5–8 Key Takeaways:

• AI + audits: Fewer human auditors ≠ less enforcement. AI accelerates document checks—documentation wins.

• Bonus depreciation: Know the 2025 timing nuances to capture true 100% where eligible; otherwise plan around phase-outs.

• Cost seg & phantom tax: Componentize properly, dispose retired assets on the books, and avoid double taxation.

• Energy & manufacturing incentives: Track EV/energy credit deadlines and emerging on-shore manufacturing incentives.

• OZ 2.0: Map the 1.0→2.0 transition window and hold-period implications for deferral and tax-free exit after 10 years.

• PTE/SALT: Use entity-level tax elections to reclaim state tax deductibility where it pencils.

• QSBS §1202: For qualifying C-corp exits, assess the $10M exclusion mechanics and holding requirements.

• 1031 vs. 453 DST: When ID rules or timing are tight, compare DST as a potential alternative or complement.

FAQ:

• Is cost segregation still worth it in 2025?

• What documentation survives an AI-accelerated audit?

• How do OZ 2.0 timelines affect my 1031 plans?

• When does PTE/SALT actually reduce my total tax?

• What’s the simplest way to avoid “phantom tax”?