Commercial Real Estate Investor Planning Guide & Checklist

At TaxLogic, we help commercial real estate investors, developers, and passive limited partners structure their investments to maximize tax efficiency, preserve wealth, and meet long-term goals, from initial planning to legacy transfer.

Table of Contents

Below is a comprehensive checklist to guide your project and investment planning.

Understand Your Goals

We begin by clarifying what you want to achieve:

What type of property or portfolio are you investing in?
What are your priorities: cash flow, appreciation, tax deferral, diversification, or legacy planning?
Are you investing as an active owner, developer, or passive limited partner?

We then outline the process:

✅ Ownership and entity structure

✅ Project or investment timeline

✅ Sale and reinvestment planning

✅ Tax strategies and incentives

✅ Financing and investor dynamics

✅ Estate and legacy planning

Ownership and Entity Structure

A clear structure can protect your assets, optimize taxes, and accommodate investors:

Who will own the real estate? (LLC, LP, trust, corporation, etc.)
Who (if anyone) will operate a business on the property?
Will real estate and operations be split between separate entities (PropCo/OpCo)?
Are you investing directly, through a syndication, fund, REIT, or joint venture?
Who are the investors, members, or partners — and what are their roles?
Have you engaged a legal and CPA team to draft agreements and ensure compliance?

Timeline and Project Status

Timing affects which tax strategies are available:

When does construction or acquisition close?
When is the property expected to be placed in service?
Will improvements or leasing happen in phases or all at once?

Sale and Reinvestment Planning

If you’re selling or exchanging an existing property:

Has the property already been sold, or is it under contract?
How long have you owned it?
Have you performed a cost segregation study?
If not, a look-back study can capture missed depreciation, even if owned for decades.
Are you planning to use a 1031 exchange to defer capital gains and depreciation recapture?
If so, what is your identification deadline?
Are you aware that accelerated depreciation (from cost segregation) carries forward and recapture is deferred in a 1031?
Are you investing via a self-directed IRA or other retirement account?
What are your reinvestment goals: income, appreciation, tax deferral, diversification, estate planning?

Tax Strategies and Incentives

We help you unlock the full range of tax benefits available:

Do you want to maximize upfront deductions and cash flow, or spread benefits over time?
Have you considered:
- Cost segregation to accelerate depreciation
- Bonus depreciation for immediate deductions
- Section 179D energy-efficiency deductions
- R&D tax credits (if applicable)
- Charitable contribution strategies
Do you already have a CPA or tax advisor engaged? We can collaborate seamlessly with your team.

Financing and Investors

Understanding your capital stack is essential:

Will you use outside financing or all equity?
Are you bringing in outside investors or remaining private?
Are you investing as a general partner (GP) or limited partner (LP) in a syndication or fund?
Are there green or energy-efficient features planned that qualify for additional credits or deductions?

Estate Planning and Legacy

Finally, align your investments with your long-term legacy:

Do you want to hold assets in a trust, family limited partnership, or other estate-friendly structure?
Are you planning for a tax-efficient transfer of assets to heirs or charitable beneficiaries?
How do your investments fit into your overall wealth and succession plan?

Let’s Build Your Strategy

Whether you’re a developer, owner-operator, passive LP, or institutional investor, TaxLogic helps you design a comprehensive, tax-smart, and future-ready strategy tailored to your role and goals.