found money – cost segregation and 179d: tax …...found money – cost segregation and 179d: tax...
TRANSCRIPT
Found Money ndash Cost Segregation and 179D Tax Savings Strategies for Energy Efficiency Upgrades
April 24 2013
Presented By Jim Shreve Founder CEO ndash Cost Segregation Services Inc
Margaret A Moore CSBA LEED AP CEO ndash Capital Review Group Inc
Moderated By Jeff Gould LEED AP CCIM Associate Director Commercial Property ndash
Los Angeles Better Buildings Challenge
Success is Planned and Outcomes are Realized
TheIRSallowedstrategy Yourchoice
bull CostSegregaMonforcashflowalternaMve bull TangiblePropertyRegulaMonsAllowedwrite downofdisposedassets
TheaffectOpportunityCapitalforenergy savingsyoumayalreadyhave
Whyareweinvolved TheEconomicshellip
bullNoCostOpportunityCapitalfor FundingEnergyInvestment bullWeprovidetheanalysis bullItisinthewallsofyourbuilding
ExampleEnergySavingsProject OfficeBuilding109000sqgt
bull ComprehensiveLighMng bull ChilledWaterSystemControlsUpgrade bull AirSystemsControlUpgrade bull WindowFilm bull Cost$360kSavings$175kyear bull PaybackPeriod2years
ExampleEffectsofCostSegregaMon
bull CapitalCostofEnergyUpgrades$360k
bull CashFlowofCostSegregaMon $582k CashFlowfundstheproject
Building Cost $ 16499100
Date Acquired June 2007
Tax Year 2012
Current Method
Accumulated Depreciation Reported 39 year straight line method $ 2344687
Alternative Method
Cost Segregation Study Accumulated Depreciation 5 Year 7 Year 15 Year 39 Year Total
$ 1484919 $ -$ 289751 $ 2039878 $ 3814547
Results for Tax Year Increased Accumulated Depreciation Expense Tax Rate (Estimated)
2013 $ 1469860
396
Estimated Accumulated Tax Savings Benefit $ 582065
Property Review Summary
Office Building
Examples
CashFlowmaybeinyourbuilding
bull Benchmark$30000to$50000per$1million inbuildingcost
SourceofcapitalinEnergySavingUpgrade
TangiblePropertyRegs
bull Iftakenoutofservicereplacedabandoned bull TaxSavingsldquoWriteDownrdquointhesameyearas
theUpgradeor bull TaxYears2012and2013catchupopportunity
Whatdoesthismeaneconomically
Example TangiblePropertyRegulaMons
bull TheExample bull WriteDownTaxSavings$78000 bull CostofProject$360000 bull NetCostofProject$282000 bull ProjectSavings$175000 bull PayoutPeriod16yearsvs20hellip20faster
ThankYou NocostreviewtoqualifytheapplicaMonforyou
CostSegregaMonServicesInc JimShreveCEO
shrevejcostsegservecom 8662779121
MitchKitayamaNaMonalAccountsCalifornia mwkitayamagmailcom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
Success is Planned and Outcomes are Realized
TheIRSallowedstrategy Yourchoice
bull CostSegregaMonforcashflowalternaMve bull TangiblePropertyRegulaMonsAllowedwrite downofdisposedassets
TheaffectOpportunityCapitalforenergy savingsyoumayalreadyhave
Whyareweinvolved TheEconomicshellip
bullNoCostOpportunityCapitalfor FundingEnergyInvestment bullWeprovidetheanalysis bullItisinthewallsofyourbuilding
ExampleEnergySavingsProject OfficeBuilding109000sqgt
bull ComprehensiveLighMng bull ChilledWaterSystemControlsUpgrade bull AirSystemsControlUpgrade bull WindowFilm bull Cost$360kSavings$175kyear bull PaybackPeriod2years
ExampleEffectsofCostSegregaMon
bull CapitalCostofEnergyUpgrades$360k
bull CashFlowofCostSegregaMon $582k CashFlowfundstheproject
Building Cost $ 16499100
Date Acquired June 2007
