July 2025

An informative e-newsletter for the Real Property Law Section of the State Bar of Michigan.

Maximizing Real Estate Investment Returns: Unlocking Cash Flow with Cost Segregation and 1031 Exchan

Maximize

By Aleksandr J. Yarmolinets, Cooper, Riesterer & Gross, PLC

Cost segregation is a strategic tax tool that accelerates depreciation deductions by reclassifying certain property components—such as fixtures, lighting, or HVAC systems—into shorter depreciation periods (5, 7, or 15 years) instead of the standard 27.5 years for residential properties or 39 years for commercial ones. Additionally, under the Tax Cuts and Jobs Act of 2017, certain property components may also qualify for bonus depreciation.

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2025 Summer Conference

Crystal Mountain
August 6-9, 2025

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Program

Roundtable

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Real Property Law Academy I

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Legislative Report

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Take the opportunity to get involved by writing for one of our publications, presenting at a conference or seminar, or joining one of the committees that cover virtually every area in real estate law. See our committees and how you can join or see the committees you're already subscribed to.

Note to Committee Members:
Communication settings for RPLS Special Committee members have been changed to "Daily Digest." This means when a message is posted on your Committee page, you will receive the message the day after it is posted.

Write an Article

Interested in writing an article for the e-Newsletter? Contact co-editors Samuel Kilberg at SKilberg@dykema.com or Glen Zatz at gzatz@bodmanlaw.com.

Can't remember where you saw that e-Newsletter article? Check the e-Newsletter article index.

We are also looking for suggested authors and topics for the Michigan Real Property Review. Please contact Chair-Elect, Leslee Lewis at llewis@dickinson-wright.com for suggested topics and ideas.

The views and opinions expressed in these articles are those of the authors, and they do not reflect in any way the positions of the State Bar of Michigan or the Real Property Law Section. These columns are meant for informational purposes only and should not be construed as legal advice. IRS Circular 230 Disclosure: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any U.S. federal tax advice contained in this communication (including any attachments) was not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding tax-related penalties or (ii) promoting, marketing, or recommending to another person any transaction or matter addressed in this communication.