CORE Resources and Industry Information

Cost Segregation Studies: Frequently Asked Questions

What is Cost Segregation? The principle goal of a cost segregation study is to increase cash flow from constructed buildings, purchased properties and renovations by accelerating depreciation expense deductions. Through this analysis, the components of a building are reclassified into proper class “lives” according to government legislation, case law, and IRS revenue rulings/procedures. Substantial tax  … Read more



Opportunity Fund or 1031 Exchange: Which Offers Better Tax Advantages for Real Estate Investors?

Originally posted at https://fundrise.com/education/blog-posts/opportunity-fund-1031-exchange-tax-advantages-for-real-estate-investors The 1031 Exchange has been one of the most tax efficient investment vehicles available to real estate investors for many years. However, with the creation of Opportunity Funds under the Opportunity Zone program, the 1031 Exchange is being given a well-deserved run for its money. That’s because Opportunity Funds not only  … Read more



COST SEGREGATION JUST BECAME EVEN MORE VALUABLE THEN EVER

Originally posted on https://www.accountingtoday.com/opinion/benefiting-from-cost-segregation-in-the-new-tax-reform-environment Voices Benefiting from cost segregation in the new tax environment By David McGuire You may have heard the federal tax code underwent a few changes recently. While some measures impacted the 2017 tax year, the most significant revisions went into effect Jan. 1, 2018. Major alterations — and the impact on taxpayers  … Read more



7 KEY WAYS MANUFACTURING FIRMS CAN IMPROVE CASH FLOW

Making it the largest tax reform in more than 30 years, the Tax Cuts and Jobs Act (TCJA) was passed with a key initiative in mind – increasing U.S. economic growth by providing more tax incentives for domestic businesses, primarily manufacturers. In fact, the industry anticipates saving an estimated $261 billion and adding nearly 6.5 million jobs  … Read more



The Treasury has released proposed regulations

The Treasury has released proposed regulations that provide guidance related to Opportunity Zones (section 1400Z-2). These were just released, and our team will be analyzing them and their consequences for jobs and investment in qualifying low-income communities. Proposed-Opportunity-Zone-regulations-10.19.2018



BRIEF OVERVIEW OF THE 2018 TAX CUTS AND JOBS ACT

BRIEF OVERVIEW OF THE 2018 TAX CUTS AND JOBS ACT  Businesses can immediately expense more under the new law A taxpayer may elect to expense the cost of any section 179 property and deduct it in the year the property is placed in service. The new law increased the maximum deduction from $500,000 to $1  … Read more



Increase Clients’ Cash Flow

Increase Clients’ Cash Flow Cost segregation can help your customers and grow your business By Terry Judge CEO CORE Solutions Group LLC In today’s credit markets, it is necessary to find ways to improve property-owners’ balance sheets to help them qualify for financing. Cost segregation is a tool that can improve many investors’ liquidity. Most  … Read more



U.S. Research and Development Tax Credit

Originally posted on The CPA Journal website and all the following content is owned by them. U.S. Research and Development Tax Credit U.S. Research and Development Tax Credit By  Yair Holtzman, CPA, CGMA October 2017 Issue, Feature Articles, Featured | October 2017 Get Copyright Permission In Brief Governments typically incentivize private industry to produce research and development  … Read more



Q&A: What Is the Future of Green Building?

Originally posted on World Resources Institute website and all content is owned by them. https://www.wri.org/blog/2018/06/qa-what-future-green-building Q&A: What Is the Future of Green Building? by Andrew Steer – June 04, 2018 Print           Green buildings are a huge opportunity for sustainable development. Unsplash/Sandra Schuh This Q&A with WRI President and CEO Andrew  … Read more