Tax Year 2012
Current Method
Accumulated Depreciation Reported 39 year straight line method $ 2344687
Alternative Method
Cost Segregation Study Accumulated Depreciation 5 Year 7 Year 15 Year 39 Year Total
$ 1484919 $ -$ 289751 $ 2039878 $ 3814547
Results for Tax Year Increased Accumulated Depreciation Expense Tax Rate (Estimated)
2013 $ 1469860
396
Estimated Accumulated Tax Savings Benefit $ 582065
Property Review Summary
Office Building
Examples
CashFlowmaybeinyourbuilding
bull Benchmark$30000to$50000per$1million inbuildingcost
SourceofcapitalinEnergySavingUpgrade
TangiblePropertyRegs
bull Iftakenoutofservicereplacedabandoned bull TaxSavingsldquoWriteDownrdquointhesameyearas
theUpgradeor bull TaxYears2012and2013catchupopportunity
Whatdoesthismeaneconomically
Example TangiblePropertyRegulaMons
bull TheExample bull WriteDownTaxSavings$78000 bull CostofProject$360000 bull NetCostofProject$282000 bull ProjectSavings$175000 bull PayoutPeriod16yearsvs20hellip20faster
ThankYou NocostreviewtoqualifytheapplicaMonforyou
CostSegregaMonServicesInc JimShreveCEO
shrevejcostsegservecom 8662779121
MitchKitayamaNaMonalAccountsCalifornia mwkitayamagmailcom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
TheIRSallowedstrategy Yourchoice
bull CostSegregaMonforcashflowalternaMve bull TangiblePropertyRegulaMonsAllowedwrite downofdisposedassets
TheaffectOpportunityCapitalforenergy savingsyoumayalreadyhave
Whyareweinvolved TheEconomicshellip
bullNoCostOpportunityCapitalfor FundingEnergyInvestment bullWeprovidetheanalysis bullItisinthewallsofyourbuilding
ExampleEnergySavingsProject OfficeBuilding109000sqgt
bull ComprehensiveLighMng bull ChilledWaterSystemControlsUpgrade bull AirSystemsControlUpgrade bull WindowFilm bull Cost$360kSavings$175kyear bull PaybackPeriod2years
ExampleEffectsofCostSegregaMon
bull CapitalCostofEnergyUpgrades$360k
bull CashFlowofCostSegregaMon $582k CashFlowfundstheproject
Building Cost $ 16499100
Date Acquired June 2007
Tax Year 2012
Current Method
Accumulated Depreciation Reported 39 year straight line method $ 2344687
Alternative Method
Cost Segregation Study Accumulated Depreciation 5 Year 7 Year 15 Year 39 Year Total
$ 1484919 $ -$ 289751 $ 2039878 $ 3814547
Results for Tax Year Increased Accumulated Depreciation Expense Tax Rate (Estimated)
2013 $ 1469860
396
Estimated Accumulated Tax Savings Benefit $ 582065
Property Review Summary
Office Building
Examples
CashFlowmaybeinyourbuilding
bull Benchmark$30000to$50000per$1million inbuildingcost
SourceofcapitalinEnergySavingUpgrade
TangiblePropertyRegs
bull Iftakenoutofservicereplacedabandoned bull TaxSavingsldquoWriteDownrdquointhesameyearas
theUpgradeor bull TaxYears2012and2013catchupopportunity
Whatdoesthismeaneconomically
Example TangiblePropertyRegulaMons
bull TheExample bull WriteDownTaxSavings$78000 bull CostofProject$360000 bull NetCostofProject$282000 bull ProjectSavings$175000 bull PayoutPeriod16yearsvs20hellip20faster
ThankYou NocostreviewtoqualifytheapplicaMonforyou
CostSegregaMonServicesInc JimShreveCEO
shrevejcostsegservecom 8662779121
MitchKitayamaNaMonalAccountsCalifornia mwkitayamagmailcom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
Whyareweinvolved TheEconomicshellip
