Real Estate
Cost Segregation in 2026: The Bonus Depreciation Phase-Down Changes the Math
The One Big Beautiful Bill Act, signed January 19, 2025, permanently restored 100% bonus depreciation under IRC §168(k) for qualifying property placed in...
Jeff Barnes, MBA··11 min read
Real Estate
Cost Segregation Studies Explained: How Real Estate Syndicators Accelerate Depreciation
Under the One Big Beautiful Bill Act (OBBBA), bonus depreciation is now a permanent 100% for qualified property placed in service after January 19, 2025, according to IRS guidance issued in Notice 202
Jeff Barnes, MBA··11 min read