Waymaker Enterprises provides full cost segregation services for clients which include coordination of engineering support and preparation of tax Form 3115 as needed.Cost Segregation is the practice of identifying assets and their costs, and classifying those assets for federal tax purposes. In a cost segregation study, certain costs previously classified as subject to 39-year depreciable life, can instead be classified as personal property or land improvements, with a 5, 7, or 15-year rate of depreciation using accelerated methods. An "engineering-based" study allows a building owner to depreciate a new or existing structure in the shortest amount of time permissible under current tax laws.
The benefits of a cost segregation study include:
Ernst & Morris Consulting Group, Inc. is the nations largest and oldest firm dedicated solely to performing cost segregation studies. E&M understands that any good business decision is based on the cost versus the benefit received. Our clients recognize the combination of value and quality they receive, which results in a tremendous amount of repeat business. With over 10,000 completed studies, Ernst & Morris has earned the reputation as the highest quality provider in the industry.
The Ernst & Morris team consists of a combination of electrical, mechanical, and construction engineers and consultants who collectively possess over 100 years of combined cost segregation and related experience. E&M is not a CPA firm. Ernst & Morris is trusted by more CPAs to perform cost segregation services for their clients, than any other cost segregation provider nationwide. According to the IRS, cost segregation studies should be performed by qualified individuals or firms such as those employing personnel competent in design, construction, auditing, and estimating procedures relating to building construction.
Ernst & Morris provides a complimentary estimate usually within 48 hours of the request. This estimate projects the tax benefit available and quantifies the cost of having a study performed.
E&M performs a complete take-off of the property, including items that do not qualify for accelerated depreciation. Ernst & Morris completely reviews the blue prints and identifies the quantity of take-offs and cost estimates for personal property that were not segregated through other cost information. In contrast, the residual approach (abbreviated method) which is commonly used, contains no analysis of the building or building components. In addition, E&M goes one step further and color codes the blue prints. This clearly delineates the what, why & how we claim as personal property versus real property. E&M uses civil/site work, structural, architectural, plumbing, HVAC and electrical drawings. The coding of the construction drawings is an integral piece for the defense of cost segregation studies to the IRS.
Ernst & Morris job managers perform an inspection and secure digital photos of every property that we study in order to document and gain a comprehensive understanding of the use and condition of the facility. This inspection is also used as a means to gather additional information to further support the classification of personal property into the appropriate asset class.
Ernst & Morris is one of only a few firms in the industry to provide a comprehensive work paper file and supporting audit trail with every study. With over 10,000 completed studies, E&M has earned the reputation as the highest quality provider of cost segregation studies.
E&M studies conform to the engineering approach, the highest standard set forth in the Cost Segregation Audit Techniques Guide issued by the IRS. Our studies have been successfully defended during an IRS examination and have withstood the scrutiny of IRS audits as well as thousands of CPA reviews. During a recent IRS audit, the IRS agent informed the client that E&Ms product was the most detailed and thorough study they had ever examined. Ernst & Morris offers complete IRS audit support, which includes 40 gratis hours, with every cost segregation study we perform.
If you own property valued above $750,000, Waymaker Enterprises powered by E&M can help reduce the current tax liability with professional, engineering-based cost segregation studies. Call Waymaker Enterprises powered by E&M at(404) 242-0461 for a complimentary estimate of savings and fees.