Accelerated Depreciation, Cash Flow, and Tax Control
What You'll Learn
Cost segregation isn’t just a niche tax strategy — it’s a wealth-building tool most clients have never heard of. While many assume depreciation simply spreads out over decades, cost segregation accelerates deductions by reclassifying portions of a building into shorter-lived assets. That means…
Cost segregation isn’t just a niche tax strategy — it’s a wealth-building tool most clients have never heard of. While many assume depreciation simply spreads out over decades, cost segregation accelerates deductions by reclassifying portions of a building into shorter-lived assets. That means items like flooring, lighting, landscaping, and even certain plumbing or electrical systems may be depreciated in 5, 7, or 15 years instead of 27.5 or 39 years.
Here’s what most advisors don’t realize: a cost segregation study can be performed on properties placed in service years ago — and when combined with catch-up depreciation, the retroactive deductions can be massive. With the 100% bonus depreciation provisions of the Big Beautiful Bill, these benefits are even more urgent, as many components can be written off immediately. The result? Clients unlock hidden cash flow, reduce taxable income today, and create resources to reinvest in qualified retirement plans, business expansion, or advanced strategies like funding permanent life insurance.
Join expert Bill Harbeson to learn how to bring cost segregation into your client conversations, position it as part of holistic tax planning, and use it to differentiate yourself as a forward-thinking advisor.
Learning Objectives: By the end of this session, participants will be able to:
- Explain the fundamentals of cost segregation and how it accelerates depreciation by reclassifying building components into shorter recovery periods.
- Identify opportunities to leverage cost segregation in light of OBBBA’s 100% bonus depreciation, including retroactive studies that generate immediate tax savings and cash flow.
- Incorporate cost segregation into client planning strategies — such as funding qualified plans, reinvesting in business growth, or supporting estate planning through life insurance solutions.
*CE/CPE Eligible: 1.0 CE credit(s) is(are) available to FEN Members with these designations: CFP, CLU, ChFC and RICP. CPA and EA members will earn 1.0 CPE credit(s).
Field of Study: Specialized Knowledge
Prerequisites: There are no prerequisites for this session.
Advanced Preparation: None
Program Level: Basic
Delivery Method: Group Internet Based
NASBA Approved
Financial Experts Network (Sponsor Id#: 145173) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.