11. How Cost Segregation Works for Real Estate with Ryan Foley

“Cost segregation” is not a part of most people’s vocabulary, but if you own real estate, it should be.

In this episode, John Napolitano sits down with Ryan Foley of Cunningham & Associates, a national expert with more than 20 years of experience helping investors and business owners use cost segregation to reduce taxes and free up capital.

This conversation goes beyond accounting theory. It is a practical walkthrough of how to unlock powerful tax advantages inside your real estate holdings—especially when your assets are held in the right structures and backed by proactive planning.

During the conversation, John and Ryan explore:

• What cost segregation actually is, and how breaking down a building into its component parts opens the door to accelerated depreciation and major tax savings
  
  
• How your real estate fits into your overall financial plan, from passive activity rules to grouping elections that turn passive losses into powerful tax offsets
  
  
• Advanced planning strategies for owners and heirs, including the use of family limited partnerships, 1031 exchanges, and step-up-in-basis opportunities at death

If you’ve ever wondered whether you’re truly optimizing your real estate holdings—or missing out on tools your CPA hasn’t mentioned—this episode will change how you think about depreciation. You’ll come away with a sharper lens on how to use real estate not just to grow wealth, but to retain more of it.

Listen now to rethink how real estate fits into your tax and legacy strategy.

Key Links

• Napier Financial - https://napierfinancial.com
• John Napolitano’s LinkedIn - https://www.linkedin.com/in/johnpnapolitano/ 
• Cunningham & Associates - https://www.jec-llc.com/
• Ryan Foley’s LinkedIn - https://www.linkedin.com/in/ryan-foley-tax-enthusiast-b33136aa/

Podcast produced and distributed by Evergreen Financial Marketing https://www.evergreenfm.com/