"Each $100,000 in assets reclassified from a 39-year recovery period to a five-year recovery period results in approximately $22,000 in net-present-value savings, assuming an 8% discount rate and a 40% marginal tax rate." - Journal of Accountancy, Copyright 2005 by the AICPA
Cost Segregation Qualifications & Opportunities
COST SEGREGATION QUALIFICATIONS
• Legal Entity Structure/Basis
Pass Through Entities
Partnerships, LPs, LLPs
S Corps
Certain Trusts
LLCs
C-Corps
REITs
• Motivation of Taxpayer
Depreciation Recapture — Hold Property or Sell Eventually?
• Net Passive Loss
• Alternative Minimum Tax (“AMT”)
COST SEGREGATION OPPORTUNITIES
New construction
Purchase of existing property
Renovations or expansion
Leasehold improvements
Existing property placed in service after 1986 (“look-backs”)
1-800-COST-SEG
info@costseg.com