bullNoCostOpportunityCapitalfor FundingEnergyInvestment bullWeprovidetheanalysis bullItisinthewallsofyourbuilding
ExampleEnergySavingsProject OfficeBuilding109000sqgt
bull ComprehensiveLighMng bull ChilledWaterSystemControlsUpgrade bull AirSystemsControlUpgrade bull WindowFilm bull Cost$360kSavings$175kyear bull PaybackPeriod2years
ExampleEffectsofCostSegregaMon
bull CapitalCostofEnergyUpgrades$360k
bull CashFlowofCostSegregaMon $582k CashFlowfundstheproject
Building Cost $ 16499100
Date Acquired June 2007
Tax Year 2012
Current Method
Accumulated Depreciation Reported 39 year straight line method $ 2344687
Alternative Method
Cost Segregation Study Accumulated Depreciation 5 Year 7 Year 15 Year 39 Year Total
$ 1484919 $ -$ 289751 $ 2039878 $ 3814547
Results for Tax Year Increased Accumulated Depreciation Expense Tax Rate (Estimated)
2013 $ 1469860
396
Estimated Accumulated Tax Savings Benefit $ 582065
Property Review Summary
Office Building
Examples
CashFlowmaybeinyourbuilding
bull Benchmark$30000to$50000per$1million inbuildingcost
SourceofcapitalinEnergySavingUpgrade
TangiblePropertyRegs
bull Iftakenoutofservicereplacedabandoned bull TaxSavingsldquoWriteDownrdquointhesameyearas
theUpgradeor bull TaxYears2012and2013catchupopportunity
Whatdoesthismeaneconomically
Example TangiblePropertyRegulaMons
bull TheExample bull WriteDownTaxSavings$78000 bull CostofProject$360000 bull NetCostofProject$282000 bull ProjectSavings$175000 bull PayoutPeriod16yearsvs20hellip20faster
ThankYou NocostreviewtoqualifytheapplicaMonforyou
CostSegregaMonServicesInc JimShreveCEO
shrevejcostsegservecom 8662779121
MitchKitayamaNaMonalAccountsCalifornia mwkitayamagmailcom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
ExampleEnergySavingsProject OfficeBuilding109000sqgt
bull ComprehensiveLighMng bull ChilledWaterSystemControlsUpgrade bull AirSystemsControlUpgrade bull WindowFilm bull Cost$360kSavings$175kyear bull PaybackPeriod2years
ExampleEffectsofCostSegregaMon
bull CapitalCostofEnergyUpgrades$360k
bull CashFlowofCostSegregaMon $582k CashFlowfundstheproject
Building Cost $ 16499100
Date Acquired June 2007
Tax Year 2012
Current Method
Accumulated Depreciation Reported 39 year straight line method $ 2344687
Alternative Method
Cost Segregation Study Accumulated Depreciation 5 Year 7 Year 15 Year 39 Year Total
$ 1484919 $ -$ 289751 $ 2039878 $ 3814547
Results for Tax Year Increased Accumulated Depreciation Expense Tax Rate (Estimated)
2013 $ 1469860
396
Estimated Accumulated Tax Savings Benefit $ 582065
Property Review Summary
Office Building
Examples
CashFlowmaybeinyourbuilding
bull Benchmark$30000to$50000per$1million inbuildingcost
SourceofcapitalinEnergySavingUpgrade
TangiblePropertyRegs
bull Iftakenoutofservicereplacedabandoned bull TaxSavingsldquoWriteDownrdquointhesameyearas
theUpgradeor bull TaxYears2012and2013catchupopportunity
Whatdoesthismeaneconomically
Example TangiblePropertyRegulaMons
bull TheExample bull WriteDownTaxSavings$78000 bull CostofProject$360000 bull NetCostofProject$282000 bull ProjectSavings$175000 bull PayoutPeriod16yearsvs20hellip20faster
ThankYou NocostreviewtoqualifytheapplicaMonforyou
CostSegregaMonServicesInc JimShreveCEO
shrevejcostsegservecom 8662779121
MitchKitayamaNaMonalAccountsCalifornia mwkitayamagmailcom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
