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IRS loses Lawsuit August 24, 1997 August 24, 1997 US Tax Court 109 T.C.21 US Tax Court 109 T.C.21 Hospital Corporation of America wins precedent setting case for commercial property owners! Hospital Corporation of America wins precedent setting case for commercial property owners!

Precedent set by lawsuit Typically commercial real estate is depreciated over 39 years. Typically commercial real estate is depreciated over 39 years. Lawsuit was based on fact that certain parts of commercial real estate depreciate faster than 39 years. Lawsuit was based on fact that certain parts of commercial real estate depreciate faster than 39 years. Lawsuit created IRS term cost segregation. Lawsuit created IRS term cost segregation.

What is cost segregation? IRS approved method of re- classifying components and improvements of commercial real estate into 5, 7, or 15 year depreciation schedules. IRS approved method of re- classifying components and improvements of commercial real estate into 5, 7, or 15 year depreciation schedules. For example carpet fully depreciates in 5 years, so why reduce your cash flow by spreading it out over 39 years. For example carpet fully depreciates in 5 years, so why reduce your cash flow by spreading it out over 39 years.

Benefits of Cost Segregation Taxable income is greatly reduced thus increasing immediate cash flow! Taxable income is greatly reduced thus increasing immediate cash flow! Typical cash flow increase is $80,000 per every $1,000,000 of property value Typical cash flow increase is $80,000 per every $1,000,000 of property value

Cost Segregation Requirements Building cost over $300,000 Building cost over $300,000 For profit companies paying taxes For profit companies paying taxes Property bought or built after Jan 1986 Property bought or built after Jan 1986 Requires Engineering study Requires Engineering study

Engineering Study Requirement stipulated by IRS Requirement stipulated by IRS Requires professional engineering firm trained to perform study. Requires professional engineering firm trained to perform study. CPAs do not have this expertise CPAs do not have this expertise CommercialRelief has access to professional engineers nationwide to perform studies. CommercialRelief has access to professional engineers nationwide to perform studies.

Track Record Over 5,000 cost segregation studies completed. Over 5,000 cost segregation studies completed. Zero customer IRS exposure from completed studies. Zero customer IRS exposure from completed studies. 100% Commitment to defend study with IRS if ever required. 100% Commitment to defend study with IRS if ever required.

Four Steps to Savings! Step1 Submit Pre-Qualification Step1 Submit Pre-Qualification Step2 Receive Cost Savings Analysis Step2 Receive Cost Savings Analysis Step3 Approve Savings Analysis Step3 Approve Savings Analysis Step4 Submit Engineering report to CPA Step4 Submit Engineering report to CPA