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	<title>The Bottom Line</title>
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	<description>The official blog of Bedford Strategies and Solutions.</description>
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		<title>The Bottom Line</title>
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		<title>New HVAC Hotel &amp; Apartment Technology Obtains Large EPAct Tax Incentives</title>
		<link>http://blog.bedfordteam.com/2012/04/27/new_hvac_technology_obtains_large_epact_incentives/</link>
		<comments>http://blog.bedfordteam.com/2012/04/27/new_hvac_technology_obtains_large_epact_incentives/#comments</comments>
		<pubDate>Fri, 27 Apr 2012 17:35:56 +0000</pubDate>
		<dc:creator>Bedford Strategies and Solutions</dc:creator>
				<category><![CDATA[Commercial Real Estate]]></category>
		<category><![CDATA[Sustainability]]></category>
		<category><![CDATA[179D]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[commercial real estate]]></category>
		<category><![CDATA[economy]]></category>
		<category><![CDATA[energy savings]]></category>
		<category><![CDATA[environment]]></category>
		<category><![CDATA[EPAct]]></category>
		<category><![CDATA[EPAct Section 179D]]></category>
		<category><![CDATA[lighting]]></category>
		<category><![CDATA[real-estate]]></category>
		<category><![CDATA[taxes]]></category>

		<guid isPermaLink="false">http://blog.bedfordteam.com/?p=213</guid>
		<description><![CDATA[Written by Charles R. Goulding, Andrea Albanese, and Jacob Goldman; Energy Tax Savers Inc., The EPAct 179D Experts. New HVAC technology called VRV (Variable Refrigerant Volume system), also known as VRF (Variable Refrigerant Flow), is substantially reducing hotel and apartment building energy expenses. This new technology began to mainstream into the US market after the [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=blog.bedfordteam.com&amp;blog=25731486&amp;post=213&amp;subd=bedfordteam&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://blog.bedfordteam.com/2012/04/27/new_hvac_technology_obtains_large_epact_incentives/feed/</wfw:commentRss>
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			<media:title type="html">The Japanese Manufacturers</media:title>
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	</item>
		<item>
		<title>LED Lighting Can Play a Key Role in Securing EPAct Tax Benefits</title>
		<link>http://blog.bedfordteam.com/2012/04/23/led-lighting-can-play-a-key-role-in-securing-epact-tax-benefits/</link>
		<comments>http://blog.bedfordteam.com/2012/04/23/led-lighting-can-play-a-key-role-in-securing-epact-tax-benefits/#comments</comments>
		<pubDate>Mon, 23 Apr 2012 13:52:02 +0000</pubDate>
		<dc:creator>Bedford Strategies and Solutions</dc:creator>
				<category><![CDATA[Commercial Real Estate]]></category>
		<category><![CDATA[Sustainability]]></category>
		<category><![CDATA[179D]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[commercial real estate]]></category>
		<category><![CDATA[economy]]></category>
		<category><![CDATA[energy savings]]></category>
		<category><![CDATA[environment]]></category>
		<category><![CDATA[EPAct]]></category>
		<category><![CDATA[EPAct Section 179D]]></category>
		<category><![CDATA[lighting]]></category>
		<category><![CDATA[real-estate]]></category>
		<category><![CDATA[taxes]]></category>

		<guid isPermaLink="false">http://blog.bedfordteam.com/?p=193</guid>
		<description><![CDATA[Written by Charles R. Goulding, Raymond Kumar, and Jennifer Pariante; Energy Tax Savers Inc., The EPAct 179D Experts. At the IMARK 2011 Energy Summit held on November 16-17 in Chicago, Illinois, a panel of senior lighting executives from Acuity Brands, GE Lighting, Hubbell Lighting, OSRAM SYLVANIA and Philips Lighting agreed that the fastest growing market [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=blog.bedfordteam.com&amp;blog=25731486&amp;post=193&amp;subd=bedfordteam&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://blog.bedfordteam.com/2012/04/23/led-lighting-can-play-a-key-role-in-securing-epact-tax-benefits/feed/</wfw:commentRss>
		<slash:comments>1</slash:comments>
	
