actively managed portfolio, a manager tries to beat the...
A New International Tax System? Finding The Middle Ground
The Editor interviews Timothy R. Larson, Leader of the International Tax Practice and Tax Partner-in-Charge in the New York City office of Marcum LLP.
To Catch A Thief: Forensic Experts Weigh In On The Fraudster Profile
The Editor interviews David Glusman, Partner-in-Charge of the Philadelphia office and Frank Rudewicz.
M&A Tax Considerations for Small and Middle-Market Sellers and Purchasers
By Lawrence A. Litt
What runs through the mind of a small or middle-market business owner contemplating a potential sale of his or her company? The obvious answer...
Forensic Experts Weigh In On Litigation Costs
The Editor interviews Michael Brown, Director in the Advisory Services division of Marcum LLP's Long Island office and Barry Mukamal, Partner in Advisory Services in...
Health Savings Accounts: Are They Just What the Doctor Ordered?
By Steven D. Brett, President of Marcum Financial Services LLC
Are health insurance premiums taking too big of a bite out of your budget? Do you wish you had better control over how you spend your health-care dollars? If so,...
Bitcoin: How are the Transactions Taxable?
By Elizabeth Larocque, Staff Accountant, Tax & Business Services
The Bitcoin has grown in popularity and value since its introduction in 2009. Investors, merchants and consumers have shown an interest in the Bitcoin, but...
Federal Gift Tax for 2013 and 2014
By Anna Kozlik, Staff Accountant, Tax & Business Services
The federal gift tax applies to the transfer of any kind of property (including money) from one individual to another, and also sales or exchanges...
Introducing the Financial Reporting Framework for Small and Medium-Sized Entities (Little GAAP)
By Lawrence Montgomery, Manager, Assurance Services
In the United States, owners of many companies have long been complaining about the complexities and intricacies of accounting principles generally accepted in the United...
Five Keys to Investing For Retirement
By Steven D. Brett, President of Marcum Financial Services LLC
Making decisions about your retirement account can seem overwhelming, especially if you feel unsure about your knowledge of investments. However, the following basic rules can help you...
California Enacts Sales & Use Tax Exemption for Manufacturing and R&D Equipment
By Jacob Sparks, Manager, Tax & Business Services
The Net Investment Income Tax and its Effect on Owners of Partnerships and S Corporations
By Amy Konowitz, Tax Manager, Tax & Business Services
How Much Annual Income Can Your Retirement Portfolio Provide?
By Steven D. Brett, President of Marcum Financial Services LLC
The Market Place Fairness Act - How Will It Affect Your Business?
By Camille.Mule', Manager, Tax & Business Services
Bonds, Interest Rates, and the Impact of Inflation
By Steven D. Brett, President of Marcum Financial Services LLC
New York State's Victory Over Amazon.com and Overstock.com - What Does It Really Mean?
By Camille.Mule', Manager, Tax & Business Services
Self-Employed Individuals: File Protective Claim by April 2013
By Dana Anderson, Senior Staff, Tax & Business Services
13 Financial Planning Strategies for 2013
By Steven D. Brett, President of Marcum Financial Services LLC
The American Taxpayer Relief Act of 2012 Extends the Research and Experiment Credit: Can Your Company Benefit?
By Diane Giordano, Partner, Tax & Business Services
Residential Energy Credits are Back
By Patricia Aas, Senior Manager, Tax & Business Services
The Limitation on Itemized Deductions - It's Baaaakkk
By Leo Berg, Senior Accountant, Alternative Investment Group
Social Security: What Should You Do at Age 62?
