Data centers are among the most capital-intensive assets in commercial real estate — and among the most tax-advantaged. Because so much of a facility's value sits in specialized, short-lived equipment rather than the building shell, cost segregation can unlock an outsized amount of cash in the very year it's built or acquired. Why data centers are an unusually good fit A commercial building is normally depreciated over 39 years. But a building is really a shell around dozens of distinct...

The OBBB creates a new bonus depreciation regime under IRC §168(n), allowing a 100% first-year depreciation deduction for certain...

The OBBB makes 100% Bonus Depreciation under IRC Section 168(k) permanent—eliminating the phase-outs introduced in the 2017 Tax Cuts and...