Topics

• Permanent 100% bonus depreciation and cost segregation by asset type

• Depreciation pass-through: allocations, capital accounts, and guarantees

• 1031-compatible DST tranches and 721 exit paths as offering features

• Opportunity Zone 2.0 funds: structure, timing, and investor demand

• Energy and efficiency incentives: what remains and how credits are monetized

• Who can use the losses: passive-loss limits, real estate professional status, grouping

• Where these products go wrong: liquidity, fees, sponsor risk, and litigation exposure

• Disclosure and suitability: what broker-dealers and RIAs require before they place it