Mortgage companies are expanding servicing portfolios but facing declining recapture profitability due to rising competition and shrinking premiums, challenging traditional recapture strategies. AI ...

I do real estate tax consulting, and a common question is when “depreciation recapture” is recognized when real estate is sold. There are two types of recapture rules, one that applies to personal ...

Depreciation recapture is the process by which the IRS reclaims tax benefits previously obtained through depreciation when an investor sells a depreciable asset for more than its depreciated value.

The Inflation Reduction Act of 2022 (“IRA”) has brought unprecedented opportunities in the renewable energy sector with tax incentives such as the direct transferability of investment tax credits ...