Bruce A. Johnson, CRE, Capstan Tax Strategies
- Feb 6, 2020
Green is Back in the Black: The Retroactive Extension of EPAct 179D/45L
We’ve long been hoping to see the extension of EPAct 179D and 45L, as these energy incentives can be quite powerful, particularly for...
By Bruce Johnson, Capstan Tax Strategies
- Jul 24, 2019
Compare & Contrast: 1031 Exchanges and OZs Deck: Both options can be good investment vehicles fo
Until recently, taxpayers who wanted to defer recognition of capital gains when selling real estate had one option — the 1031 exchange....
By Terri S. Johnson, CRE, Capstan Tax Strategies
- May 1, 2019
Momentum Builds Towards Congressional Technical Correction of QIP Class Life
The status of Qualified Improvement Property (QIP) under the Tax Cuts and Jobs Act (TCJA) has been an unresolved issue since the TCJA was...
By Terri S. Johnson, CRE, Capstan Tax Strategies
- Jan 29, 2019
The Big Questions: Maximizing Tax Savings in 2018
The Tax Cuts and Jobs Act has generated a great deal of opportunity for commercial real estate owners, but the TCJA isn’t the only game...
By Terri S. Johnson, CRE, Capstan Tax Strategies
- Jun 19, 2018
All in Good Time: Implementation of new tax law depends on project timing
From the moment the new Tax Cuts and Jobs Act (TCJA) passed, there was a flurry of questions about how the TCJA would affect owners of...
By Bruce A. Johnson, MBA, CEM
- Oct 23, 2017
Timing is Everything: New Rev. Proc. clarifies timeline regarding QIP eligibility
Qualified Improvement Property (QIP) has been the buzzword of the season in the commercial real estate industry. This new classification...
Terri S. Johnson, CRE, Capstan Tax Strategies
- Dec 29, 2016
Broad definition of QIP expands availability of Bonus Depreciation
The PATH (Protecting Americans Against Tax Hikes) Act of 2015 extended bonus depreciation for a record five years. This was indeed very...
By Terri S. Johnson, CRE, Capstan Tax Strategies
- Dec 15, 2015
Safe harbor expensing options for real estate owners
The recent Tangible Property Regulations have caused quite a stir in the world of commercial real estate, providing a myriad of new...