Lighting Associates Look Back Study

Assumptions

  • Built: 2020
  • Building Cost: $363,117.00
  • Tax Year: 2021
  • Effective Tax Rate: 45%
  • Discount Factor: 8%

Results

  • Total Reclassed Basis: $98,457.48
  • Total After Tax Net Present Value Benefit: $50,476.06
  • 481(a) Adjustment: $156,146.77
  • 1st Year Tax Savings: $70,708.96