Cost segregation is one of the most overlooked yet highly effective strategies for accelerating depreciation and unlocking cash flow. Many real estate investors, developers, and business owners leave money on the table simply because they don’t fully understand how property costs can be reclassified for faster tax deductions.

In this CE course, you’ll explore the mechanics of cost segregation and learn how property purchases or construction projects can be broken into shorter-lived asset categories. We’ll explain the methodology of a proper cost segregation study, highlight depreciation rules you can’t ignore, and share practical steps for spotting the best candidates for this strategy. On top of that, you’ll gain insights into the latest changes from the recently passed “One Big Beautiful Bill” and what they mean for bonus depreciation, full expensing, and long-term tax planning.

Learning Objectives

• Explain fundamentals of cost segregation and accelerated depreciation.

• Apply methodology of a quality cost segregation study.
• Discuss how OBBB impacts bonus depreciation and expensing rules.
• Analyze how updated provisions affect long-term real estate tax planning.
• Evaluate opportunities to enhance tax savings through cost segregation.

Major Topics:

• Accelerated Depreciation and Expensing
• Cost Segregation Study Methodology
• Identifying Strategy Candidates
• OBBB Bonus Depreciation and Expensing Updates
• Real Estate Tax Planning

Whether you’re an advisor guiding clients or an investor managing your own properties, this CE course delivers the knowledge you need to turn complex rules into clear tax savings. By the end, you’ll walk away ready to use cost segregation with confidence and clarity giving you an edge in financial planning and real estate strategy.