COR22SS01. Focus on the Market: The Utility of Cost Segregation, presented by Capstan Tax Strategies

This innovative case-based presentation reviews current tax strategies by taking attendees on a tour of different segments of the market. Land allocation and Purchase Price Allocations will also be discussed. The session will begin with a brief overview of Cost Segregation, highlighting its utility throughout the real estate life cycle, and its crucial role as the vehicle for savings. The presenter will then pivot to discussing Bonus Depreciation, the Tangible Property Regulations, and Partial Asset Disposition using real examples from the manufacturing sector. Commercial rental property will then serve as the basis of a discussion of Qualified Improvement Property and the CARES Act. After additional residential real estate examples, the presenter will close with a discussion of Section 179 Expensing and how it can be employed most strategically.

Learning Objectives:

• Identify cost segregation opportunities throughout the real estate life cycle in a variety of market sectors
• Recognize assets eligible for cost segregation in a variety of market sectors
• Identify possible opportunities for cost segregation throughout the real estate life cycle
• Analyze how to employ multiple tax strategies strategically to maximize benefit on commercial, industrial, and residential real estate