August 19, 2026 – Josh Caddel, Senior Tax Manager at Aprio, joins HFO Investment Real Estate Partner Greg Frick on HFO Multifamily Marketwatch® to discuss how the return of permanent 100% bonus depreciation is creating significant tax planning opportunities for apartment owners.
During the interview, Josh explains how cost segregation studies can assist property owners accelerate depreciation deductions by identifying building components that qualify for shorter recovery periods.
He notes that assets such as appliances, parking lots, and landscaping can often be reclassified, allowing owners to depreciate those components more quickly and potentially claim larger deductions in the year a property is placed in service.
In addition, Josh discusses important planning considerations, including passive activity loss rules, real estate professional status, depreciation recapture, and the role of 1031 exchanges in long-term tax strategy.
Watch the full video with HFO on YouTube.