Expert articles on cost segregation studies, bonus depreciation, look-back strategies, and real estate tax planning.
June 2026 · 8 min read
What Is a Cost Segregation Study? A Property Owner's Guide
The IRS assumes your building wears out evenly over 39 years. A cost segregation study proves it doesn't — and moves the components that wear out faster into 5, 7, and 15-year depreciation classes. Here's exactly how it works and what you receive.
Cost Segregation Basics
May 2026 · 6 min read
100% Bonus Depreciation Is Back: What Real Estate Investors Need to Know
Properties placed in service on or after January 20, 2025 qualify for 100% first-year bonus depreciation under IRC § 168(k). Combined with a cost segregation study, the tax impact can be extraordinary. Here's what changed and how to take advantage of it.
Bonus Depreciation
April 2026 · 7 min read
The Look-Back Study: Recover Years of Missed Depreciation Without Amending Returns
If you've owned a property for years without a cost segregation study, you may be sitting on a large catch-up deduction — claimable in a single year, no amended returns required. This is what a look-back study does, and how Section 481(a) makes it possible.
Look-Back Studies