Suspended LTR depreciation/losses often aren’t lost, they can carry forward and may be released when you sell, so the “can’t use it” point may be overstated.Real estate sale taxes aren’t just 15–20% LTCG: depreciation recapture, possible 3.8% NIIT, and state tax can raise the effective rate.A 1031 has strict deadlines (45 days identify / 180 days close); if you need more time, consider reverse 1031 or a more passive “parking” option like DSTs.STRs can potentially offset W-2 income, but it’s more complex than “100 hours”—material participation rules and documentation matter.Cost segregation can be powerful but only if the deal supports it; it accelerates depreciation and can affect future recapture.Consolidating into fewer properties can reduce operational risk, but watch market/regulatory/insurance volatility.Best next step: compare hold vs sell taxable vs 1031 with full tax/return components (recapture, NIIT, suspended losses, timing risk).Always consult with a CPA who specializes in real estate.

Self-storage facilities tend to have a lot of components that qualify for faster write-offs, especially things like climate-controlled units, interior build-outs, security systems, lighting, and other site improvements.

A few key points would be to have separate leases, one for the main tenant(s) and a clearly defined employment or housing agreement for the onsite manager.

That’s usually the cleanest way to implement it.Under the One Big Beautiful Bill Act (OBBBA), 100% bonus depreciation has been permanently restored for qualified property acquired and placed in service after January 19, 2025.However — and this is the key nuance — for a look-back cost segregation, the applicable bonus rate generally ties to the original placed-in-service year, not the year you order the study.That actually works in your favor:2020 was a 100% bonus year2021 was a 100% bonus yearSo the 5-, 7-, and 15-year components identified in your study would generally still be eligible for 100% bonus treatment, assuming you didn’t previously elect out.Bonus only applies to assets with a recovery life of 20 years or less — so the 5/7/15-year components qualify.

I don’t think it’s one answer as with many things it depends. 5% is probably to high for a fully updated property taking into consideration the major components.

Essentially, your CPA is needed for reviewing the numbers and filing the return, but it's the engineering firms that actually perform the cost segregation study like walking the property, identifying components, and assigning the asset classifications that make the whole strategy work.

The key fundamental lessons are still the backbone of personal finance today:Lesson 1: Pay yourself firstA key component: weather you make $100k or $1M the simple math should be the same.

Below are three specialty resort types every hospitality investor should understand before deploying capital.Golf Hotels & ResortsWhat defines them:A true golf resort includes an onsite, integrated golf course that is essential to the property’s identity.

Some tenants leave the place in great condition while others will require you to do paint, repairs/replace certain components.

My advice, if you have time, is to implement the subcontractor model and just hire out individually each component of the job.