Monthly Archives: January 2012

What would a perfect commercial real estate loan package include?

Joseph V. Scorese shared on LinkedIn what he constitutes as the perfect commercial real estate loan package…it included these 7 items: 1) Make sure your two most previous years – both personal and business – tax returns are complete and … Continue reading

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Cost Segregation delivers another stellar ROI…2464%!

We just completed a study for a dental practice that just constructed a 3 story, mixed-use facility. It has 22,500 s.f. and tax-basis of $3.98MM. After completing our site analysis and reviewing all AIA data and construction drawings, we re-classified … Continue reading

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Can a Class A, zero emissions office building be designed at a marketrate?

In a word, happily…yes…but let’s investigate the “how!” HOK, arguably the world’s largest architectural firm, and The Weidt Group, a leading energy and daylighting consulting firm, joined forces in team design and wit to find out if today’s technology, materials … Continue reading

Posted in Green Energy, LEED Qualified, Tax Incentives, Zero Emissions | Leave a comment

Peco Foods should have sold assets, done new cost seg study!

I’m curious, would it have made sense for Peco to have created a holding company, sold the assets to the new company and then performed a new cost seg study? A new tax-basis would then be in place and qualify … Continue reading

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Peco Foods Inc. -v- CIR (TC Memo 2012-18, January 17, 2012)

My initially thought is this could mean trouble to a firm doing a PPA study with cost seg “after the fact” if assets are not specifically identified in the buy-sell agreement or corresponding document. This is precisely why cost segregation … Continue reading

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Can a cost segregation study apply to buildings not yet constructed?

Can a cost segregation study apply to buildings or leasehold improvements not yet constructed? Yes!  A cost segregation study can literally begin at the concept phase long before plans are drawn.  The study could be completed, 1) once the Certificate … Continue reading

Posted in §1245, §1250, Accelerated Depreciation, Accelerates Depreciation, ADCPA, AICPA, ASCSP, Austin Cost Segregation, Birmingham Cost Segregation, Commercial Real Estate, Cost Segregation, Dallas Cost Segregation, Dentist Office, Federal Income Tax, Franklin Cost Segregation, Hotel Properties, Houston Cost Segregation, Medical Office Building, Multifamily, Nashville Cost Segregation, New York Cost Segregation, Real Estate Taxes, Residential Rental Property, Restaurants, San Antonio Cost Segregation, Self-Storage Facility | Tagged , , , , , , , , , , , , , | Leave a comment

Does the IRS 45L tax credit make sense to employ?

Per IRS’ guidelines, for a homebuilder to qualify for the New Energy Efficient Home Credit under IRC Sec. 45L, they must receive a certification that the dwelling unit has met the energy savings requirements of Sec. 45L.  An eligible certifier … Continue reading

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