How is Cost Segregation affected by Alternative Minimum Tax (AMT)?
Cost Segregation works with AMT will a small adjustment. Personal Property identified by the Cost Segregation study, for improvements placed in service after 1998, will be calculated using a 150% Declining Balance method rather than 200%. This slower rate of depreciation will not significantly impact the benefits. Improvements placed in service before 1998 require a more complex analysis that needs to be done on a case by case basis.