From Blueprints to Bonus: Where Cost Seg Tech Stops Short

Host Dave McGuire discusses the role of software and automation in cost segregation with guest Austin Brown, a leader in McGuire Sponsel’s Cost Segregation practice.

McGuire Sponsel was contacted by a CPA firm to conduct a cost segregation study for a recently purchased multi-tenant office building located in Greenwood, Indiana.

The IRS has issued Notice 2025-42, outlining how clean energy credits for wind and solar projects will phase out under the One Big Beautiful Bill and Executive Order 14315. The guidance tightens eligibility rules for construction start dates, signaling stricter compliance expectations for renewable energy developers and investors.

McGuire Sponsel was contacted by a CPA firm to conduct a cost segregation study for a revitalized retail facility located in Bowling Green, Kentucky.

Arizona’s property tax system offers stability but can be complex, with multiple valuations, strict deadlines, and nuanced appeal rules. McGuire Sponsel helps CPAs, advisors, and property owners understand the process, avoid overpayment, and identify opportunities for tax savings.

In his latest piece in Forbes, Dave McGuire explores how the “Big Beautiful Bill” impacts CPAs and their clients, with updates to bonus depreciation, Section 179, and R&D expensing strategies.

Prepare for Florida’s 2025 property tax season by breaking down the state’s tax calendar, explaining the significance of TRIM notices, and how advisors can proactively support clients through exemptions, appeals, and early planning.

Host Tim LeMasters is joined by Dave McGuire, shareholder and co-founder of McGuire Sponsel, to discuss fixed asset planning, bonus depreciation, cost segregation, and the contract date rules in the new OBBB legislation.

The passage of the OBBB introduces sweeping changes to depreciation rules—extending 100% bonus depreciation, sunsetting key energy incentives like Section 179D, and adding new deductions for Qualified Production Property.

With the passing of the “Big Beautiful Bill,” bonus depreciation is back at 100%—permanently. However, the binding contract rule adds a level of complexity that advisors and property owners must understand.