Real Estate Explainer

What does the IRS look for when reviewing a cost segregation study, and which issues are most likely to raise questions during an audit? In this episode of the Real Estate Explainer podcast, host Brian Kiczula of CostSegRx sits down with Victoria Boon, a former IRS senior revenue agent and former subject matter expert in deductible versus capital expenditures, to discuss how cost segregation studies are evaluated from an IRS perspective.

Victoria shares common audit red flags, including failing to properly address land allocation, relying on unexplained or extreme estimating multipliers, and producing reports that heavily detail Section 1245 property while broadly grouping Section 1250 building costs. Brian and Victoria also discuss why cost segregation providers should prepare every study as though it could be audited, how engineers and IRS subject matter experts may become involved in an examination, and why taxpayers should understand how accelerated depreciation fits into their overall tax strategy.

They also break down important planning considerations involving 1031 exchanges, including the distinction between carryover basis and excess basis, how bonus depreciation generally applies to eligible excess basis rather than carryover basis, and why coordination with a qualified tax advisor well before filing deadlines is critical.

What You’ll Learn in This Episode:

• Cost Segregation Audit Red Flags: Common issues that may attract IRS scrutiny, including unsupported land allocations, questionable estimating methods, and inconsistent cost classifications.
• How the IRS Reviews Cost Segregation Studies: How revenue agents, engineers, and subject matter experts may work together during an examination.
• Preparing for a Potential Audit: Why documentation, methodology, and consistency should be built into every study from the beginning.
• Section 1245 vs. Section 1250 Property: Why a balanced and well-supported allocation between shorter-life assets and structural components matters.
• Understanding the Tax Benefit: Why taxpayers should evaluate how accelerated depreciation may offset income and how depreciation recapture may affect future tax planning.
• 1031 Exchange Basis Rules: The difference between carryover basis and excess basis when replacement property is acquired through a 1031 exchange.
• Bonus Depreciation After a 1031 Exchange: Why bonus depreciation generally applies to qualifying excess basis rather than the carryover basis.
• Planning Before Filing: Why taxpayers should coordinate cost segregation, 1031 exchange reporting, and depreciation strategies with their tax advisors well before tax deadlines.

Guest Bio:

Victoria Boon is a former IRS senior revenue agent and former IRS subject matter expert specializing in deductible versus capital expenditures. Through her consulting and educational work, she helps tax professionals, businesses, and property owners better understand IRS procedures, capitalization rules, depreciation, and other complex tax issues.

Connect with Victoria:

• Website: www.boon.tax
• Education: www.boontaxeducators.com
• Email: [email protected]
• Phone Number: 336-405-8108

Want to connect with today's guest or learn more? Head over to realestateexplainer.com and click the "Get Connected" button on the homepage!

Are Home Equity Investments (HEIs) and Home Equity Agreements (HEAs) innovative wealth tools, or are they high-risk financial traps? In this episode of the Real Estate Explainer podcast, host Brian Kiczula sits down with Florida realtor and mortgage broker Marty Remillard to blow the whistle on these heavily marketed "no monthly payment, no interest" property equity products.

Marty shares his eye-opening findings after partnering with a compliance attorney to submit case files to the Florida Office of Financial Regulation. Together, they break down how these agreements often function as unlicensed mortgages designed to bypass critical consumer protection laws, how the fine print strips wealth from vulnerable homeowners, and what you can do to protect your property.

What You’ll Learn in This Episode:

• Unlicensed Mortgages in Disguise: Why consumer advocates allege HEIs/HEAs are structured specifically to skirt protections under the SAFE Act and RESPA.
• The Red Flag Checklist: Common warning signs in these contracts, including a lack of formal underwriting, missing Loan Estimates or Closing Disclosures, inflated fees, and rapid remote closings via notary.
• An "Option" in Name Only: How contract terminology is reworded to disguise what functions like a traditional loan as an option agreement.
• The Mechanics of the Equity Trap: How reduced "agreed property values," steep equity-sharing terms, and monthly compounding cap factors force homeowners into selling within 5 to 7 years.
• Target Demographics: Why seniors, particularly single women are frequently targeted by these aggressive equity-sharing models.
• Protecting Your Property: Why you should always secure an independent Broker Price Opinion and have a real estate attorney review documents prior to closing.

