Generated by All in One SEO v5.0.1.1, this is an llms.txt file, used by LLMs to index the site. # Mark J Burger CPA Valuable Advice / Valuable Results ## Sitemaps - [XML Sitemap](https://markjburgercpa.com/sitemap.xml): Contains all public & indexable URLs for this website. ## Posts - [The Trump Account at Eighteen: Accumulation, Control, and the Value That Survives the Tax](https://markjburgercpa.com/news/trump-accounts-at-eighteen/) - How much is a Trump Account worth at 18? A CPA explains accumulation, the transfer of control, the compliance risks, and the value that survives the tax. - [The Dollar That Gets Taxed Twice: Sources, Basis, and Taxation Inside a Trump Account](https://markjburgercpa.com/news/trump-accounts-basis-and-taxation/) - Trump Account distributions are taxed by source. See which contributions create basis, which are fully taxed, and how withdrawals work after the child turns 18. - [How Employers Build a Tax-Free Retention Advantage with Trump Accounts](https://markjburgercpa.com/news/how-employers-build-a-tax-free-retention-advantage-with-trump-accounts/) - Trump Accounts create a new tax-free employer benefit under Section 128. See the $2,500 limit, the written-plan rule, and how to structure it before July 4. - [Internal Revenue Code Section 530A ("Trump Accounts"): The Essential Guide for Employers](https://markjburgercpa.com/news/trump-accounts-section-530a-employer-guide-before-july-4-launch/) - The Trump Account is a new 530A IRA for children. See who qualifies, the $1,000 seed, the employer benefit, and how to prepare before the July 4 launch. - [A CPA Advisor Provides Governance Value in a PEO Relationship](https://markjburgercpa.com/news/a-cpa-advisor-provides-governance-value-in-a-peo-relationship/) - Why do the best PEO relationships have a CPA advisor on the employer side? Independent financial analysis, compliance oversight, and renewal leverage. Explore. - [12 Devastating PEO Warning Signs Most Employers Never Detect](https://markjburgercpa.com/news/12-devastating-peo-warning-signs-most-employers-never-detect/) - 12 warning signs your PEO relationship is drifting. Misalignment shows up 6 to 18 months before owners notice. Here is how to detect it before it costs you. - [Bulletproof Your PEO: The Proven Governance Blueprint for Smart Employers](https://markjburgercpa.com/uncategorized/bulletproof-your-peo-the-proven-governance-blueprint-for-smart-employers/) - How do you monitor a PEO relationship? This proven governance framework gives SMBs the dashboards, scoring system, and review cadence to take back control. - [Six PEO Governance Gaps Unmasked — And the Proven Framework to Eliminate Them](https://markjburgercpa.com/news/six-peo-governance-gaps-unmasked-and-the-proven-framework-to-eliminate-them/) - Most SMBs never govern their PEO relationship. These six domains reveal where hidden costs, compliance gaps, and strategic drift take root without Governance... - [PEO Governance: The Hidden Discipline That Protects Your Bottom Line](https://markjburgercpa.com/news/peo-governance-the-hidden-discipline-that-protects-your-bottom-line/) - PEO governance is the missing discipline in co-employment. Learn why most SMBs stop managing PEO relationships after onboarding and what it costs them. - [Protect Family Wealth: How to Allocate the New $15 Million GST Exemption to Non-Exempt Trusts](https://markjburgercpa.com/news/protect-family-wealth-how-to-allocate-the-new-15-million-gst-exemption-to-non-exempt-trusts/) - Protecting Family Wealth -Late allocation GST exemption strategies to protect non-exempt trusts - 2026 $15 million increase. Build multi-generational wealth. - [Roth Conversion: Proven Strategies to Protect Your Retirement, Maximize the $6,000 Senior Deduction, and Avoid