By Steven D. Brett, President of Marcum Financial Services LLC
The Latest on the New Repair Regulations
By Larry Schwegel, Senior Manager, Tax & Business Services
2012 Tax Policies of the Major Presidential Candidates
By Diane Giordano, Partner, Tax & Business Services and Robert Spielman, Partner, Tax & Business Services
Teach Your Children Well: Basic Financial Education
By Steven D. Brett, President of Marcum Financial Services LLC
Court Rules that Basis Overstatement does not Extend Statute of Limitations
By Cesar A. Estrada, Manager, Tax Services
In-Service Withdrawals from 401(k) Plans
By Steven D. Brett, President of Marcum Financial Services LLC
What You Should Know About Sales and Use Tax Exemption Certificates
By Camille Mule, Manager, Tax Services
Expanded Foreign Reporting Requirements for 2011 Tax Filings
By Kristen Breslin, Staff, Tax Services
More Time to Get Money from Uncle Sam - Extended Telephone Tax Refund Opportunity
By Ali Griffith, Staff, Tax Services
Life Insurance Riders that Pay for Long-Term Care
By Steven D. Brett, President of Marcum Financial Services LLC
A Kinder, Gentler IRS Announces Plans to Help Struggling Taxpayers
By Diane Giordano, Partner, Tax & Business Services and Robert Spielman, Partner, Tax & Business Services
IRS Releases Rules for Filing Method Changes Under New Repair Regulations
By Diane Giordano, Partner, Tax & Business Services and Robert Spielman, Partner, Tax & Business Services
Common Insurance Mistakes We All Make
By Steven D. Brett, President of Marcum Financial Services LLC
Double Dipping in a Divorce
By Jennifer Riek, Financial Advisor, Marcum Financial Services
The Alternative Simplified Research Credit
By Sukiana Garcia, Staff Accountant, Tax & Business Services
Independent Contractor: Self-Employed or Employee
By Malik Dawood, Tax Senior, Tax & Business Services and Bob Sullivan, Partner, Tax & Business Services
Beyond Traditional Asset Classes: Exploring Alternatives
By Steven D. Brett - Marcum Financial Services LLC
Who Sold That Goodwill: The Corporation or the Shareholder?
By Melvyn B. Ruskin, Esq. and Adam J. Gottlieb, Esq.
S Corporations - Increasing Scrutiny by the IRS and What You Need to Know Now to Survive an Audit
By Monte S. Colbert, CPA and Mark Bostel
Residency Issues for International Entertainers and Athletes
By Glenn Tanzer, Tax & Business Services
IRS To Stop Automatic Mailing of Tax Packages in 2010
By Michael Pytka, Staff Accountant -
An Update on the Home Office Deductions
By Caroline CrosBy, Manager - Tax & Business Services
You and Your Financial Advisor, The Perfect Team
By Steven D. Brett, Marcum Financial Services LLC
New Law and Its Effects on Reportable Tax Transactions
By Danielle Felice, Senior Accountant - Tax & Business Services
Royalty Issues - The Case of Robinson Knife Manufacturing Co. Inc. & Subsidiaries v. Commissioner
By Danielle Felice, Senior Accountant - Tax & Business Services
Uncertain Tax Position Statement - Form UTP - An Attachment to Federal 1120
By Danielle Felice, Senior Accountant - Tax & Business Services
Tax Free Roth IRA Conversion - A Possibility
By Gerald Shantzer and Stephen Bleyer, Tax Division
The Obama Administration Prepares for Tougher Enforcement of Independent Contractor vs Employee Rules
By Diane Giordano, Partner, Tax & Business and Robert Spielman, Partner, Tax & Business
The Obama administration’s fiscal year 2011 federal budget proposes a reform to Section 530 of the Revenue Act of 1978, which provides a safe harbor...
The Qualifying Therapeutic Discovery Project Credit
by Monte S. Colbert, CPA
As 2010 begins, America is still grappling with the prospect of providing affordable health care for everyone.
The Qualifying Therapeutic Discovery Project Credit
by Monte S. Colbert, CPA
As 2010 begins, America is still grappling with the prospect of providing affordable health care for everyone.
Marcum LLP is one of the largest independent public accounting and advisory services firms in the nation, with offices in major business markets throughout the U.S., as well as Grand Cayman, China and Ireland.
DOWNLOAD THE MARCUM ON THE GO APP