Guest Bio:

Marty Remillard is a veteran Florida realtor and licensed mortgage broker dedicated to consumer protection and ethical real estate practices. After discovering systematic issues with home equity agreements, Marty partnered with legal and regulatory experts to investigate and report predatory practices to state financial regulators.

Connect with Marty:

• Email: [email protected]
• Phone Number: 941-223-9416

Want to connect with today's guest or learn more? Head over to realestateexplainer.com and click the "Get Connected" button on the homepage!

Is Section 179D dead? Not even close.

In this episode of the Real Estate Explainer podcast, host Brian Kiczula (Cost Seg RX) sits down with Jim Peacock, a retired IRS field engineer and subject matter expert with decades of experience auditing complex depreciation and cost segregation issues. Together, they demystify Section 179D (the Energy Efficient Commercial Buildings Deduction) and break down exactly how property owners, architects, and engineers can unlock massive tax savings before impending deadlines. 

Jim shares his invaluable "insider perspective" from his time at the IRS, revealing how the Inflation Reduction Act (IRA) supercharged this incentive, what red flags trigger an audit, and how to bulletproof your documentation. 

What You’ll Learn in This Episode:

• Deduction vs. Credit: Understanding how Section 179D works and why it’s a powerful tool for pulling forward deductions on structural 1250 property (like HVAC, lighting, and building envelopes). 
• The 2026 Sunset & Deadlines: Why June 30, 2026, is a critical date for construction starts, and how you can still claim deductions for years to come. 
• The "Look-Back" Advantage: How building owners can use look-back studies or Form 3115 to capture missed deductions dating all the way back to 2006. 
• The Golden Opportunity for Designers: How architects and engineers can claim allocations from tax-exempt entities and government buildings. 
• IRS Audit Secrets: The most common mistakes found in 179D studies, the importance of ASHRAE Standard 90.1, and how to avoid dreaded Information Document Requests (IDRs). 
• Retrofit Retroactivity: How the new 179D(f) rules allow you to prove energy efficiency via actual utility measurements before and after a renovation. 

• Email: [email protected] 
• LinkedIn: Jim Peacock 

Want to connect with today's guest or learn more? Head over to realestateexplainer.com and click the "Get Connected" button on the homepage! 

Brian hosts new account manager David Casper to answer common cost segregation questions during tax season, focusing on why accelerated depreciation estimates vary by property and why some competitors quote higher percentages and fees. They explain that their estimates are based on reviewing each property’s actual features (e.g., site and interior improvements) rather than flat percentages, and describe cost segregation as construction cost estimating that separates structural components (typically 27.5- or 39-year) from short-life assets. They address misconceptions about 100% bonus depreciation, clarifying it applies to eligible short-life assets, not the entire building, and that items like HVAC and water heaters usually remain long-life. They highlight wins such as tennis courts, exterior swimming pools, LVP flooring, fencing, patios/pavers, docks, and sea walls, and note high-rises can yield less. They also discuss using AI to sort workpapers while keeping engineers/accountants responsible for IRS-ready accuracy.

00:00 Meet David Casper

00:22 Tax Season Q&A Setup

00:40 Why Estimates Differ

03:45 How Cost Seg Works

06:05 Bonus Depreciation Myth

08:25 Big Wins to Look For

10:52 Pools Fences and Docks

14:38 AI in Cost Seg

16:44 Wrap Up and Thanks

Opportunity Zones may be the most powerful tax incentive ever created, but most investors still don’t fully understand how to use them.

In this episode of the Real Estate Explainer Podcast, host Brian Kiczula sits down with Ashley Tison, a leading expert in Opportunity Zone investing, to break down everything real estate investors, business owners, and high-income earners need to know about Qualified Opportunity Funds (QOFs).

You’ll learn how Opportunity Zones allow investors to defer and reduce capital gains taxes, invest in qualified real estate and operating businesses, and potentially eliminate taxes on future appreciation—making them a powerful tool for long-term and even generational wealth creation.

This conversation covers both the big-picture strategy and the nuts-and-bolts compliance details, including how Opportunity Zone legislation works, how to structure funds correctly, and common mistakes investors need to avoid. 