Catastrophic NIIT Penalties Forever (2025-2028)](https://markjburgercpa.com/news/roth-conversion-proven-strategies-to-protect-your-retirement-maximize-the-6000-senior-deduction-and-avoid-catastrophic-niit-penalties-forever-2025-2028/) - Master Roth conversions using the $6,000 senior deduction (2025-2028). Strategic guide to maximize your deduction, optimize tax rates, and eliminate NIIT. ## Pages - [Home](https://markjburgercpa.com/) - Mark J. Burger, CPA, M.S.T. Expert Tax, Business, and Wealth Advisory Services — Practicing Since 1987 Mark J. Burger, CPA, M.S.T. has practiced since 1987 as a business owner, entrepreneur, and certified public accountant. I deliver personalized financial solutions that go beyond the numbers, and my commitment to individualized service and strategic insight helps clients - [Business Services](https://markjburgercpa.com/business-services/) - Business advisory, tax planning, and accounting services for established companies. Mark J. Burger, CPA, in practice since 1987. Serving closely held and multi-state businesses. - [Wealth Management](https://markjburgercpa.com/wealth-management/) - Wealth Management Solutions for Businesses and High Net Worth Individuals Mark J. Burger, CPA provides sophisticated tax and wealth management services for established professionals and business owners. In practice since 1987, serving high net worth individuals, I deliver personalized financial solutions that help clients protect and grow their wealth while navigating complex tax implications. Expert - [Tax Services](https://markjburgercpa.com/tax-services/) - CPA Federal & State Taxation Services Expert Tax Solutions for Individuals and Businesses Mark J. Burger, CPA provides comprehensive CPA tax services for established professionals and growing businesses seeking to optimize their financial position and build lasting wealth. In practice since 1987 in tax planning, preparation, and resolution, I deliver personalized solutions to the tax - [Secure Transfers](https://markjburgercpa.com/secure-transfers/) - Your Tax Return, Simplified Mark J. Burger, CPA is pleased to offer electronic tax return delivery through SafeSend One. The platform gives you a straightforward way to review and electronically sign your tax documents, and it streamlines communication about your return and related compliance requirements. What SafeSend One Allows You to Do Electronically sign, save, - [Privacy Policy](https://markjburgercpa.com/privacy-policy-2/) - Effective date: September 1, 2026Last updated: September 1, 2026 Who I Am This privacy policy applies to Mark J. Burger, P.A., doing business as Mark J. Burger, CPA, and to this website, https://markjburgercpa.com. New Hampshire office 33 Blackberry Hill Rd., Orford, NH 03777 603-353-4410 Florida office 4440 PGA Blvd, Suite 600, Palm Beach Gardens, FL - [News](https://markjburgercpa.com/thought-leadership-news/) - News, Insights & Updates Stay informed with the news, business, tax, and financial developments that matter to your bottom line. Mark J. Burger, CPA analyzes the industry trends, regulatory changes, and strategic opportunities that bear on client decisions. I write regularly on: Tax law changes and their practical impact on your business operations Economic trends - [Contact Us](https://markjburgercpa.com/contact-us/) - Contact Mark J. Burger, CPA, M.S.T. Offices in Orford, New Hampshire and Palm Beach Gardens, Florida. Tax, business, and wealth advisory services since 1987. - [About Us](https://markjburgercpa.com/about-us/) - Mark J. Burger, CPA, M.S.T. Tax, business, and wealth advisory services for business owners and individuals. In practice since 1987. Offices in New Hampshire and Florida. ## Categories - [Uncategorized](https://markjburgercpa.com/category/uncategorized/) - [News](https://markjburgercpa.com/category/news/) ## Tags - [Roth Conversion Strategy](https://markjburgercpa.com/tag/roth-conversion-strategy/) - [Roth IRA](https://markjburgercpa.com/tag/roth-ira/) - [Senior Tax Deduction](https://markjburgercpa.com/tag/senior-tax-deduction/) - [2025 Tax Planning](https://markjburgercpa.com/tag/2025-tax-planning/) - [2026 Tax Planning](https://markjburgercpa.com/tag/2026-tax-planning/) - [2027 Tax Planning](https://markjburgercpa.com/tag/2027-tax-planning/) - [2028 Tax Planning](https://markjburgercpa.com/tag/2028-tax-planning/) - [Short-Term Opportunity](https://markjburgercpa.com/tag/short-term-opportunity/) - [Retirement Income Planning](https://markjburgercpa.com/tag/retirement-income-planning/) - [Tax Diversification](https://markjburgercpa.com/tag/tax-diversification/) - [Wealth Management](https://markjburgercpa.com/tag/wealth-management/) - [IRA to Roth Conversion](https://markjburgercpa.com/tag/ira-to-roth-conversion/) - [Tax-Efficient Investing](https://markjburgercpa.com/tag/tax-efficient-investing/) - [Financial Strategy](https://markjburgercpa.com/tag/financial-strategy/) - [Retirement Planning](https://markjburgercpa.com/tag/retirement-planning/) - [Senior Tax Benefits](https://markjburgercpa.com/tag/senior-tax-benefits/) - [Balanced Wealth Strategies](https://markjburgercpa.com/tag/balanced-wealth-strategies/) - [Mark J Burger CPA](https://markjburgercpa.com/tag/mark-j-burger-cpa/) - [Tax Law Changes](https://markjburgercpa.com/tag/tax-law-changes/) - [Strategic Tax Opportunities](https://markjburgercpa.com/tag/strategic-tax-opportunities/) - [GST Exemption](https://markjburgercpa.com/tag/gst-exemption/) - [Late Allocation](https://markjburgercpa.com/tag/late-allocation/) - [Generation-Skipping Transfer Tax](https://markjburgercpa.com/tag/generation-skipping-transfer-tax/) - [Non-Exempt Trusts](https://markjburgercpa.com/tag/non-exempt-trusts/) - [2026 Tax Changes](https://markjburgercpa.com/tag/2026-tax-changes/) - [$15 Million Exemption](https://markjburgercpa.com/tag/15-million-exemption/) - [Irrevocable Trusts](https://markjburgercpa.com/tag/irrevocable-trusts/) - [Trust Modification](https://markjburgercpa.com/tag/trust-modification/) - [Trust Decanting](https://markjburgercpa.com/tag/trust-decanting/) - [Estate Tax Planning](https://markjburgercpa.com/tag/estate-tax-planning/) - [Gift Tax](https://markjburgercpa.com/tag/gift-tax/) - [Wealth Transfer](https://markjburgercpa.com/tag/wealth-transfer/) - [General Power of Appointment](https://markjburgercpa.com/tag/general-power-of-appointment/) - [Estate Inclusion](https://markjburgercpa.com/tag/estate-inclusion/) - [Basis Step-Up](https://markjburgercpa.com/tag/basis-step-up/) - [One Big Beautiful Bill Act](https://markjburgercpa.com/tag/one-big-beautiful-bill-act/) - [Form 709](https://markjburgercpa.com/tag/form-709/) - [High Net Worth](https://markjburgercpa.com/tag/high-net-worth/) - [Multi-Generational Wealth](https://markjburgercpa.com/tag/multi-generational-wealth/) - [IRS CCA 202352018](https://markjburgercpa.com/tag/irs-cca-202352018/) - [PEO governance](https://markjburgercpa.com/tag/peo-governance/) - [co-employment oversight](https://markjburgercpa.com/tag/co-employment-oversight/) - [PEO relationship management](https://markjburgercpa.com/tag/peo-relationship-management/) - [PEO cost drift](https://markjburgercpa.com/tag/peo-cost-drift/) - [PEO renewal shock](https://markjburgercpa.com/tag/peo-renewal-shock/) - [co-employment risk](https://markjburgercpa.com/tag/co-employment-risk/) - [PEO financial oversight](https://markjburgercpa.com/tag/peo-financial-oversight/) - [SMB PEO strategy](https://markjburgercpa.com/tag/smb-peo-strategy/) - [PEO compliance