Save Some Green

Save Some "Green" in 2011 & Beyond ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Objectives ,[object Object],[object Object],[object Object],[object Object]

Introduction to Green Construction Tax Incentives

Why Go Green? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Congress Extends Energy Tax Incentives: § 179D Introduced & Extended ,[object Object],[object Object],[object Object]

President Announcement - Proposal ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Section 179D Guidance ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

What’s It Worth? Note: For government buildings, these deductions are allocated to the “primary designer.” Section 179D deductions cannot be greater than the actual cost incurred.

First Movers ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

§ 179D Interim Lighting Rules ,[object Object],[object Object],[object Object],[object Object],[object Object]

Section 179D Lookback Rules ,[object Object],[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],Federal Energy Investment Tax Credits

Primary Designer - Contractors Government Buildings ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Home Builder Tax Credits: Federal & Kentucky ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Proposed H.R. 6097: Provisions ,[object Object],[object Object],[object Object],[object Object]

Proposed H.R. 6097: Impact ,[object Object],[object Object],[object Object]

3% Government Withholding Tax ,[object Object],[object Object],[object Object]

Federal & Kentucky Real Estate Tax Incentives ,[object Object],[object Object],[object Object]

Bonus & Section 179 for Real Estate ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

$250,000 §179 Qualified Real Property Deduction ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

50% Bonus Depreciation ,[object Object],[object Object],[object Object],[object Object],[object Object],28

Rental Real Estate: Tax Treatment ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Related Property: Other Limitations ,[object Object],[object Object],[object Object],[object Object]

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Converting Passive Rental Real Estate Losses to Non-passive

Kentucky Energy Tax Credits ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

1/1/2013, Federal Tax Law? ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

After Tax Cash Flow Planning: Cost Segregation Energy Efficient Design

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Cost Segregation

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Cost Segregation: Investor’s Point of View

[object Object],[object Object],[object Object],[object Object],[object Object],Cost Segregation: Investor’s Point of View

[object Object],[object Object],Cost Segregation: Investor’s Point of View

Energy Efficient Design ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

Cost Segregation Combined with Energy Efficient Design: Case Study ,[object Object],[object Object],[object Object],[object Object],SUMMARY: ASSUMPTIONS: 41% Combined Federal & State Income Tax Rate 7% Discount Rate (numbers rounded and some estimates)

IRS Circular 230 Disclosure ,[object Object]

Thank You! Lenny S. Gant [email_address] Byron T. Largen [email_address] Stephen M. Lukinovich [email_address] Jim G. Oiler [email_address] 502.749.1900 www.mcmcpa.com

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