ExampleEffectsofCostSegregaMon
bull CapitalCostofEnergyUpgrades$360k
bull CashFlowofCostSegregaMon $582k CashFlowfundstheproject
Building Cost $ 16499100
Date Acquired June 2007
Tax Year 2012
Current Method
Accumulated Depreciation Reported 39 year straight line method $ 2344687
Alternative Method
Cost Segregation Study Accumulated Depreciation 5 Year 7 Year 15 Year 39 Year Total
$ 1484919 $ -$ 289751 $ 2039878 $ 3814547
Results for Tax Year Increased Accumulated Depreciation Expense Tax Rate (Estimated)
2013 $ 1469860
396
Estimated Accumulated Tax Savings Benefit $ 582065
Property Review Summary
Office Building
Examples
CashFlowmaybeinyourbuilding
bull Benchmark$30000to$50000per$1million inbuildingcost
SourceofcapitalinEnergySavingUpgrade
TangiblePropertyRegs
bull Iftakenoutofservicereplacedabandoned bull TaxSavingsldquoWriteDownrdquointhesameyearas
theUpgradeor bull TaxYears2012and2013catchupopportunity
Whatdoesthismeaneconomically
Example TangiblePropertyRegulaMons
bull TheExample bull WriteDownTaxSavings$78000 bull CostofProject$360000 bull NetCostofProject$282000 bull ProjectSavings$175000 bull PayoutPeriod16yearsvs20hellip20faster
ThankYou NocostreviewtoqualifytheapplicaMonforyou
CostSegregaMonServicesInc JimShreveCEO
shrevejcostsegservecom 8662779121
MitchKitayamaNaMonalAccountsCalifornia mwkitayamagmailcom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
Building Cost $ 16499100
Date Acquired June 2007
Tax Year 2012
Current Method
Accumulated Depreciation Reported 39 year straight line method $ 2344687
Alternative Method
Cost Segregation Study Accumulated Depreciation 5 Year 7 Year 15 Year 39 Year Total
$ 1484919 $ -$ 289751 $ 2039878 $ 3814547
Results for Tax Year Increased Accumulated Depreciation Expense Tax Rate (Estimated)
2013 $ 1469860
396
Estimated Accumulated Tax Savings Benefit $ 582065
Property Review Summary
Office Building
Examples
CashFlowmaybeinyourbuilding
bull Benchmark$30000to$50000per$1million inbuildingcost
SourceofcapitalinEnergySavingUpgrade
TangiblePropertyRegs
bull Iftakenoutofservicereplacedabandoned bull TaxSavingsldquoWriteDownrdquointhesameyearas
theUpgradeor bull TaxYears2012and2013catchupopportunity
Whatdoesthismeaneconomically
Example TangiblePropertyRegulaMons
bull TheExample bull WriteDownTaxSavings$78000 bull CostofProject$360000 bull NetCostofProject$282000 bull ProjectSavings$175000 bull PayoutPeriod16yearsvs20hellip20faster
ThankYou NocostreviewtoqualifytheapplicaMonforyou
CostSegregaMonServicesInc JimShreveCEO
shrevejcostsegservecom 8662779121
MitchKitayamaNaMonalAccountsCalifornia mwkitayamagmailcom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
Examples
CashFlowmaybeinyourbuilding
bull Benchmark$30000to$50000per$1million inbuildingcost
SourceofcapitalinEnergySavingUpgrade
TangiblePropertyRegs
bull Iftakenoutofservicereplacedabandoned bull TaxSavingsldquoWriteDownrdquointhesameyearas
theUpgradeor bull TaxYears2012and2013catchupopportunity
Whatdoesthismeaneconomically
Example TangiblePropertyRegulaMons
bull TheExample bull WriteDownTaxSavings$78000 bull CostofProject$360000 bull NetCostofProject$282000 bull ProjectSavings$175000 bull PayoutPeriod16yearsvs20hellip20faster
ThankYou NocostreviewtoqualifytheapplicaMonforyou
