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Bonus Depreciation Expense Allowance - Continued...

The bonus depreciation expense allowance is:

	Not a tax credit; it's an offset to passive income.
	Not fully fungible as a tax credit; only a portion of the total eligible basis would be economically useful to an investor.
	Not limited to being claimed for the year the asset is placed in service; it has a 5-year look-back and 10-year carry-forward provision.
	Fungible in cases where the eligible basis is large enough to be materially significant to the business.
	Not subject to recapture in the way a tax credit is; it is recaptured upon sale of the asset.
	An ideal tool for commercial real estate developers - especially multifamily housing and senior housing owner/operators to gain capital investment without necessarily having to accept a massive equity security ownership dilution.

In creating your own approach to pricing the value of the bonus depreciation expense allowance, be advised that significant legal issues are in play with respect to the changes to the tax code that must not be lightly set aside. An opinion letter from tax counsel will be a fundamental requirement. Contact Rainmaker to find out more about this important financing tool's applicability to your particular project.

Call: 281.537.1200

What's New?

Tired of construction loan rejection letters? Rainmaker has come up with a whole new way of funding construction that eliminates the developer's reliance upon high-LTV construction mortgage financings, while creating financial investment leverage greater than 10:1 for the promoters!

All of the information is in our latest white paper. Click here and download a copy and be prepared to be floored!

Email: consultants@rainmakermarketing.com. Address: 15519 Dawnbrook Drive, Houston, Texas 77068. 281.537.1200. Open M-F 9 to 5 (CST).

About Rainmaker Marketing Corporation...

Rainmaker Marketing Corporation, Inc. is a B2B consulting firm built from the ground up by Clint Lovell on the premise of providing market feasibility studies (hence the name Rainmaker Marketing) to the senior housing development industry for projects seeking FHA/HUD-insured financing. Rainmaker started business in 1993, though its roots extend back to 1988. In the intervening years, the depth of services has been enhanced to provide a complete continuum of due diligence documents and consulting services.

Today, Rainmaker has completed literally hundreds upon hundreds of consulting assignments on projects in the housing, health care, retail, commercial office and hospitality industries throughout North America - including projects in 45 of the 50 states, Canada, Mexico and the Caribbean Basin. The resulting reports and consulting services provided by Rainmaker have resulted in billions of dollars in new development. Our clients have included publicly-traded companies, privately-held companies, government bodies and not-for-profit organizations.

When Should You Be Talking To Rainmaker?

If you will be seeking construction financing from a third-party lender (or investor) with whom you do not already enjoy a previous underwriting relationship, then you need to be talking to Rainmaker. If you have insufficient equity or assets necessary to sustain a construction mortgage financing for a new construction project, then you need to be talking to Rainmaker about the alternatives. If you have doubts, Rainmaker is the firm to turn to when it's time to deal with them.