Make Your Voice Heard on Capitol Hill
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 owned businesses and protecting a lifetime of savings has never been greater. Now more than ever, successful families and family owned businesses are under fire. That's why Family Enterprise USA is passionately working to increase the awareness of issues important to family owned businesses built on hard work, while continuing to strengthen our presence on Capitol Hill. The issues we fight for or against with Congress in Washington DC include high income tax rates, possible elimination of valuation discounts, increase in capital gains tax, enactment of a wealth tax, and the continued burden of the gift tax, estate tax and generation skipping tax.
Family Enterprise USA promotes generationally owned family business creation, growth, viability, and sustainability by advocating for family businesses and their lifetime of savings with Congress in Washington DC. Since 2007, Family Enterprise USA has represented and celebrated all sizes, professions and industries of family-owned enterprises and multi-generational employers. It is a bi-partisan 501.c3 organization. Family foundations can donate.