by Greg Bryant | Sep 17, 2013 | Cost Segregation, Tax, Tax Planning
Last week, the IRS released additional guidance pertaining to Repairs, Capitalization and Disposition of Assets. The guidance comes to us in two forms – namely: Proposed Regulations with respect to disposition of assets under §1.168(i)-1 and 1.168(i)-8 Permanent...
by Greg Bryant | Jul 10, 2013 | Commercial Real Estate, Tax
With the passage of The American Taxpayer Relief Act of 2012 (the Act), the research credit was extended for years 2012 and 2013. In addition, the Act amended the rules for computing the credit when there is an acquisition of a major portion of a trade or business or...
by Greg Bryant | Jan 23, 2013 | Commercial Real Estate, Tax
Although billions of dollars in research tax credits are generated each year, the credit still retains elements of complexity and misunderstanding. Companies often view the efforts of developing new products, improving legacy products, or enhancing outdated and costly...
by Greg Bryant | Sep 14, 2011 | Commercial Real Estate, Cost Segregation, Sustainability, Tax
As we enter the fourth quarter of our calendar year, tax planning becomes more of a focus for many business owners. The day-to-day challenges of running a business can sometimes contribute to overlooking some very favorable tax incentives that are set for expiration...
by Greg Bryant | Aug 29, 2011 | Commercial Real Estate, Cost Segregation, New Construction, Tax
Although there are many applications for cost segregation, new construction projects are often first to be considered. It’s always good to have a cost segregation study performed as soon as a property is placed in service. This allows the taxpayer to take full...
by Greg Bryant | Aug 23, 2011 | Commercial Real Estate, Cost Segregation, Look-Back Study, Tax
A cost segregation study performed on a property placed in service in years past, where a tax return has already been filed, is known as a look-back study. Properties already in service are often overlooked when it comes to cost segregation, however a property does...