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			<media:title type="html">EPAct Wattage Targets for Office, Hospitality and Retail</media:title>
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		<title>ASCSP Comments on AmeriSouth XXXII., Tax Court Memo 2012-67</title>
		<link>http://blog.bedfordteam.com/2012/03/26/ascsp-comments-on-amerisouth-tax-court-memo-2012-67/</link>
		<comments>http://blog.bedfordteam.com/2012/03/26/ascsp-comments-on-amerisouth-tax-court-memo-2012-67/#comments</comments>
		<pubDate>Mon, 26 Mar 2012 15:38:39 +0000</pubDate>
		<dc:creator>Bedford Strategies and Solutions</dc:creator>
				<category><![CDATA[Commercial Real Estate]]></category>
		<category><![CDATA[commercial real estate]]></category>
		<category><![CDATA[tax case]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[TC Memo 2012-67]]></category>

		<guid isPermaLink="false">http://blog.bedfordteam.com/?p=187</guid>
		<description><![CDATA[Contributing Authors: Gian Pazzia, CCSP; John Hoffman, CCSP; Jeffrey Shilling, CCSP Summary In the recently released AmeriSouth XXXII., Tax Court Memo 2012-67, the IRS makes its first meaningful strike in its attempt to marginalize the benefits of cost segregation studies for residential rental property. For many taxpayers and CPAs, this is a complete surprise. However, [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=blog.bedfordteam.com&amp;blog=25731486&amp;post=187&amp;subd=bedfordteam&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://blog.bedfordteam.com/2012/03/26/ascsp-comments-on-amerisouth-tax-court-memo-2012-67/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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		<title>&#8220;No-Show&#8221; Taxpayer Loses in Tax Court</title>
		<link>http://blog.bedfordteam.com/2012/03/14/no-show-taxpayer-loses-in-tax-court/</link>
		<comments>http://blog.bedfordteam.com/2012/03/14/no-show-taxpayer-loses-in-tax-court/#comments</comments>
		<pubDate>Wed, 14 Mar 2012 14:42:36 +0000</pubDate>
		<dc:creator>Bedford Strategies and Solutions</dc:creator>
				<category><![CDATA[Commercial Real Estate]]></category>
		<category><![CDATA[Cost Segregation]]></category>
		<category><![CDATA[cost segregation]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[tax court]]></category>
		<category><![CDATA[TC Memo 2012-67]]></category>

		<guid isPermaLink="false">http://blog.bedfordteam.com/?p=183</guid>
		<description><![CDATA[While the title of this article probably invokes a response from the reader such as “well – that’s a no-brainer”, that is exactly what happened in the case of AmeriSouth XXXII, Ltd v. Commissioner of Internal Revenue.  The recently released T.C. Memo 2012-67 has caused quite a stir within the accounting and cost segregation community. [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=blog.bedfordteam.com&amp;blog=25731486&amp;post=183&amp;subd=bedfordteam&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://blog.bedfordteam.com/2012/03/14/no-show-taxpayer-loses-in-tax-court/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
	
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		<title>IRS Modifies Energy Reduction Thresholds for 179D Deductions</title>
		<link>http://blog.bedfordteam.com/2012/03/02/irs-modifies-energy-reductions-179d/</link>
		<comments>http://blog.bedfordteam.com/2012/03/02/irs-modifies-energy-reductions-179d/#comments</comments>
		<pubDate>Fri, 02 Mar 2012 13:35:49 +0000</pubDate>
		<dc:creator>Bedford Strategies and Solutions</dc:creator>
				<category><![CDATA[Commercial Real Estate]]></category>
		<category><![CDATA[Sustainability]]></category>
		<category><![CDATA[179D]]></category>
		<category><![CDATA[commercial real estate]]></category>
		<category><![CDATA[deductions]]></category>
		<category><![CDATA[energy savings]]></category>
		<category><![CDATA[EPAct]]></category>
		<category><![CDATA[taxes]]></category>

