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How should I as a QOF investor best structure a transaction when using cost segregation to have sufficient tax basis to benefit from the accelerated deductions?


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  • Matthew Rappaport
    January 27, 2022

    As a mixed investment, maybe, but you have to weigh the cost benefit against the ten-year basis step-up.

  • Maria De Los Angeles Rivera
    January 31, 2022

    I may need more details, but please remember that if you are deferring capital gains, your tax basis is zero. You could explore investing no deferral money, but you will not get the benefits the OZ sections provide.

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