Signature Tax Event 2022 Deck FINAL | Page 58

Cost Segregation – Decision Tree

• Cost / Benefit Analysis of Study

Studies start at $ 5,000 Estimated 1 st year deduction – tax / cash benefit Exit plan – how long to you plan on holding the asset ? Passive income / loss considerations Current vs future taxable income projections Pending tax reform 163 ( j ) – real property trade or business election

• Plan properly to avoid surprises !