Has the One Big Beautiful Bill Act Changed the Value of Cost Segregation?

New federal bonus depreciation rules may have increased the tax savings available through a cost segregation study. Whether you're evaluating an opportunity for your property or a client, Ankura can provide a complimentary preliminary assessment of potential savings.

Recent Results at a Glance

stat-properties-analyzed__068-city-buildings__dark
4
recent studies across acquisitions, renovations, and new construction
stat-basis-reallocated__045-pie-chart__dark
18- 93%
of depreciable basis reallocated to shorter recovery periods in recent studies

Start the conversation

Recent Cost Segregation Outcomes

Selected results from recent Ankura engagements across different property types and project scopes.
NEW CONSTRUCTION
Multifamily Residential
2026 ground-up construction
Depreciable Basis $78M
Reallocated 18%
Year-1 NPV Savings $5.3M
RENOVATION
Hospitality
2025-2026 full facility renovation with significant Qualified Improvement Property (QIP)
Depreciable Basis $54M
Reallocated 93%
Year-1 NPV Savings $21.3M
ACQUISITION 
Retail Strip Center
2026 acquisition
Depreciable Basis $3M
Reallocated 23%
Year-1 NPV Savings $216K
RETROACTIVE ANALYSIS
Multifamily Portfolio
2025-2026 acquisition
Depreciable Basis $210M
Reallocated 23%
Year-1 NPV Savings $3.7M

 Two Ways to Work With Us

accounting-firms-advisors__010-partnership__light

For Accounting Firms and Advisors

Your clients may be missing significant tax savings on property they already own. Refer them to Ankura, and we handle the technical study while you remain the trusted advisor and primary client relationship.

 
property-owners-investors__068-city-buildings__light

For Property Owners and Investors

Request a complimentary preliminary assessment to see how much depreciable basis could be reallocated and what it may mean for your cash flow.

 

A Simple Path to Understanding the Opportunity

Start with a complimentary preliminary assessment to understand the potential opportunity before deciding whether to move forward.
step1-share-property-details__017-document-edit__light

1. Share a Few Details

Complete the short form, and share a few details about the client, property or opportunity.

step2-preliminary-assessment__005-analytics-search__light

2. Receive a Preliminary Assessment

Ankura reviews the opportunity and provides an initial estimate of the potential tax savings.

step3-decide-with-confidence__016-checklist__light

3. Decide With Confidence

Decide whether to move forward with a full study or discuss the opportunity further with our team. 

Properties that May Benefit

Cost segregation opportunities can arise across a wide range of property types.

multi-family-housing__068-city-buildings__light

Multifamily Housing

office-buildings__038-institution__light

Office Buildings

retail-shopping-centers__058-shopping-cart__light

Retail & Shopping Centers

hospitality__086-hotel-bed-key__light

Hospitality

industrial-manufacturing-plants__053-factory__light

Industrial & Manufacturing Plants

medical-facilities__060-hospital__light

Medical Facilities

restaurants__088-service-bell-cocktail__light

Restaurants

distribution-centers__054-warehouse__light

Distribution Centers

investment-homes__042-money-bag__light

Investment Homes

Questions? Connect with our
Cost Segregation Team

Connect directly with a member of our Real Estate Advisory team.
Antoon_Philip_Digital

Philip J. Antoon

Senior Managing Director
phil.antoon@ankura.com
+1.732.822.8334

Paquin_Ryan_Digital

Ryan Paquin

Managing Director
ryan.paquin@ankura.com
+1.407.517.8258

Start the Conversation

Whether you're evaluating an opportunity for a client or your own property, our team can help you determine whether a cost segregation merits a closer look. 

Share a few details and our team will follow up to discuss next steps.

 

✓
Complimentary preliminary assessment
✓
No commitment to a full study
✓
You remain the trusted client advisor
 
 

Ankura Consulting Group, LLC is an independent global expert services and advisory firm. This page is for informational purposes only and does not constitute tax or legal advice. Ankura and its affiliates do not provide tax or legal advice; please consult an independent tax advisor regarding your particular circumstances. Results described are illustrative, based on specific client facts and circumstances, and are not guaranteed.
© 2026 Ankura Consulting Group, LLC. All rights reserved.