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Listen "05. What Syndicators Need to Know About the OBBB: Bonus Depreciation, 179 Expensing, and Tax Traps"
Episode Synopsis
In this episode of the Major League Real Estate Podcast, Nathan Sosa and Matt Hamilton break down the massive tax legislation signed on July 4th and what it means specifically for real estate syndicators.
Nathan and Matt walk through:
- How 100% bonus depreciation became permanent and what that means for deal structuring
- The unfortunate “unlucky two weeks” in January 2025 and how they impact depreciation eligibility
- Why Section 179 deductions got a boost and when syndicators might actually use them
- How interest expense limitations are changing and the fading relevance of 163(j) elections
- A new and intriguing provision: full expensing for qualified production property and how syndicators might creatively structure deals around it
- What did not make it into the bill, including carried interest reforms and changes to SALT caps
- Updates on Qualified Opportunity Zones (QOZs), including permanent extensions, rural incentives, and step-up timelines
You’ll also hear how these changes may reshape fund strategy, planning for new developments, and even open new doors in industrial and manufacturing syndications as long as you follow the rules.
Request a free discovery meeting: go.therealestatecpa.com/mlre
Subscribe to the REI Daily Newsletter: go.therealestatecpa.com/mlresubscriber
Get the Ultimate Guide for Real Estate Syndications: go.therealestatecpa.com/mlreultimateguide
The Major League Real Estate podcast is for general information purposes only and is not intended to provide, and should not be relied on for, tax, legal, investing, financial, or accounting advice. Information on the podcast may not constitute the most up-to-date legal or other information. No reader, user, or listener of this podcast should act or refrain from acting on the basis of information on this podcast without first seeking legal and tax advice from counsel in the relevant jurisdiction. Only your individual attorney and tax advisor can provide assurances that the information contained herein – and your interpretation of it – is applicable or appropriate to your particular situation. Use of, and access to, this podcast or any of the links or resources contained or mentioned within the podcast show and show notes do not create a relationship between the reader, user, or listener and podcast hosts, contributors, or guests.
Nathan and Matt walk through:
- How 100% bonus depreciation became permanent and what that means for deal structuring
- The unfortunate “unlucky two weeks” in January 2025 and how they impact depreciation eligibility
- Why Section 179 deductions got a boost and when syndicators might actually use them
- How interest expense limitations are changing and the fading relevance of 163(j) elections
- A new and intriguing provision: full expensing for qualified production property and how syndicators might creatively structure deals around it
- What did not make it into the bill, including carried interest reforms and changes to SALT caps
- Updates on Qualified Opportunity Zones (QOZs), including permanent extensions, rural incentives, and step-up timelines
You’ll also hear how these changes may reshape fund strategy, planning for new developments, and even open new doors in industrial and manufacturing syndications as long as you follow the rules.
Request a free discovery meeting: go.therealestatecpa.com/mlre
Subscribe to the REI Daily Newsletter: go.therealestatecpa.com/mlresubscriber
Get the Ultimate Guide for Real Estate Syndications: go.therealestatecpa.com/mlreultimateguide
The Major League Real Estate podcast is for general information purposes only and is not intended to provide, and should not be relied on for, tax, legal, investing, financial, or accounting advice. Information on the podcast may not constitute the most up-to-date legal or other information. No reader, user, or listener of this podcast should act or refrain from acting on the basis of information on this podcast without first seeking legal and tax advice from counsel in the relevant jurisdiction. Only your individual attorney and tax advisor can provide assurances that the information contained herein – and your interpretation of it – is applicable or appropriate to your particular situation. Use of, and access to, this podcast or any of the links or resources contained or mentioned within the podcast show and show notes do not create a relationship between the reader, user, or listener and podcast hosts, contributors, or guests.
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