National Asset Partners Cost Segregation Experts


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National Asset Partners offers the most comprehensive cost segregation study available today.

Our engineers and accountants work hand-in-hand to ensure that every tax dollar allowable is accelerated within your property.


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National Asset Partners Cost Segregation Experts

  1. 1.
  2. 2. <ul><li>Cost segregation is an IRS-guided tax reduction tool that allows property owners to take advantage of accelerated depreciation schedules resulting in lower tax obligations in the earlier years of a property. </li></ul><ul><li>A cost segregation study separates real property from personal property which can be depreciated over 5 or 7 years. </li></ul><ul><li>Any time is a good time to do a study. The IRS allows owners to “look back” and catch up any missed depreciation for properties placed in service as far back as 1987. </li></ul><ul><li>Our cost segregation experts can assist in the planning and development stages of a property to help construct or even remodel a project to maximize depreciation benefits. </li></ul><ul><li>Our true engineering-based cost segregation study will allow property owners to write off long life assets and they need to be replaced over the life of the property. </li></ul>Your Tax Benefit
  3. 3. The Difference <ul><li>Example of a building with a basis of two million dollars with and without cost segregation. </li></ul>* 40% tax rate No Cost Segregation With Cost Segregation 1 st Year Depreciation $ 51,282 $275,897 Tax Benefit * $20,513 $110,359
  4. 4. Your Benefits <ul><li>Reduce federal and state tax liabilities. </li></ul><ul><li>Correct misclassified assets and receive “catch-up” benefits. </li></ul><ul><li>Write-off building components as they need to be replaced. </li></ul><ul><li>Maximize depreciation benefits through proper planning during construction or remodeling. </li></ul><ul><li>Reduce real estate transfer tax basis. </li></ul><ul><li>Leverage your increased cash flow to meet financing qualifications. </li></ul><ul><li>Reduce insurance costs. </li></ul><ul><li>Take full advantage of the tax benefits already hidden in your walls through this IRS tax strategy. </li></ul>
  5. 5. The NAP Advantage <ul><li>NAP conducts a true engineering-based study unlike most other providers. </li></ul><ul><li>Our study reconciles all project costs, and includes a complete analysis of all property components, including 39 year assets. This detail allows owners to take advantage of future write-offs. </li></ul><ul><li>The IRS has termed our approach “the most methodical and accurate approach” and states our methodology “generally provides the most accurate cost allocations.” </li></ul><ul><li>The NAP study exceeds all 13 Elements of Quality and 9 Essentials as defined by the IRS Audit Techniques Guide. </li></ul><ul><li>Our team of experts leads the industry in conducting engineering based cost segregation studies. </li></ul><ul><li>Our experts have completed thousands of studies. All have been accepted by the IRS. </li></ul><ul><li>We pride ourselves on conducting the most comprehensive and valuable study in the industry. </li></ul><ul><li>Our typical ROI ranges from 20:1 to 25:1. </li></ul><ul><li>NAP is so confident in our work that we will defend our study should an IRS audit ever occur. </li></ul>
  6. 6. The Others <ul><li>Most other providers conduct a “residual study” which only details out certain short life assets. </li></ul><ul><li>Once short life items are “cherry picked” out and assigned a cost, the remaining basis in a property is classified as 39 year property. </li></ul><ul><li>The lack of detail in the 39 year property prevents owners from having the ability to write off long life assets as they need to be replaced. This results in substantial lost benefits over the life of the property. </li></ul><ul><li>Significant tax benefits can be missed by not recognizing all project costs. </li></ul><ul><li>Residual studies do not meet all IRS Audit Techniques guidelines and may not be defensible in an IRS audit. </li></ul><ul><li>The IRS states that the “different estimation techniques for short-life assets can produce skewed results” and “Although this method is simpler and less time consuming than the engineering approach, it can also be less accurate.” </li></ul>
  7. 7. Maximize Your Benefits <ul><li>NAP will conduct a preliminary analysis of your property that will detail out your estimated tax benefit at no cost to you. </li></ul><ul><li>All we need is your depreciation schedule to get started. </li></ul><ul><li>Once you see your estimated tax benefit and decide to move forward, our engineers will conduct a non-intrusive site visit and analyze all cost associated with your property. </li></ul><ul><li>NAP will deliver a detailed report to both the you and your CPA with asset classifications and related project costs of all components in the property. We will also include all supporting documentation that will define the legal framework, tax analysis and cost reconciliation of our report. </li></ul><ul><li>NAP will assist with creating the new depreciation schedule and even file the form 3115 if needed. </li></ul>
  8. 8. It Is Never Too Late To Work With NAP <ul><li>Even if you have already had a study conducted by another provider it is not too late to take advantage of the NAP way. </li></ul><ul><li>NAP will conduct a complimentary audit of your study to determine if there are missed assets that you can still take advantage of. </li></ul><ul><li>NAP experts typically reclassify an additional 15% to 30% above the findings of other studies. </li></ul><ul><li>Let NAP help you find your missed benefits. </li></ul>
  9. 9. The Time To Do A Study Is Now Why? <ul><li>Recent changes in the tax laws makes NOW the best time to do a cost segregation study. </li></ul><ul><li>Take advantage of the 50% bonus depreciation available to certain improvements and properties. * </li></ul><ul><li>Use accelerated depreciation today, against previous tax years. NOL’s (Net Operating Losses) can now be carried back 5 years from your 2008 fiscal operating year. * </li></ul><ul><li>NAP will work your CPA to determine how the recent tax changes can help put money in your pocket today. </li></ul><ul><li>* Always consult your CPA on restrictions and IRS guidelines </li></ul>Call Us Today and Start Saving 1-866-848-8903
  10. 10. National Asset Partners Leading the Cost Segregation Industry