		<guid isPermaLink="false">http://blog.bedfordteam.com/?p=175</guid>
		<description><![CDATA[On February 24, 2012, the IRS issued Notice 2012-22 which modifies the thresholds for various building component energy efficiencies in support of the § 179D deduction pursuant to EPAct 2005. By way of reference, tax payers may be entitled to a deduction of up to $1.80 per square foot if certain energy savings are realized.  [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=blog.bedfordteam.com&amp;blog=25731486&amp;post=175&amp;subd=bedfordteam&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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		<title>The Cost Segregation Study That Should Not Have Been Done</title>
		<link>http://blog.bedfordteam.com/2012/01/24/the-cost-segregation-study-that-should-not-have-been-done/</link>
		<comments>http://blog.bedfordteam.com/2012/01/24/the-cost-segregation-study-that-should-not-have-been-done/#comments</comments>
		<pubDate>Tue, 24 Jan 2012 14:00:16 +0000</pubDate>
		<dc:creator>Bedford Strategies and Solutions</dc:creator>
				<category><![CDATA[Commercial Real Estate]]></category>
		<category><![CDATA[Cost Segregation]]></category>
		<category><![CDATA[Peco Foods]]></category>
		<category><![CDATA[Property Tax]]></category>
		<category><![CDATA[accelerated depreciation]]></category>
		<category><![CDATA[cost segregation]]></category>
		<category><![CDATA[look-back study]]></category>
		<category><![CDATA[peco foods]]></category>
		<category><![CDATA[tax case]]></category>

		<guid isPermaLink="false">http://bedfordteam.wordpress.com/?p=137</guid>
		<description><![CDATA[Written by Steve Beaucaire, MST, CCSP and Greg Bryant, CCSP Over the last week, the most recent buzz in the Cost Seg world has focused on the Peco Foods case. (Peco Foods Inc. et al., TC Memo 2012-18).  Many of our clients have asked us to weigh in on this issue.   By way of reference, [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=blog.bedfordteam.com&amp;blog=25731486&amp;post=137&amp;subd=bedfordteam&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://blog.bedfordteam.com/2012/01/24/the-cost-segregation-study-that-should-not-have-been-done/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
	
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		<title>Estate Planning &amp; Cost Segregation</title>
		<link>http://blog.bedfordteam.com/2011/09/26/estate-planning-cost-segregation/</link>
		<comments>http://blog.bedfordteam.com/2011/09/26/estate-planning-cost-segregation/#comments</comments>
		<pubDate>Mon, 26 Sep 2011 13:57:13 +0000</pubDate>
		<dc:creator>Bedford Strategies and Solutions</dc:creator>
				<category><![CDATA[Commercial Real Estate]]></category>
		<category><![CDATA[Cost Segregation]]></category>
		<category><![CDATA[Estate Planning]]></category>
		<category><![CDATA[Property Tax]]></category>
		<category><![CDATA[commercial real estate]]></category>
		<category><![CDATA[cost segregation]]></category>
		<category><![CDATA[estate planning]]></category>
		<category><![CDATA[taxes]]></category>

		<guid isPermaLink="false">http://blog.bedfordteam.com/?p=119</guid>
		<description><![CDATA[Contrary to popular misconception, the concepts of estate planning and cost segregation are not mutually exclusive. In fact, a cost segregation study can enhance the estate planning process by lowering the tax burden of the property owner. Rather than trying to describe this, we will use an example to explain how they work together. In the example, [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=blog.bedfordteam.com&amp;blog=25731486&amp;post=119&amp;subd=bedfordteam&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">Cost Segregation &#38; Estate Planning</media:title>
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		<title>Taking Advantage of Current Tax Incentives</title>
		<link>http://blog.bedfordteam.com/2011/09/14/taking-advantage-of-current-tax-incentives/</link>
		<comments>http://blog.bedfordteam.com/2011/09/14/taking-advantage-of-current-tax-incentives/#comments</comments>
		<pubDate>Wed, 14 Sep 2011 14:06:04 +0000</pubDate>
		<dc:creator>Bedford Strategies and Solutions</dc:creator>
				<category><![CDATA[Commercial Real Estate]]></category>
		<category><![CDATA[Cost Segregation]]></category>
		<category><![CDATA[Sustainability]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[commercial real estate]]></category>
		<category><![CDATA[cost segregation]]></category>
		<category><![CDATA[look-back]]></category>
		<category><![CDATA[sustainability]]></category>
		<category><![CDATA[taxes]]></category>

