	RAINMAKER MARKETING CORPORATION 281.537.1200

Bonus Depreciation Expense Allowance - Continued...

The (GOZONE) bonus depreciation expense allowance is:

	Not a tax credit; it's an offset to passive income.
	Not fully fungible as a tax credit; only a portion of the total eligible basis would be economically useful to an investor.
	Not limited to being claimed for the year the asset is placed in service; it has a 5-year look-back and 10-year carry-forward provision.
	Fungible in cases where the eligible basis is large enough to be materially significant to the business.
	Not subject to recapture in the way a tax credit is; it is recaptured upon sale of the asset.
	An ideal tool for commercial real estate developers - especially multifamily housing and senior housing owner/operators to gain capital investment without necessarily having to accept a massive equity security ownership dilution.

In creating your own approach to pricing the value of the bonus depreciation expense allowance, be advised that significant legal issues are in play with respect to the changes to the tax code that must not be lightly set aside. An opinion letter from tax counsel will be a fundamental requirement. Contact Rainmaker to find out more about this important financing tool's applicability to your particular project.

Do You Know The Secret?

When it comes to commercial real estate development finance, it doesn't matter whether you need to raise $5 million or $50 million, the out-of-pocket costs, advance fees and project due diligence costs will always require the same relative investment dollars the promoters have to fund. Do you know what that amount is? Do you know the Secret?

Rainmaker Marketing Corporation can trace its history back all the way to 1989. Incorporated in 1993, Rainmaker Marketing Corporation has evolved over time into a full-service business to business consulting firm. Rainmaker Marketing Corporation’s initial specialization was in issues and documentation needs corresponding to the capital funding cycle for commercial real estate development projects with a primary focus on senior housing and health care related properties. Today, Rainmaker Marketing Corporation serves all types of commercial income-producing property development program financing requests with a combination of feasibility studies, due diligence services, structured finance consulting and a focus on commercial real estate syndication services. Rainmaker Marketing Corporation’s service area includes all of the continental United States, Canada, Mexico and the Caribbean Basin.

281.537.1200

Email: consultants@rainmakermarketing.com

Commercial Real Estate Development Finance, Due Diligence Documentation, Syndication & Project Management Consulting

15519 Dawnbrook Drive, Houston, Texas 77068.