Summer 2000, Vol 25, No 2

Abstract: Real estate owners and investors have long searched for ways to increase their tax benefits. Now, as the result of an asset reclassification strategy known as a Cost Segregation Study (CSS), that opportunity may exist for those individuals and companies who purchased, constructed, or expanded their real estate holdings after 1986. As practiced by a relative handful of real estate tax planning specialists, a CSS can increase current cash flow anywhere from $100,000 to more than a million dollars. If learning how to reduce taxes is of interest, this manuscript offers some very important information.