🎯 In this episode, you’ll learn:

• What Opportunity Zones are and why they were created
• How Qualified Opportunity Funds (QOFs) work
• How investors can defer capital gains taxes legally
• Timeline rules, holding periods, and flexibility
• How to find Opportunity Zone properties using OZ maps
• Compliance requirements and IRS rules to watch out for
• Opportunity Zone strategies for real estate and businesses
• Long-term tax benefits and generational wealth planning
• How OZ Pros helps investors set up Opportunity Funds

📌 Perfect for:
Real estate investors, syndicators, developers, CPAs, high-net-worth individuals, and anyone with capital gains looking for smarter tax strategies.

📍 Timestamps:

00:00 – Introduction to the Podcast and Guest
00:18 – Understanding Opportunity Zones
01:02 – Setting Up and Managing Qualified Opportunity Funds
04:19 – Timeframes and Flexibility in Opportunity Zones
07:09 – Opportunity Zone Maps and Legislation
09:04 – Investment Strategies and Key Benefits
22:13 – Setting Up Opportunity Funds with OZ Pros
26:11 – Tax Implications and Long-Term Benefits
32:21 – Final Thoughts and Contact Information

📞 Connect with Ashley Tison:

👉 www.ozpros.com/podcast
👉 www.youtube.com/ozpros

🌐 Connect with Brian Kiczula: 

👉 https://www.costsegrx.com
👉 https://www.realestateexplainer.com 

🔔 Subscribe to Real Estate Explainer for expert conversations on real estate investing, tax strategies, cost segregation, and market insights across the U.S.

#OpportunityZones #OpportunityZoneInvesting #QualifiedOpportunityFund #CapitalGainsTax #RealEstateTaxStrategies #TaxDeferredInvesting #RealEstateInvesting #GenerationalWealth #RealEstatePodcast
#PassiveRealEstate #TaxPlanning #HighNetWorthInvesting #RealEstateExplainer
#WealthBuilding #OZInvesting

Thinking about relocating to Austin, Texas or investing in one of the fastest-growing real estate markets in the country? In this episode of the Real Estate Explainer Podcast, host Brian Kiczula sits down with real estate investor and entrepreneur Ricky Cain to break down everything you need to know about the Greater Austin real estate market.

Ricky shares his personal journey—what initially drew him to Austin’s booming economy—and delivers practical, real-world insights for both homebuyers and real estate investors looking to make smart, strategic decisions in Central Texas.

🎯 In this episode, you’ll learn:

• What to consider before relocating to Austin
• Key differences between Austin neighborhoods and surrounding communities
• How amenities, property types, and zoning impact long-term value
• Smart real estate investment strategies in a competitive market
• Opportunities with short-term rentals (STRs) and additional dwelling units (ADUs)
• How to think about market timing and strategic buying in Austin

Whether you’re looking to move to Austin, purchase your first investment property, or scale your real estate portfolio, this episode delivers real-world insights you won’t want to miss.

📍 Timestamps:
00:00 Introduction to the Podcast
00:08 Guest Introduction and Ricky’s Story
01:53 Relocating to Austin: Tips & Advice
05:43 Exploring Austin Neighborhoods
12:55 Market Timing & Investment Strategies
17:01 Investing in Austin Real Estate
21:28 Building ADUs for Cash Flow
24:20 Final Thoughts & Contact Information

📞 Connect with Ricky Cain:

👉 www.cainrealtygroup.com
👉 [email protected]
👉 512-233-6560

🌐 Connect with Brian Kiczula: 

👉 https://www.costsegrx.com
👉 https://www.realestateexplainer.com 

🔔 Subscribe to Real Estate Explainer for expert conversations on real estate investing, tax strategies, cost segregation, and market insights across the U.S.

#AustinRealEstate #GreaterAustin #RealEstateInvesting #MovingToAustin #AustinInvestors #RealEstateExplainer #ADUInvesting #ShortTermRentals #TexasRealEstate #RealEstatePodcast #MarketTiming #RealEstateTips #InvestmentProperties #RelocationTips

In this powerful episode of Real Estate Explainer, host Brian Kiczula sits down with Kevin Amolsch, a seasoned private lender and real estate investor, to uncover the secrets of alternative real estate financing.

Kevin shares his journey from being a borrower to becoming a successful private lender, revealing insider strategies for flash cash loans, IRA loans, 90-90 loan programs, and 100% rehab loans. Whether you’re an active investor seeking creative financing or a passive investor looking to grow wealth through lending, this episode offers invaluable guidance for navigating the complex world of real estate finance.

