Long-form analysis on commercial cost segregation.
Tax-law analysis, audit-defense methodology, property-class benchmarks, and engineering deep-dives. Written by the team that produces the studies.
Cost Segregation and 1031 Exchanges: What Carries, What Resets, and Where the Trap Is
Cost-segregated property held in a 1031 exchange chain has a specific recapture and basis treatment most CPAs get half-right. Here's the full picture — how depreciation carries, what resets, and the disposition timing question that determines whether the strategy nets positive.
Multifamily Cost Segregation Isn't Just 'Smaller Office': Why 5+ Unit Apartments Need Property-Specific Engineering
Multifamily reclassification rates (16-20% accelerated) trail commercial because of structural depreciation class — but the cost segregation calculation has multifamily-specific mechanics that off-the-shelf studies miss. Here's what matters.
The Pre-Renovation Cost Segregation Window: When to Run Two Studies, When One Is Enough
For commercial properties undergoing meaningful renovations, the cost segregation strategy splits into two distinct studies — pre-renovation and post-renovation. Here's when running both produces materially better economics, and when a single post-renovation study is sufficient.
The §163(j) ADS Election Trap: When Electing Out of Interest Limitation Kills Your Bonus Depreciation
Real-property trade or business owners who elect out of §163(j)'s interest limitation often don't realize the election permanently forecloses §168(k) bonus depreciation on the affected property. Here's the math, the threshold, and the situations where the election still nets positive.
Why Medical Office Reclassifies 31% and Industrial Reclassifies 21%: A Deep Dive on Property-Class Benchmarks
Across 412 commercial cost segregation studies, reclassification percentages vary by property class from the high teens to the mid-30s. Here's what drives the spread — and what those numbers mean for your property.
The Cost Segregation Audit Defense Playbook
What an IRS examination of cost segregation looks like, what documentation defends each component classification, and how engineering studies are structured to survive scrutiny.
100% Bonus Depreciation Is Permanent: What Commercial Real Estate Investors Need to Know About OBBBA
The One Big Beautiful Bill Act, signed in July 2025, permanently restored 100% bonus depreciation. Here's how it changes the math on commercial cost segregation — and why now is the year to act.