review](https://markjburgercpa.com/tag/peo-compliance-review/) - [PEO service accountability](https://markjburgercpa.com/tag/peo-service-accountability/) - [passive outsourcing PEO](https://markjburgercpa.com/tag/passive-outsourcing-peo/) - [PEO hidden costs](https://markjburgercpa.com/tag/peo-hidden-costs/) - [co-employment governance framework](https://markjburgercpa.com/tag/co-employment-governance-framework/) - [PEO advisory CPA](https://markjburgercpa.com/tag/peo-advisory-cpa/) - [independent PEO advisor](https://markjburgercpa.com/tag/independent-peo-advisor/) - [PEO financial governance](https://markjburgercpa.com/tag/peo-financial-governance/) - [PEO risk management](https://markjburgercpa.com/tag/peo-risk-management/) - [PEO strategic alignment](https://markjburgercpa.com/tag/peo-strategic-alignment/) - [PEO operational governance](https://markjburgercpa.com/tag/peo-operational-governance/) - [PEO cultural governance](https://markjburgercpa.com/tag/peo-cultural-governance/) - [PEO exit strategy](https://markjburgercpa.com/tag/peo-exit-strategy/) - [PEO quarterly review](https://markjburgercpa.com/tag/peo-quarterly-review/) - [PEO compliance gaps](https://markjburgercpa.com/tag/peo-compliance-gaps/) - [workers compensation oversight](https://markjburgercpa.com/tag/workers-compensation-oversight/) - [SMB HR strategy](https://markjburgercpa.com/tag/smb-hr-strategy/) - [employer-side advisory](https://markjburgercpa.com/tag/employer-side-advisory/) - [CPA PEO advisory](https://markjburgercpa.com/tag/cpa-peo-advisory/) - [PEO contract review](https://markjburgercpa.com/tag/peo-contract-review/) - [PEO benefits alignment](https://markjburgercpa.com/tag/peo-benefits-alignment/) - [multi-state PEO compliance](https://markjburgercpa.com/tag/multi-state-peo-compliance/) - [PEO authority drift](https://markjburgercpa.com/tag/peo-authority-drift/) - [PEO governance framework](https://markjburgercpa.com/tag/peo-governance-framework/) - [PEO alignment monitoring](https://markjburgercpa.com/tag/peo-alignment-monitoring/) - [PEO dashboard metrics](https://markjburgercpa.com/tag/peo-dashboard-metrics/) - [PEO cost monitoring](https://markjburgercpa.com/tag/peo-cost-monitoring/) - [PEO traffic light scoring](https://markjburgercpa.com/tag/peo-traffic-light-scoring/) - [PEO risk dashboard](https://markjburgercpa.com/tag/peo-risk-dashboard/) - [PEO compliance review 2026](https://markjburgercpa.com/tag/peo-compliance-review-2026/) - [PEO renewal preparation](https://markjburgercpa.com/tag/peo-renewal-preparation/) - [PEO invoice review](https://markjburgercpa.com/tag/peo-invoice-review/) - [SMB PEO governance](https://markjburgercpa.com/tag/smb-peo-governance/) - [PEO governance scorecard](https://markjburgercpa.com/tag/peo-governance-scorecard/) - [quarterly PEO review checklist](https://markjburgercpa.com/tag/quarterly-peo-review-checklist/) - [One Big Beautiful Bill Act PEO](https://markjburgercpa.com/tag/one-big-beautiful-bill-act-peo/) - [Secure 2.0 PEO compliance](https://markjburgercpa.com/tag/secure-2-0-peo-compliance/) - [paid family medical leave PEO](https://markjburgercpa.com/tag/paid-family-medical-leave-peo/) - [PEO governance domains](https://markjburgercpa.com/tag/peo-governance-domains/) - [employer-side PEO guidance](https://markjburgercpa.com/tag/employer-side-peo-guidance/) - [PEO warning signs](https://markjburgercpa.com/tag/peo-warning-signs/) - [PEO relationship drift](https://markjburgercpa.com/tag/peo-relationship-drift/) - [PEO misalignment](https://markjburgercpa.com/tag/peo-misalignment/) - [PEO red flags](https://markjburgercpa.com/tag/peo-red-flags/) - [PEO service erosion](https://markjburgercpa.com/tag/peo-service-erosion/) - [PEO compliance gaps 2026](https://markjburgercpa.com/tag/peo-compliance-gaps-2026/) - [PEO