Podcast•Apr 21, 2026•20 min
Cost Segregation & 179D Updates for Real Estate
In this episode of the Cherry Becker Tax Beat, hosts Michael Ronski and Sarah McGregor discuss two powerful tax tools for real‑estate owners: cost segregation studies and the Section 179D energy‑efficient commercial building deduction. Experts Marty Karaman, Daniel Hurtado, and Andre Kahn explain how cost segregation accelerates depreciation, how the 179D deduction rewards buildings that exceed ASHRAE standards by 25%, and the recent changes from the Inflation Reduction Act—including permanent 100% bonus depreciation and a looming June 30, 2024 cutoff for new 179D projects. They also highlight the benefits of a coordinated approach that combines these incentives with qualified production property and other credits.
