Commercial building owners who have constructed or substantially renovated any commercial property since 2006 could be eligible for the Section 179D Energy Efficient Commercial Building Deductions. Qualified candidates can benefit from a deduction in the following three areas of a building: Lighting (.60 cents per sq ft); HVAC (.60 cents per sq ft); Bldg Envelope (.60 cents per sq ft). The maximum total deduction allowed is $1.80 per square foot.

Architects and Designers who have implemented energy efficient designs for government-owned buildings, such as public schools, airports, courthouses, and libraries since 2006 can receive a tax deduction of up to $1.80 per square foot.

Multi-family Developers and Residential Homebuilders who have constructed or substantially renovated an apartment, condominium, or single family residence development since 2006 could be eligible for the Section 45L Home Builder Tax Credit, yielding $2,000 per dwelling unit.

Incentive Overview

RSG Group is a leading provider of World Class Incentive Negotiation & Management Services.

Every year corporate America leaves billions in unclaimed incentives and tax credits from various government agencies. Communities across America are anxious to attract new jobs and investments.

RSG Group will help you reduce start up costs for new and expanding facilities through experienced incentive negotiations, tax credit review and compliance.

Incentive Negotiation

If any of the following apply, RSG Group will provide incentive negotiation services for:

• New Facilities
• New Job Creations
• New Capital Investment
• Expansions
• Consolidations
• Dispositions
• Relocations
• Acquisitions

Federal & State Tax Credits
Hiring and Jobs Creation Credits
Employment Tax Credits
Environmental Tax Credits
Enterprise & Empowerment Zone Credits
Investment Tax Credits
Training and Retraining Credits

Grants and Abatements
Property Tax Abatements
Free or Reduced Cost Land
Sales and Use Tax Exemptions
Sales Tax Sharing Agreements
Grants to Offset Building or Relocation Costs
Brownfield Redevelopment

Infrastructure Improvements
Tax Increment Financing
Community Development Block Grants
Industrial Development Bonds
Infrastructure & Economic Development Bank
Energy, Sewer & Water Improvements
Transportation Grants

Taxes Saved: Over $85,083

Dentist Office
Cost Segregation Services

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Engagement Overview:
RSG was engaged by the CPA firm of a dental client to conduct a cost segregation study on his dental office. The objective of the study was to identify assets that could be moved to shorter recovery periods in order to accelerate depreciation and defer taxes.

Property Overview:
This $724,300 development consists of a new construction dental facility. The project includes site improvements on a 1 acre parcel.

Engineering Process:
Our engineers examined all design and construction documents, contractor payment requisitions and other related data to determine the cost basis for every component involved with the project. Next, our engineer conducted an on-site study to identify and photograph all assets that may qualify for accelerated depreciation.

Further, our site engineer. costing engineer and tax specialist identified assets that qualify as "Specialized Use", i.e. outside normal use of that property type.

Results:
The cost segregation study accelerated $243,093 (35.2%) of the assets to shorter recovery periods. As a result, the property owner's tax savings is projected to be over $85,083 for the current tax year.

Taxes Saved: Over $184,731

Manufacturing Facility
Research & Development

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Engagement Overview:
RSG was engaged by the owners of a computer-based manufacturer in Virginia to conduct a R & D study for their facility. The objectives of the study were to analysis and qualify expenditures available for research and development federal tax credit.

Property Overview:
The facility has a total building area of approximately 60,000 square feet and located in Virginia with gross receipts over 34 million.

R&D Process:
Our tax team met with the CFO of the manufacturing facility to gather all relevant data needed for our study. Next, our tax team analyzed expenditures over a three year period. Our analysis qualified on average, over that time period, research and development expenses of $787,497 each year.

Results:
The Research and Development Study identified qualified research expenses, over a three year period, to average out at $787,497 each year. The federal credit over the three year period for the manufacturer was calculated to be valued at $184,731 for the client.

Taxes Saved: Over $278,000*

Apartment Complex
Energy Efficiency - 45L

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Engagement Overview:
RSG was engaged by the owner of a low-rise apartment complex to conduct an energy efficiency rating for an existing development in order to analysis the feasibility of qualifying for the 45L energy efficiency tax credit.

Property Overview:
This 206 unit multi-family complex office was garden style in nature. It was built and leased in 2008.

45L Process:
Prior to the field activities, our certified HERS rater closely examined the building plans supplied by the owner. The second stage of our work included the review of all relevant construction documents. Next, our HERS rater conducted an on-site visit to conduct the necessary tests mandated for certification per the IRS guidelines. Significant attention was given to the evaluation of testing and to the RESNET sampling protocol at the complex. Following the site visit, our team recommended certain remedial improvements that would be essential for qualification. The client completed the recommended improvements and the units were retested and certified.

Results:
Our analysis modeled and identified a remedial improvement package that certified 139 of the 206 unit multi-family development. Our client realized $278,000 dollars of bottom-line impact.