Cost Segregation and Estate Planning
September 15, 2020
Cost Segregation for Estate Planning Attorneys Cost segregation can be a very effective strategy for
Author: Cost Segregation Services, LLC
Real Estate Professional (REP) Designation: Steps to Qualify
August 24, 2020
Qualifying as a Real Estate Professional There are four (simplified) steps to qualify as a
The Real Estate Professional (REP) Designation
August 20, 2020
Understanding Real Estate Professional (REP) Designation One of the most misunderstood areas of real estate
Additional Final Regulations Issued on Section 199A Deduction and Suspended Loss Rules (T.D. 9899)
August 11, 2020
Additional Final Regulations on Section 199A The IRS has released “additional final regulations” on the
IRS Issues Final Regulations on Debt v. Equity
August 3, 2020
The Latest: Debt v. Equity Regulations In October 2016, the IRS issued proposed regulations on
How Is the New Five-Year NOL Carryback Rule Applied?
July 28, 2020
Five-Year NOL Carryback Rule The Service has issued guidance pursuant to Rev. Proc. 2020-24, which
Rentals with No Employees Eligible for PPP Loans
July 21, 2020
Real Estate Rental PPP Loan Would an LLC which only held real estate and had
Be Aware of the Benefits of Tangible Property Regulations
July 17, 2020
Tangible Property Regulations Benefits One of the largest changes to tax code since 1986 was
The Opportunities of the Small Tax Payer Safe Harbor
July 11, 2020
Small Taxpayer Safe Harbor The Small Tax Payer Safe Harbor, along with the Routine Maintenance
Hotels & Cost Segregation
June 23, 2020
U.S. tax codes require expensing assets such as vehicles, office equipment, and buildings over their
Tax Cuts and Jobs Act Changes Including 100 Percent Bonus Depreciation
June 16, 2020
Tax Cuts & Jobs Act (TCJA) In December 2017, the Tax Cuts and Jobs Act
CARES Act Retroactively Fixes The TCJA Glitch
June 9, 2020
Section 163j Guidance Qualified improvement property (QIP) placed into service after 2017 (i.e., regardless of
Amendments Made to Excess Business Loss Limitation in the CARES Act
June 9, 2020
Excess Business Loss Limitation Previously, Code §461(l)(1) disallowed the deduction of “excess business losses” by
Tax Reform and The New Benefits of Cost Segregation
May 26, 2020
Tax Reform & Commercial Buildings The old saying is “money doesn’t grow on trees,” but
Temporary Modification of NOL Rules
May 20, 2020
NOL Carryback Previously, under Code §172(a), amount of NOL deduction equal to lesser of: Aggregate
The Least Used but Very Taxpayer-Friendly Option: Routine Maintenance Safe Harbor
May 15, 2020
Routine Maintenance Safe Harbor Written into the Final Tangible Property Regulations (263a) are a set
Sec. 179D – Tax Deduction for Energy Efficient Commercial Buildings
May 5, 2020
Energy Efficient Building Deduction An immediate expensing deduction is allowed for energy efficiency improvements to
Maximizing Tax Savings Under the CARES Act Using Cost Segregation
April 21, 2020
Tax Savings Under CARES Act On March 27, 2020, the “CARES ACT,” a $2.2 trillion
Business & Cash Flow
April 14, 2020
Maximize Your Business’s Cash Flow with Cost Segregation Services The first rule of business is
Code Section 110 Part 2
March 19, 2020
Landlord Construction Allowance Planning Considerations Tenant construction allowances are an integral part of commercial real
Code Section 110 Part 1
March 19, 2020
Code Section 110 – Qualified Tenant Construction Allowance Tenant construction allowances are an integral part
Capital to Expense Reversals for Building Owners
March 19, 2020
What Are Capital to Expense Reversals? Under §263(a), expenditures that keep an asset that has
The De Minimis Safe Harbor Annual Election
March 19, 2020
De Minimis Safe Harbor Written into the Final Tangible Property Regulations (263a) are a set
Partial Asset Disposition (PAD)
September 20, 2018
What is Partial Asset Disposition (PAD)? A PAD allows a building owner to write down
Tangible Property Regulations
March 6, 2018
Benefits of Tanigble Property Regulations A Cost Segregation Study may be necessary to take advantage
Bonus Depreciation – Tax-Saving Tool for Your Business
March 5, 2018
Bonus Depreciation Bonus depreciation is a valuable tax-saving tool for businesses. It allows your business
7 Things a CPA Needs to Consider when Deciding on a Cost Segregation Partner
June 7, 2016
Cost Segregation for CPA Firms Including cost segregation into your CPA practice will benefit you
Should I File Form 3115 or Not?
August 11, 2015
When to File Form 3115 Tax season and the days leading up to tax season
How to Increase Your Cash Flow Using Cost Segregation
August 4, 2015
Can I Benefit From A Cost Segregation Study? Every business is determined to increase cash flow. The
Repair Regulations. Are you in Compliance?
July 22, 2015
The Largest Re-Write of the U.S. Tax Code Since the 1980s May Be Just What
Will my Building Qualify for a Cost Segregation Analysis?
July 9, 2015
Does My Property Qualify for Cost Segregation? After you’ve heard about the perks of performing
Choosing a Firm to Conduct my Cost Segregation Study
July 9, 2015
Cost Segregation Firms When you’re dealing with taxes, you want to do everything exactly by
Why Cost Segregation?
May 4, 2015
Why Cost Segregation? – You Could Save Thousands What if this could be the year