Engineering-based cost segregation studies that accelerate depreciation deductions and unlock significant cash flow for commercial real estate owners and investors.
The One Big Beautiful Bill Act permanently reinstates 100% bonus depreciation for qualifying property placed in service after January 19, 2025. Take the full deduction in year one.
Learn More →Cost segregation is a time-valued money concept. By accelerating depreciation deductions on commercial and residential rental real estate, taxpayers free up significant cash immediately.
Learn More →Anytime something is removed from a building or a renovation takes place, taxpayers can claim a retirement loss or a partial disposition to recover additional tax value.
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We are a nationally recognized provider of cost segregation studies for the commercial real estate industry, headquartered in Miami, Florida. Cost segregation is a powerful tax planning tool — commonly used by real estate investors and owners — to accelerate depreciation deductions and maximize cash flow.
Founded in 2008, T.M.P. R&D, Inc. specializes in systematic, engineering-based analysis of all capital expenditures for newly constructed, renovated, or existing properties.
Our engineering-based studies consistently deliver industry-leading depreciation reclassification across every property type.
Cost Segregation Studies are a lucrative tax strategy that should be considered in almost every real estate purchase.
OBBA, signed into law in July 2025, permanently restores 100% bonus depreciation, makes the 20% pass-through deduction permanent, and raises the Section 179 cap to $2.5M.
Read More →Permanent bonus depreciation for capital investments is now law. Learn the eligibility criteria, key provisions, and how to maximize your deductions for commercial property.
Read More →Qualify your STR activity as “non-passive” to use property losses to offset active income like W-2 wages. Combined with cost segregation, this can save five to six figures annually.
Read More →Our team offers the most comprehensive, engineering-based Cost Segregation Study in the market. Take advantage of our premium quality product today.