Tell Congress Where You Stand - Act Now
Trevor Schuesler
Executive Vice President
Buchanan Street Partners
Annie Clare
Senior Investor Relations Analyst
Buchanan Street Partners
For decades, family business owners stuck with 1031 exchanges to defer capital gains on real estate — despite 45-day deadlines, rigid rules, and rushed deals.
In a new whitepaper, Trevor Schuesler, CFA and Annie Clare explain how the 2025 One Big Beautiful Bill Act permanently restored 100% bonus depreciation, creating a new option. By using cost segregation, owners can now deduct 20%–40% of a property’s value in year one.
The key shift: Passive losses from a new property can now offset passive gains from a sale. Read their example of a Family Business owner investing $5 million of equity into a $10 million commercial property.
Bonus depreciation isn’t a 1031 replacement in every case, but for many family firms selling warehouses, strip centers, or apartments, it removes the “exchange or pay” trap. As the authors note: “You are no longer hostage to a 45-day clock.”
Read the full whitepaper to see the complete math, what qualifies, and how to decide if bonus depreciation beats a 1031 for your next sale.
About Buchanan Street Partners
Buchanan Street Partners, founded in 1999, is a real estate investment management firm headquartered in Newport Beach, California. The firm, a SEC registered investment advisor since 2002, manages commingled investment funds, institutional separate accounts and high net worth investment vehicles.
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The need for fact-based reporting of issues important to family offices and hardworking families and protecting a lifetime of savings has never been greater. Now more than ever, family offices and hardworking families are under fire. That’s why Family Enterprise USA Action is passionately working to increase the awareness of issues important to family offices and hardworking families, while continuing to strengthen our presence on Capitol Hill.
Family Enterprise USA Action engages with legislators on Capitol Hill on behalf of family offices, hardworking families, and family-owned businesses. It is focused exclusively on the critical tax and economic policies that impact them. Since 1995, FEUSA Action has been the leading advocacy group working daily in Washington, D.C., to reduce and eliminate estate tax, gift tax, and generation skipping transfer tax while blocking increased income and capital gains taxes, the creation of a wealth tax, and other hostile policies that punish hardworking taxpayers and success in the U.S. It is a bipartisan 501.c4 organization.