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Depreciation

263A UNICAP Exemption

Qualifying small developers and producers can elect out of UNICAP and significantly reduce their tax base.

Who qualifies

  • Qualifying small developers and producers
  • Builders with mixed inventory and operating activity

How we work

  1. 1Eligibility analysis
  2. 2Election preparation
  3. 3Annual maintenance

Savings depend on the size and structure of your activity. We model the upside before you commit.