Case Study 5: 401(k) Withdrawal & Property Purchase – Large Down Payment

Client Profile:

Name John Roberts
Occupation Business Owner
Annual Income $500,000
401(k) Balance $5 million
Property Purchase: 4 properties, each valued at $1 million
Primary Goal Reduce taxes on 401(k) withdrawal and maximize tax savings

Scenario:

John withdrew $1 million from his 401(k) account and paid the taxes due on it, which were approximately $370,000 (37% tax rate). He then used the remaining $630,000 to make a down payment on four rental properties valued at $1 million each.

John was seeking a way to offset the taxes paid on the 401(k) withdrawal and reduce his overall taxable income.

Cost Segregation Benefits:

After conducting a cost segregation study on each of the four properties, we identified the following:

  • Personal Property (Appliances, Furniture, etc.):
    $200,000 per property
  • Land Improvements (Driveways, Landscaping, etc.):
    $100,000 per property
  • Building (Structural Components):
    $700,000 per property

Total for each property:

  • Personal Property:
    $200,000 / 5 years = $40,000
  • Land Improvements:
    $100,000 / 15 years = $6,667
  • Total Depreciation per property in Year 1:
    $46,667

Tax Savings Calculation

  • Total Depreciation for 4 properties:
    $46,667 x 4 = $186,668

Tax Benefit:

At a 37% tax rate, John will save $69,100 in the first year.

Conclusion:

Through cost segregation, John was able to offset the tax liability from his 401(k) withdrawal and make a substantial reduction in his taxable income. The tax savings from depreciation on the rental properties will carry over into future years, offering him a long-term strategy to minimize taxes and maximize investment returns.

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