claims data](https://markjburgercpa.com/tag/peo-claims-data/) - [PEO operational decline](https://markjburgercpa.com/tag/peo-operational-decline/) - [PEO payroll errors](https://markjburgercpa.com/tag/peo-payroll-errors/) - [PEO hiring friction](https://markjburgercpa.com/tag/peo-hiring-friction/) - [PEO multi-state compliance](https://markjburgercpa.com/tag/peo-multi-state-compliance/) - [Secure 2.0 PEO](https://markjburgercpa.com/tag/secure-2-0-peo/) - [OSHA penalties 2026](https://markjburgercpa.com/tag/osha-penalties-2026/) - [CPA PEO advisor](https://markjburgercpa.com/tag/cpa-peo-advisor/) - [PEO financial analysis](https://markjburgercpa.com/tag/peo-financial-analysis/) - [PEO renewal negotiation](https://markjburgercpa.com/tag/peo-renewal-negotiation/) - [PEO information asymmetry](https://markjburgercpa.com/tag/peo-information-asymmetry/) - [PEO compliance oversight 2026](https://markjburgercpa.com/tag/peo-compliance-oversight-2026/) - [PEO invoice reconciliation](https://markjburgercpa.com/tag/peo-invoice-reconciliation/) - [CPA co-employment counsel](https://markjburgercpa.com/tag/cpa-co-employment-counsel/) - [PEO exit planning](https://markjburgercpa.com/tag/peo-exit-planning/) - [PEO cost transparency](https://markjburgercpa.com/tag/peo-cost-transparency/) - [independent PEO financial review](https://markjburgercpa.com/tag/independent-peo-financial-review/) - [PEO broker relationship](https://markjburgercpa.com/tag/peo-broker-relationship/) - [PEO advisory fee](https://markjburgercpa.com/tag/peo-advisory-fee/) - [NAPEO PEO statistics](https://markjburgercpa.com/tag/napeo-peo-statistics/) - [Trump Accounts](https://markjburgercpa.com/tag/trump-accounts/) - [Section 530A](https://markjburgercpa.com/tag/section-530a/) - [Form 4547](https://markjburgercpa.com/tag/form-4547/) - [OBBBA](https://markjburgercpa.com/tag/obbba/) - [employer benefits](https://markjburgercpa.com/tag/employer-benefits/) - [employee retention](https://markjburgercpa.com/tag/employee-retention/) - [tax planning](https://markjburgercpa.com/tag/tax-planning/) - [IRA](https://markjburgercpa.com/tag/ira/) - [child savings](https://markjburgercpa.com/tag/child-savings/) - [CPA advisory](https://markjburgercpa.com/tag/cpa-advisory/) - [PEO](https://markjburgercpa.com/tag/peo/) - [small business](https://markjburgercpa.com/tag/small-business/) - [Section 128](https://markjburgercpa.com/tag/section-128/) - [employer contributions](https://markjburgercpa.com/tag/employer-contributions/) - [Trump Account Contribution Program](https://markjburgercpa.com/tag/trump-account-contribution-program/) - [employee benefits](https://markjburgercpa.com/tag/employee-benefits/) - [tax-free benefits](https://markjburgercpa.com/tag/tax-free-benefits/) - [cafeteria plan](https://markjburgercpa.com/tag/cafeteria-plan/) - [payroll](https://markjburgercpa.com/tag/payroll/) - [taxation](https://markjburgercpa.com/tag/taxation/) - [basis](https://markjburgercpa.com/tag/basis/) - [IRA distributions](https://markjburgercpa.com/tag/ira-distributions/) - [Section 72](https://markjburgercpa.com/tag/section-72/) - [Section 408](https://markjburgercpa.com/tag/section-408/) - [contribution sources](https://markjburgercpa.com/tag/contribution-sources/) - [wealth planning](https://markjburgercpa.com/tag/wealth-planning/) - [accumulation](https://markjburgercpa.com/tag/accumulation/) - [age 18](https://markjburgercpa.com/tag/age-18/) - [traditional IRA](https://markjburgercpa.com/tag/traditional-ira/) - [Roth conversion](https://markjburgercpa.com/tag/roth-conversion/) - [FAFSA](https://markjburgercpa.com/tag/fafsa/) - [financial aid](https://markjburgercpa.com/tag/financial-aid/) - [early withdrawal penalty](https://markjburgercpa.com/tag/early-withdrawal-penalty/)