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	<description>M&#38;E Cost Segregation</description>
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		<title>Federal Reserve Board Sees Improvement</title>
		<description><![CDATA[National economic activity expanded at a modest to moderate pace during the period of late November through the end of December. The reports suggest ongoing improvement in economic conditions in recent months, compared to late spring through early fall. Consumer spending was favorable in general. With significant gains in holiday retail sales compared with last [...]]]></description>
		<link>http://www.costsegleader.com/blog/2012/01/federal-reserve-board-sees-improvement/</link>
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		<title>2012 Tax Deadline Extended</title>
		<description><![CDATA[Jan 4 &#8211; The Internal Revenue Service today opened the 2012 tax filing season by announcing that taxpayers have until Tuesday, April 17 to file their tax returns. Share on Facebook]]></description>
		<link>http://www.costsegleader.com/blog/2012/01/2012-tax-deadline-extended/</link>
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		<title>A Poorly Performed Cost Segregation Study can lead to IRS scrutiny Years Down the Road</title>
		<description><![CDATA[As in the case of Ronald Pearce and Darryl Pearce versus the Department Of Revenue, State of Oregon.  CLICK HERE for the full tax case.  The plaintiffs chose to perform the cost segregation analysis for their rental apartment properties using the rule of thumb method. They believe their analysis was proper because of their experience [...]]]></description>
		<link>http://www.costsegleader.com/blog/2011/12/a-poorly-performed-cost-segregation-study-can-lead-to-irs-scrutiny-years-down-the-road/</link>
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		<title>Property Managers Can Build Client Relationships With Cost Segregation</title>
		<description><![CDATA[Property Owners entrust Property Managers to maximize the return on their building investment.  So why wouldn’t Property Managers suggest cost segregation as an additional cash flow benefit to the Property Owner? Property Managers have all the viable property information to solicit a no cost, no obligation, cost segregation proposal that will lay out the benefits [...]]]></description>
		<link>http://www.costsegleader.com/blog/2011/11/property-managers-can-build-client-relationships-with-cost-segregation/</link>
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		<title>It Is Not Too Late To Take Advantage Of Cost Segregation For Your 2010 Taxes</title>
		<description><![CDATA[There is still time to conduct a Engineering Based Cost Segregation Study in order to meet the September 15th or October 15th deadlines.  If you own a Commercial or Residential Rental building(s) and owe federal taxes with your 2010 return, a properly performed Engineering Based Cost Segregation Study could reduce or eliminate your tax liability. You owe it to yourself to find [...]]]></description>
		<link>http://www.costsegleader.com/blog/2011/08/it-is-not-too-late-to-take-advantage-of-cost-segregation-for-your-2010-taxes/</link>
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		<title>It Is Not To Late To Elect 50% Step-Down Bonus Depreciation</title>
		<description><![CDATA[The IRS is allowing taxpayers the ability to use 100% Bonus Depreciation or step-down to 50% Bonus Depreciation.  The Joint Committee on Taxation (JCT) recently released the &#8220;General Explanation of Tax Legislation Enacted in the 111th Congress&#8221; known as the &#8220;Blue Book&#8221;(JCS-2-11).   In the Blue Book, Congress states that it is their intent that &#8220;a [...]]]></description>
		<link>http://www.costsegleader.com/blog/2011/04/it-is-not-to-late-to-elect-50-step-down-bonus-depreciation/</link>
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		<title>Do You Have Clients That Purchased or Constructed a Building or Made Leasehold Improvements in 2010?</title>
		<description><![CDATA[If so, an engineering based cost segregation study may be able to significantly reduce their current tax burden.  We will conduct a free preliminary analysis now, which will show the estimated benefit for their property and our flat fee to conduct the study.   If the additional depreciation from conducting a cost segregation study would benefit [...]]]></description>
		<link>http://www.costsegleader.com/blog/2011/03/do-you-have-clients-that-purchased-or-constructed-a-building-or-made-leasehold-improvements-in-2010/</link>
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		<title>Cost Segregation Sample Study: Apartment Building</title>
		<description><![CDATA[The two-story apartment building contains 28,000 square feet of gross floor area and is situated on a 1.7 acre site.  The land improvements consist of the 40 unit apartment building constructed of concrete, masonry, steel and reinforced concrete slab on grade with standard reinforced concrete spread and strip footings.  The building is enclosed with concrete masonry and brick [...]]]></description>
		<link>http://www.costsegleader.com/blog/2011/03/cost-segregation-sample-study-apartment-building/</link>
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		<title>100% Bonus Depreciation and Section 179 Expensing &#8211; The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010</title>
		<description><![CDATA[This legislation, which was signed into law on December 17, 2010 expands and extends bonus depreciation through 2012.  The Act provides 100% bonus depreciation for qualifying assets placed in service from September 9, 2010 through December 31, 2011.  For qualifying assets placed in service from January 1, 2012 through December 31, 2012, the Act provides [...]]]></description>
		<link>http://www.costsegleader.com/blog/2011/03/100-bonus-depreciation-and-section-179-expensing-the-tax-relief-unemployment-insurance-reauthorization-and-job-creation-act-of-2010/</link>
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		<title>Review of Section 179 Expensing and Bonus Depreciation of the Small Business Jobs Act of 2010 (HR 5297)</title>
		<description><![CDATA[The act increased the maximum amount a taxpayer may expense under IRC 179 to $500,000 versus $250,000 for 2009.  Additionally, it increases the phase-out threshold amount to $2,000,000 for tax years beginning in 2010 and 2011. Moreover, the bill extended first-year 50% Bonus Depreciation available under IRC 168(k) to apply to property acquired and placed in service [...]]]></description>
		<link>http://www.costsegleader.com/blog/2011/03/review-of-section-179-expensing-and-bonus-depreciation-of-the-small-business-jobs-act-of-2010-hr-5297/</link>
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