CostSegregaMonServicesInc JimShreveCEO
shrevejcostsegservecom 8662779121
MitchKitayamaNaMonalAccountsCalifornia mwkitayamagmailcom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
CashFlowmaybeinyourbuilding
bull Benchmark$30000to$50000per$1million inbuildingcost
SourceofcapitalinEnergySavingUpgrade
TangiblePropertyRegs
bull Iftakenoutofservicereplacedabandoned bull TaxSavingsldquoWriteDownrdquointhesameyearas
theUpgradeor bull TaxYears2012and2013catchupopportunity
Whatdoesthismeaneconomically
Example TangiblePropertyRegulaMons
bull TheExample bull WriteDownTaxSavings$78000 bull CostofProject$360000 bull NetCostofProject$282000 bull ProjectSavings$175000 bull PayoutPeriod16yearsvs20hellip20faster
ThankYou NocostreviewtoqualifytheapplicaMonforyou
CostSegregaMonServicesInc JimShreveCEO
shrevejcostsegservecom 8662779121
MitchKitayamaNaMonalAccountsCalifornia mwkitayamagmailcom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
TangiblePropertyRegs
bull Iftakenoutofservicereplacedabandoned bull TaxSavingsldquoWriteDownrdquointhesameyearas
theUpgradeor bull TaxYears2012and2013catchupopportunity
Whatdoesthismeaneconomically
Example TangiblePropertyRegulaMons
bull TheExample bull WriteDownTaxSavings$78000 bull CostofProject$360000 bull NetCostofProject$282000 bull ProjectSavings$175000 bull PayoutPeriod16yearsvs20hellip20faster
ThankYou NocostreviewtoqualifytheapplicaMonforyou
CostSegregaMonServicesInc JimShreveCEO
shrevejcostsegservecom 8662779121
MitchKitayamaNaMonalAccountsCalifornia mwkitayamagmailcom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
Example TangiblePropertyRegulaMons
bull TheExample bull WriteDownTaxSavings$78000 bull CostofProject$360000 bull NetCostofProject$282000 bull ProjectSavings$175000 bull PayoutPeriod16yearsvs20hellip20faster
ThankYou NocostreviewtoqualifytheapplicaMonforyou
CostSegregaMonServicesInc JimShreveCEO
shrevejcostsegservecom 8662779121
MitchKitayamaNaMonalAccountsCalifornia mwkitayamagmailcom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
ThankYou NocostreviewtoqualifytheapplicaMonforyou
CostSegregaMonServicesInc JimShreveCEO
shrevejcostsegservecom 8662779121
MitchKitayamaNaMonalAccountsCalifornia mwkitayamagmailcom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
ENERGYEFFICIENCY INCENTIVEOPPORTUNITIESFORBUILDINGOWNERS
ToenhancetheposiMonofimplementaMonofenergyefficient technologydecisionmakersneedtounderstandnotonly thestandardsandcodesbutalsotheincenMvesavailabletolower theogtenprohibiMvecostsforenergyefficientimprovements
MarketbarriersforexceedingASHRAEstandardswithcost‐effecMve technologiescanbecomplimentedthroughtheuseoffinancial incenMvesavailable
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
PRIMARY INCENTIVESFORSIMPLEPAYBACK
Rebates Prescriptive
Custom
sect179D Tax Deduction
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
WHERE DO INCENTIVES FIT TYPES OF INCENTIVES
1 Utility Rebates Prescriptive amp Custom 2 StateLocal incentives 3 Grants 4 Federal Tax Deductions
wwwdsireusaorg
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
3 PRIMARY ENERGY EFFICIENCY CONSIDERATIONS FOR THE PROPERTY
OWNER
Reduced operating expense
Enhanced property to attract tenants
Reduced maintenance on property
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