🎯 Key Takeaways:

• How private lending has evolved and what it means for today’s investors
• When to use short-term financing vs. traditional loans
• How to leverage your lender as a partner in your deals
• The benefits of choosing debt over equity in real estate partnerships
• Opportunities for both borrowers and passive investors

📞 Connect with Kevin Amolsch:

👉 https://thepinereport.com
👉 [email protected]

🌐 Connect with Brian Kiczula:
👉 https://www.costsegrx.com
👉 https://www.realestateexplainer.com

#PrivateLending #RealEstateInvesting #RealEstateExplainer #KevinAmolsch #BrianKiczula #FlashCashLoans #IRALoans #RehabLoans #PrivateMoneyLending #PassiveInvesting #DebtVsEquity #RealEstateFinance #AlternativeFinancing #RealEstatePodcast #InvestInRealEstate #RealEstateTips #FinancialFreedom #WealthBuilding #PropertyInvestment #RealEstateStrategy

Join Brian Kiczula and Luke Weathers as they break down complex tax and depreciation concepts into simple, actionable steps. Luke shares his real-world experience as a successful real estate investor, offering unique insights and practical advice. Learn how cost segregation can accelerate property depreciation, reduce your tax liability, and boost your cash flow. Discover proven strategies for leveraging commercial real estate to build wealth and achieve passive income.

In this episode, you’ll gain practical insights on:

• The fundamentals of cost segregation and how it benefits real estate investors
• Key tax-saving opportunities through accelerated depreciation
• Real-world examples of commercial real estate strategies that work
• How to navigate IRS rules and maximize deductions for your properties
• Actionable tips to increase your property’s ROI and long-term value

If you’re looking to optimize your real estate portfolio, save on taxes, and make smarter investment decisions, this episode is a must-listen. Brian’s expertise, combined with Luke’s hands-on experience, will empower you to take control of your financial future.

Welcome to The Real Estate Explainer! In this episode, host Brian Kiczula is joined by CPA and real estate tax expert Ashish Acharya to dive deep into the world of short-term rentals and cost segregation.

Are you a real estate investor looking to maximize your tax benefits? Curious about how cost segregation can accelerate your depreciation and boost your cash flow, especially with Airbnb or vacation rental properties? Ashish breaks down the essentials, sharing actionable strategies and real-world examples to help you save money and make smarter investment decisions.

Whether you’re new to short-term rentals or a seasoned property owner, this episode will give you the tools and knowledge to leverage cost segregation and optimize your real estate portfolio.

Tune in to learn:

• How cost segregation works for short-term rental properties
• Key tax advantages and common pitfalls to avoid
• Practical steps to implement these strategies for your investments

Don’t miss this value-packed conversation designed to help you unlock more profit from your real estate ventures!

#costsegrx #investorfriendlycpa #AshishAcharya #BrianKiczula

CostSegRx Provides Cost Segregation Studies On Residential & Commercial Properties Across The United States

Want to grow your real estate business without burning out? In this episode, host Brian Kiczula talks with Adrienne Green, a real estate investor and business systems expert, about how to build a team and use virtual assistants (VAs) to delegate tasks, streamline operations, and scale your business.

Adrienne shares her personal journey from self-managing properties to leading a fully systematized team allowing her to run her business while traveling full-time. Learn practical tips on task delegation, creating SOPs, and using tools like monday.com, time tracking, and AI automation.

👉 What You’ll Learn in This Episode:
✅ How to hire and manage virtual assistants for real estate investing
✅ What tasks you should delegate and which ones you shouldn’t
✅ The mindset shift from working IN your business to working ON your business
✅ Tools and systems that streamline operations and improve productivity
✅ How to balance business success and personal freedom

🎯 Download Adrienne’s Freedom Blueprint to start automating your real estate business today: Home - Adrienne Green

🔔 Don’t forget to subscribe for more real estate investing tips, tax strategies, and wealth-building insights.

🔗 Real Estate Explainer: https://www.realestateexplainer.com

#RealEstateInvesting #VirtualAssistants #RealEstateAutomation #RealEstatePodcast #PropertyManagement #BusinessSystems #WorkLifeBalance #BrianKiczula #AdrienneGreen #FreedomBlueprint #RealEstateScaling #mondaydotcom #ProductivityTips #Entrepreneurship #PassiveIncome