Terms

Last updated: 2026-05-24

mfcostseg.com is a website operated by Cost Seg Smart LLC ("we", "us"). Content here is informational. Use of the site or submission of an inquiry does not establish an engagement; an engagement is established only through a written Statement of Work or signed engagement letter.

Editorial content

Content describes cost segregation methodology, reclassification ranges, and tax-treatment frameworks at a general level. Nothing on this site constitutes tax advice for your specific situation. Consult a licensed CPA or tax attorney for advice on your particular property, entity structure, and tax position. Reclassification percentages quoted are typical ranges drawn from network data; actual per-deal outcomes depend on engineered analysis of the specific property.

Engagement scope

Engaged studies deliver: engineered study report, K-1-ready basis schedule, MACRS reclassification tables, and (if applicable) Form 3115 §481(a) calculation. Engagement does not include preparation of partnership returns, K-1 distribution to LPs, or LP-facing investor communications — those remain with your CPA and IR team.

Audit defense

In the rare event a study is selected for IRS examination, audit-defense services are an hourly engagement separately scoped at the time of selection. Audit defense is not bundled into the standard study fee.

Governing law

These terms are governed by the laws of the State of Wyoming, without regard to conflict-of-laws principles.

Contact

Questions about these terms: hello@costsegsmart.com