FEDERAL EFFICIENCY TAX DEDUCTIONS 13 hellipcreate first cost offsets
sect179D ndash TAX DEDUCTIONS13
vs sect179
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
FEDERAL EFFICIENCY TAX DEDUCTIONS 13
sect179D ndash TAX DEDUCTIONSQUALIFIES (property owners)
1 FOR PROFIT-ENTITIES 2 THOSE WITH A TAX APPETITE
SPECIFICALLY EXCLUDED OR EXCLUDED DUE TO TYPE OF ENTITY
1 501(C)(WHATEVERS) 2 SOVEREIGN NATIONS 3 REITrsquoS 4 ESOPrsquoS
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
sect179D ndash FEDERAL TAX DEDUCTIONS sect179D Overview ndash 13 Federal Deductions for Specific Efficiencies
- Extended through 123113 - Benefits available from 1106 thru 123113 - Incentivized areas
- Lighting - HVAC - Building Envelope - Whole Building (all three subsystems)
- Available for New Construction and Existing Buildings
- Also available for 13Tenant owned lease-hold improvements13Primary Designers of Government Buildings
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
sect179D TAX DEDUCTION BENEFITS Tax deductions to private sector clients Back to 112006
13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
Tax deductions to ldquoprimary designerrdquo of public sector projects ldquoopenrdquo years 13 13$ 60sqft - HVAC 13 13$ 60sqft ndash LIGHTING (up to) 13 13$ 60sqftndash ENVELOPE 13 13$180sqft ndash WHOLE BUILDING
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
CERTIFICATION FROM 112006 HOW DOES THIS WORK
Private sector only
Form 3115
Amend tax returns
Check from the IRSTreasury
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
CERTIFICATION FOR sect179D
Third ndash party certification
Party ldquonot-relatedrdquo to taxpayer
Approved software (by IRS) required
Deduction may be taken for projects from 1106 through 123113 13(EXCEPTION Primary Designers)
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
HOW TO INTRODUCE THIS OPPORTUNITY
One Question
ldquoAre you interested in exploring all incentives including any tax opportunitiesrdquo
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
CASE STUDYEXAMPLE
OFFICE BUILDING - 109000 ft2
HVAC (VFD additions) $60ft2 = $ 6540000 Lighting retrofit $60ft2 = $ 6540000
= $13080000
sect179D DEDUCTION = $13080000
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
MYTHS RE sect179D amp DIFFICULTIES 1 Anyone can provide the ldquoCertificationrdquo 2 Must make ldquoWhole Buildingrdquo or there are no
benefits 3 Too difficult to achieve 4 CPA or tax advisor MUST be informed and able to
file the appropriate form
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
THANK YOU
Marky Moore CEOFounder OperationsScope 6027417776Jordan Taylor CPA ndash National Director of Taxation 480544623013
TOLL FREE 8886665539 wwwcapitalreviewgroupcom
Proud Member of these Fine Organizations
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom
) 892-7061
Interested in becoming a partner or sponsorInterested in becoming a partner or sponsor
Please donrsquot hesitate to contact us
David Hodgins Executive Director LA Better Buildings Challenge (970) 319-6611 davidla-bbccom
Ben Stapleton Director Commercial Property LA Better Buildings Challenge (310) 892-7061 benla-bbccom
Jeff Gould Associate Director Commercial Property LA Better Buildings Challenge (805) 390-0884 jeffla-bbccom