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Real Estate Depreciation Planning After the 2025 Act: What Owners Should Know

Real Estate Depreciation Planning After the 2025 Act: What Owners Should Know

by Angad Singh, JD, LLM | Jul 27, 2026 | Accounting, Construction, Federal Taxation, OBBBA, Real Estate, Taxation

Key Takeaways The 2025 Act restored 100% bonus depreciation for qualifying property acquired and placed in service after January 19, 2025. QIP remains one of the most important real estate depreciation opportunities, especially for commercial interior improvements....
Placed-in-Service Dates: The Small Detail That Can Change Depreciation Results

Placed-in-Service Dates: The Small Detail That Can Change Depreciation Results

by Meher Singh, CPA | Jun 23, 2026 | Accounting, Entrepreneurial, OBBBA, Real Estate

Why the Placed-in-Service Date Matters In real estate and business asset planning, the placed-in-service date can be one of the most important details in the depreciation file. Under Section 168, depreciation for tangible property is generally determined using the...
January Tax Planning: Navigating TCJA Expirations and 2025 Strategies

January Tax Planning: Navigating TCJA Expirations and 2025 Strategies

by Angad Singh, JD, LLM | Jan 8, 2026 | Accounting, Federal Taxation, OBBBA, State & Local Tax (SALT), Taxation

January Tax Planning: Navigating the 2025 Landscape January often brings a sense of renewal, and from a tax perspective, it is an ideal time to pause and review the landscape as it currently stands. This includes understanding the rules already in effect, the changes...
SALT Deduction Changes & PTET Planning for 2025 and Beyond

SALT Deduction Changes & PTET Planning for 2025 and Beyond

by Angad Singh, JD, LLM | Dec 18, 2025 | Accounting, OBBBA, State & Local Tax (SALT), Taxation

The 2025 tax reset brings significant changes to the state and local tax (SALT) deduction and renewed importance to pass-through entity tax (PTET) planning for business owners. While the SALT cap increases to $40,000 for 2025, limitations and income-based phaseouts...
IRS Releases Early Guidance on New Trump Accounts for Children

IRS Releases Early Guidance on New Trump Accounts for Children

by Meher Singh, CPA | Dec 10, 2025 | OBBBA, Taxation

What are Trump Accounts? The IRS has released its first round of guidance on Trump accounts for children, a new long-term savings program created under H.R. 1, P.L. 119-21—commonly known as the One Big Beautiful Bill Act (OBBBA). Designed to help children build...
The One Big Beautiful Bill Act (OBBBA) Overhauls the Qualified Opportunity Zone Program

The One Big Beautiful Bill Act (OBBBA) Overhauls the Qualified Opportunity Zone Program

by Meher Singh, CPA | Aug 6, 2025 | OBBBA, Real Estate, Taxation

The One Big Beautiful Bill Act (OBBBA) introduces sweeping changes to the Qualified Opportunity Zone (QOZ) program, fundamentally altering how investors and communities benefit from the program. Most notably, the OBBBA eliminates the program’s previous sunset date of...
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Tax + Accounting + Consulting | Singh & Associates LLP is a certified public accounting (CPA) firm that serves businesses and individuals in Los Angeles and Southern California. We provide accounting, tax and consulting services. The firm focuses on assisting Entrepreneurial Businesses, Hospitality, Real Estate and Construction, Franchises, Medical, Retail, Startups, Technology industries.
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