SPARK + STONE
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Step 1 of 4 — Portfolio Intake
Let's understand
your portfolio.
Answer a few questions — your responses shape every number that follows.
Portfolio Size
How many properties are currently held?
1
2–3
4+
Asset Classes
What property types are in scope?
Multifamily
Self-Storage
SFR
Medicare Exposure
Are you subject to IRMAA surcharges?
Not sure
Yes
No
Top Priority
What matters most this tax year?
Depreciation
QOZ Planning
Exit Strategy
Step 2 of 4 — Cost Segregation
Three properties.
One strategy.
Accelerated depreciation modeled across your portfolio — 5, 7, and 15-year components separated.
Multifamily
Property 1
Depreciable Basis$1,200,000
5-yr Components$184,000
15-yr Land Improv.$96,000
Year-1 Deduction$280,000
Self-Storage
Property 2
Depreciable Basis$840,000
5-yr Components$126,000
15-yr Land Improv.$68,000
Year-1 Deduction$194,000
Mixed-Use
Property 3
Depreciable Basis$650,000
5-yr Components$88,000
15-yr Land Improv.$44,000
Year-1 Deduction$132,000
—
Combined Year-1 Deductions
—
Est. Tax Savings (30%)
—
vs. Straight-Line Schedule
Step 3 of 4 — Depreciation Schedule
Before & after
cost segregation.
Property 1 — Multifamily. Same asset, entirely different tax profile.
Before — Straight-Line
AssetLifeYr-1
Building27.5$43,636
Remodel — P127.5$18,181
Site Work15$6,667
Appliances5$8,000
Total$76,484
After — Cost Segregation
AssetLifeYr-1
$203,516 additional deduction, year one
5-yr and 15-yr components reclassified via engineering study. Bonus depreciation applied where eligible.
Step 4 of 4 — Advisory Output
The Medicare surcharge
you can control.
IRMAA is income-driven — which means planning-driven. Here's where strategy moves the number.
Filing Status
MAGI (2-yr lookback)
Post-Cost Seg MAGI
Coverage
Annual IRMAA Surcharge
Current — Tier 3$8,294 / yr
After Planning — Tier 1$2,994 / yr
$0
annual savings per household
Spark + Stone

From your first answer to a numbered strategy — every screen is live, interactive, and built around your portfolio.

$606K
Year-1 Deductions
$5,300
IRMAA Savings / yr
3.4×
vs. Straight-Line
Book a Session → Keep in Touch
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Building your profile…