		<guid isPermaLink="false">http://blog.bedfordteam.com/?p=107</guid>
		<description><![CDATA[As we enter the fourth quarter of our calendar year, tax planning becomes more of a focus for many business owners.  The day-to-day challenges of running a business can sometimes contribute to overlooking some very favorable tax incentives that are set for expiration or reduction come year-end.   The following are some items that you should [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=blog.bedfordteam.com&amp;blog=25731486&amp;post=107&amp;subd=bedfordteam&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">Calendar</media:title>
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		<title>Cost Segregation Applications: Design and Construction</title>
		<link>http://blog.bedfordteam.com/2011/08/29/cost-segregation-applications-design-and-construction/</link>
		<comments>http://blog.bedfordteam.com/2011/08/29/cost-segregation-applications-design-and-construction/#comments</comments>
		<pubDate>Mon, 29 Aug 2011 17:09:41 +0000</pubDate>
		<dc:creator>Bedford Strategies and Solutions</dc:creator>
				<category><![CDATA[Commercial Real Estate]]></category>
		<category><![CDATA[Cost Segregation]]></category>
		<category><![CDATA[New Construction]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[commercial real estate]]></category>
		<category><![CDATA[cost segregation]]></category>
		<category><![CDATA[look-back]]></category>

		<guid isPermaLink="false">http://blog.bedfordteam.com/?p=102</guid>
		<description><![CDATA[Although there are many applications for cost segregation, new construction projects are often first to be considered. It’s always good to have a cost segregation study performed as soon as a property is placed in service. This allows the taxpayer to take full advantage of accelerated depreciation deductions from day one. Normally, the request to [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=blog.bedfordteam.com&amp;blog=25731486&amp;post=102&amp;subd=bedfordteam&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
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		<slash:comments>0</slash:comments>
	
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			<media:title type="html">construction</media:title>
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		<title>Cost Segregation Applications: The Look-Back Study</title>
		<link>http://blog.bedfordteam.com/2011/08/23/cost-segregation-applications-the-look-back-study/</link>
		<comments>http://blog.bedfordteam.com/2011/08/23/cost-segregation-applications-the-look-back-study/#comments</comments>
		<pubDate>Tue, 23 Aug 2011 15:00:31 +0000</pubDate>
		<dc:creator>Bedford Strategies and Solutions</dc:creator>
				<category><![CDATA[Commercial Real Estate]]></category>
		<category><![CDATA[Cost Segregation]]></category>
		<category><![CDATA[Look-Back Study]]></category>
		<category><![CDATA[Tax]]></category>
		<category><![CDATA[commercial real estate]]></category>
		<category><![CDATA[cost segregation]]></category>
		<category><![CDATA[look-back]]></category>

		<guid isPermaLink="false">http://blog.bedfordteam.com/?p=85</guid>
		<description><![CDATA[A cost segregation study performed on a property placed in service in years past, where a tax return has already been filed, is known as a look-back study. Properties already in service are often overlooked when it comes to cost segregation, however a property does not need to be newly constructed to reap the benefits [...]<img alt="" border="0" src="http://stats.wordpress.com/b.gif?host=blog.bedfordteam.com&amp;blog=25731486&amp;post=85&amp;subd=bedfordteam&amp;ref=&amp;feed=1" width="1" height="1" />]]></description>
		<wfw:commentRss>http://blog.bedfordteam.com/2011/08/23/cost-segregation-applications-the-look-back-study/feed/</wfw:commentRss>
		<slash:comments>2</slash:comments>
	
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