Cost Segregation Studies, IRS

1. Cost Segregation: What Every Investor Should Know My Mission: Provide quality financing alternatives to individual and business clients with the highest degree of service by practicing honesty, integrity, and sound business ethics in enabling long-term relationships and successful problem solving when it comes to my clients’ real estate concerns. The highest compliment that I can receive is the referral of your family, friends, and colleagues. Thank you! Dan Email: [email_address] Office: (573) 234-4886 Fax: (866) 403-8248

18. Depreciation Comparison Again, the biggest bang for the buck is in the first 5 to 7 years. Because most commercial property owners typically turn their properties every 5 to 7 years, they should always be taking advantage of cost segregation.

19. New Shopping Center Assuming a 9% cap rate, the 2007 additional benchmark tax savings of $297,564 increases cash flow by 16%. Assuming a cap rate of 7%, the increase is almost 20%. This tax savings of almost $300,000 is CASH in the owner’s pocket in 2007.

20. Nevada Professional Plaza Assuming a 9% cap rate, the benchmark 2008 additional tax savings of $234,959 increases cash flow by 22%. Assuming a cap rate of 7%, the increase is almost 27%. The almost quarter of a million dollars is extra CASH in the owner’s pocket in 2008.

21. Medical Development The benchmark 2007 additional tax savings of $237,829 reflects catch up depreciation (increases cash flow, assuming a 10% cap rate, by 31.6% in 2007). Again, the almost quarter million dollars is CASH in the owner’s pocket in 2007.

22. Cancer Center - Antioch The benchmark tax benefit in 2008 of $154,371, assuming a cap rate of 10%, increases 2008 net income by 26.44%. The $154,371 is additional CASH in the owner’s pocket in 2008.

23. So. California Hotel