Estate Planning
and Cost Segregation Studies
As you are probably aware, a cost segregation study can be a valuable tool for increasing the net present value of a taxpayer’s depreciation deductions through their accelerated recognition.

Unfortunately, a cost segregation study does not create additional depreciation for a taxpayer. However, when used as an estate planning tool, it can result in the recognition of depreciation deductions for the decedent that would have otherwise gone unused.

This, in effect, creates depreciation deductions. A comprehensive white paper has been written about this subject and is available on our website.

IMPORTANT DATES

FEDERAL HOLIDAYS
Oct 14 – Columbus Day
Nov 11 – Veterans' Day
Nov 28 – Thanksgiving Day
Dec 25 – Christmas Day

DEADLINES
Oct 15 – Final due date for 6-month extension filing
Dec 31 – Final day to make any tax moves
REMINDERS
Start end of year planning by
scheduling a Cost Segregation Study
with Scarpello Consulting
877.410.5040
COST SEGREGATION CASE STUDES
Apartment Complex
Scarpello professionals were able to reclassify $7,300,000 newly constructed luxury apartments from 27 ½ years to shorter tax lives resulting in generating $934,000 in estimated after tax net
present value.
Auto Dealership
A cost segregation study proved especially valuable for a major Southern California dealership where we were able to reclassify $1,600,000 from 39 years to shorter tax lives to generate an estimated after tax net present value savings of $164,000.
Office Complex
Owners of a $32,000,000 total project cost office building realized savings as we reclassified $6,800,000 to shorter tax lives generating an estimated after tax net present value savings of $1,500,000.
‌
About Scarpello Consulting
Launched in 2001, Scarpello Consulting provides cost segregation services that allow clients to maximize their depreciation deductions while minimizing audit risk. The firm has multiple offices including Omaha, Nebraska; Overland Park, Kansas; Sarasota, Florida; and Denver, Colorado.