The Best Ever CRE Show JF 4025: 100% Bonus Depreciation, SALT Cap Relief and PTET Strategies ft. Amanda Han and Matt MacFarland
Sep 11, 2025
Amanda Han and Matt MacFarland, co-founders of Keystone CPA, share expert insights for real estate investors. They discuss the crucial reinstatement of 100% bonus depreciation and how placed-in-service timing impacts tax savings. The duo highlights strategies for managing depreciation recapture and utilizing SALT cap relief. They also reveal savvy 'strategy stacking' techniques that can enhance tax advantages. Expect practical tips on due diligence red flags and aligning exit timelines with your CPA for optimal investment success.
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Recapture Is Manageable, Not Fatal
- Depreciation recapture reduces basis at sale but is manageable with planning and allocation strategies.
- Recapture shouldn’t deter taking depreciation; many post-sale tools offset or defer tax on gain.
Take Depreciation, Then Plan Sale
- Don't avoid depreciation; it's required and IRS can assess recapture even if you didn’t claim it.
- Plan long-term with your CPA to use passive losses and sale allocations to offset recapture.
Open Lines Before Exit
- Communicate with sponsors well before an expected exit so investors and CPAs can pre-plan for taxable gains.
- Use options like reinvestment, 1031-style moves, or buying rental property to mitigate tax on sale.
