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Happy New Year; wishing you All the Best in 2015!

Section 168 “Bonus Depreciation” is again expired, while Section 179 “Depreciation Allowance” reverts to a $25k maximum allowance with a $200k investment cap. Congress will likely revisit these investment incentives again this year, with debate over broad scale tax reform continuing as well.

Help to ensure that Section 1031 and 1031 Like-Kind Exchanges remain a part of the Internal Revenue Code, please visit http://www.1031taxreform.com/.