Member Dawn Polin of Cherry Bekaert LLP reported completing a cost segregation study for fellow members Kevin Scanlon and Kirk Bradley of Lee-Moore Capital Company. Dawn said they were able to secure a first-year depreciation difference of $730,000 and a first-year tax benefit of $292,000 on a four-building development. With the qualified improvement rules that came in for 2016, LMCC was able to secure the entire benefit of study in the very first year. Dawn reminded the group bonus provisions sunset in 2020.