https://www.lumpkinagency.com/blog daily 0.75 2022-01-06 https://www.lumpkinagency.com/blog/audit-techniques-guide monthly 0.5 2022-10-13 https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1632416515555-VYSHVV2VWUQNKDD6KZWI/Audit-Techniques-Guide-Banner.png Blog - Unpacking the IRS Cost Segregation Audit Techniques Guide - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1632421234537-AMB38LZP9K40XURIFI98/audit-techniques-guide-infographic.png Blog - Unpacking the IRS Cost Segregation Audit Techniques Guide - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.lumpkinagency.com/blog/cost-segregation-residential monthly 0.5 2022-01-06 https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1631912832008-3J2FNCC9GLFLX7UPGXSG/Residential-Cost-Seg-Blog+Banner.png Blog - Cost Segregation on Residential Real Estate - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1631913155956-LUA74ICWODNTMIPF4OL0/cost-segregation-residential-rental-comparision.png Blog - Cost Segregation on Residential Real Estate - Make it stand out A cost segregation study results in larger deductions in the early years of building ownership. https://www.lumpkinagency.com/blog/depreciation-methods monthly 0.5 2022-01-06 https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1631220654398-8TRKK67M7FXW9I40YR13/depreciation-methods-banner.png Blog - Depreciation Methods: Straight Line and Declining Balance - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.lumpkinagency.com/blog/real-estate-pro-comparision monthly 0.5 2022-01-06 https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1628615894888-LWDC5JOA7C2PGWSXLH2N/rep-comparision-illustration.png Blog - Tax Savings Comparison: Regular Taxpayer vs. Real Estate Professional - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.lumpkinagency.com/blog/capital-gains monthly 0.5 2022-01-06 https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1623356315130-QFV27UIB290ZYH7QLWGN/Capital+Gains+Title+Square.png Blog - Capital Gains: Past, Present and Proposed Changes - Don’t leave money on the table this year A provision in the CARES Act could leave you with a tax refund. 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Our Year-End Report https://www.lumpkinagency.com/blog/grouping-passive-activity-rules monthly 0.5 2022-01-06 https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1603290149874-MP9B4G4VLOC7EIXJQJA0/grouping-passive-activity-illustration.png Blog - Grouping and the Passive Activity Rules - Illustration: The Impact of Grouping https://www.lumpkinagency.com/blog/tag/passive+activity monthly 0.5 https://www.lumpkinagency.com/blog/tag/opportunity+zones monthly 0.5 https://www.lumpkinagency.com/blog/tag/real+estate monthly 0.5 https://www.lumpkinagency.com/blog/tag/CARES+Act monthly 0.5 https://www.lumpkinagency.com/blog/tag/cost+segregation monthly 0.5 https://www.lumpkinagency.com/blog/tag/case+studies monthly 0.5 https://www.lumpkinagency.com/blog/tag/grouping monthly 0.5 https://www.lumpkinagency.com/blog/tag/capital+gains monthly 0.5 https://www.lumpkinagency.com/blog/tag/rental+property monthly 0.5 https://www.lumpkinagency.com/blog/tag/natural+disaster monthly 0.5 https://www.lumpkinagency.com/blog/tag/tax+savings monthly 0.5 https://www.lumpkinagency.com/blog/tag/1031+exchanges monthly 0.5 https://www.lumpkinagency.com/blog/tag/tax+refund monthly 0.5 https://www.lumpkinagency.com/blog/tag/depreciation monthly 0.5 https://www.lumpkinagency.com/blog/tag/tax+deferral monthly 0.5 https://www.lumpkinagency.com/blog/tag/real+estate+professional monthly 0.5 https://www.lumpkinagency.com/home daily 1.0 2025-09-04 https://www.lumpkinagency.com/termlifeinsurance daily 0.75 2020-03-03 https://www.lumpkinagency.com/groups daily 0.75 2025-09-04 https://www.lumpkinagency.com/meetourteam daily 0.75 2025-09-04 https://www.lumpkinagency.com/what-is-cost-segregation daily 0.75 2022-01-06 https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1632934170013-9BLKGOFLA6416GBYHLOE/cost-segregation-comparison-commercial.png What is Cost Segregation? - Make it stand out Whatever it is, the way you tell your story online can make all the difference. https://www.lumpkinagency.com/agents daily 0.75 2020-07-20 https://www.lumpkinagency.com/request daily 0.75 2025-09-04 https://www.lumpkinagency.com/cost-segregation-examples daily 0.75 2021-10-11 https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1581112247016-QPDZARMR0DYHPE43KGNL/view-of-operating-room-247786.jpg Cost Segregation Examples https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1581114414145-Z8XDOQ4CCQCZ8EWSRIES/palm-trees-at-night-258154.jpg Cost Segregation Examples https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1581111949875-9FR6LN9RNQ5UDVEGH620/StockSnap_7HRFNYC7GU.jpg Cost Segregation Examples https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1581113185285-2IZYZPZV5BVK0DCUWF1I/Apartment+Complex Cost Segregation Examples https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1581113658733-1Z5HHUAIYQEEN0BKXPS5/residential.rental Cost Segregation Examples https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1581109131982-Z68IUGLPLGKLBYWHBSKC/blur-building-business-cars-395537.jpg Cost Segregation Examples https://www.lumpkinagency.com/form-3115 daily 0.75 2023-05-01 https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1625253808197-VBZSE4BKBNDA6FRFPPB6/form-3115-cost-segregation.jpg Form 3115 - Cost Segregation on Existing Properties - Make it stand out The Section 481(a) adjustment on the Form 3115 is where the taxpayer specifies the additional depreciaiton they will claim as a result of a cost segregation study. https://www.lumpkinagency.com/bonus-depreciation daily 0.75 2021-09-13 https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1630088512406-UVR5XUHH01UOS5PQNRXY/Bonus+Depreciation.png Bonus Depreciation - Make it stand out Cost segregation moves assets from a 39-year recovery period into shorter periods such as 5, 7, and 15-year categories. https://www.lumpkinagency.com/depreciation-recapture daily 0.75 2021-09-20 https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1629909158341-C7C186X0Z49GE7D9LZAA/1245-1250-property-cost-segregation.jpg Depreciation Recapture - A Closer Look: Real Property, Personal Property, Capital Gains, and Cost Segregation Recaptured gains on Section 1245 property are taxed at ordinary income tax rates; the same gains on Section 1250 property are referred to as “unrecaptured section 1250 gains” and taxed at a maximum rate of 25 percent. Any gains above the original purchase price are taxed as capital gains. As long as the asset has been held for ever a year, the capital gains rate is a maximum of 20 percent. Cost segregation reclassifies some section 1250 property as section 1245 property. https://images.squarespace-cdn.com/content/v1/5e1a32c24316850ed6cef645/1599848213639-C3HSBR081GJQMMC6JLS8/depreciation-recpature-illustration.png Depreciation Recapture - Depreciation Capture Infographic Depreciation recapture will cause a portion of the gains from the sale of a building to be taxed at a higher rate. Click or tap the image to zoom in.