Specialty Tax Services
Expertise and Solutions Beyond
Traditional Tax Compliance Services
Who We Are
Mariner’s Specialty Tax team has over 100 years of combined experience with large national and regional accounting firms, and partners with Certified Public Accountants (CPAs), businesses, and individuals to create financial strategies, offer advice designed to address tax concerns and facilitate opportunities for growth.1
Our team consists of CPAs, Certified Cost Segregation Professionals (CCSPs), degreed engineers, and credentialed specialists who are trusted resources with unique expertise.
Trusted Specialty Tax Services
With just over 50 Certified Cost Segregation Professionals (CCSP) in the industry, three of them are on Mariner’s Specialty Tax Services team.1
What We Do
Many businesses and individuals are not taking advantage of proactive tax strategies including credits, incentives and other benefits. This often happens because of the complicated tax landscape and the burden of keeping up with ever-changing tax legislation. Our Specialty Tax team manages these complexities to help ensure the highest level of tax efficiency for growth and future success.
Our Services
The areas of tax credits and incentives that the Specialty Tax team can assist with are detailed below.
Business Incentives
Employee Retention Tax Credit
The employee retention credit (ERC) offers government assistance in the form of a refundable payroll tax credit for business owners who were impacted by COVID-19. We can help business owners determine whether they qualify for the ERC under the government order pathway based on in-depth interviews and additional research. If qualified, we will provide a tax memorandum, backed by our knowledge, experience and credentials, that is intended to withstand potential scrutiny from tax authorities.
Other
Other federal and state credits and incentives.
Real Property Opportunities
Energy Efficient Commercial Buildings Deduction (179D)
A valuable tax deduction encouraging energy efficient designs in construction. Specifically, the 179D deduction allows commercial building owners to take a federal tax deduction of up to $5.00 per square foot of building if they install certain infrastructure that reduces energy costs such as efficient lighting systems, HVAC systems, and building envelope to include windows and insulation.
Energy Efficient Home Credit Analysis (45L)
A valuable tax credit encouraging energy efficient designs in construction. Specifically, the 45L credit allows qualified developers to claim a tax credit for each qualified newly constructed or substantially reconstructed residence. This applies to single family homes, apartments, condominiums, assisted living facilities, student housing, and other types of residential and multifamily properties.
Fixed Asset Services & Accounting Methods
Fixed asset services include managing fixed asset and depreciation files for taxpayers, performing a comprehensive review of depreciation records to identify cost segregation opportunities, repair and maintenance expenditures, and direct asset reclassification to shorter recovery periods.
Accounting methods services involve assistance with preparing Form 3115, Application for Change in Accounting Method, its related attachment, and calculating changes to depreciation by means of a 481(a) depreciation adjustment.
Meet Our Specialty Tax Team
Business Incentive Services
_________________________
Bryan Whitesel
Specialty Tax Director, Business Incentives Leader
Office: Sioux Falls, SD
Real Estate & Energy Services
_________________________
Jonathan Walgrave
Specialty Tax Director, Real Property Leader
Office: Bloomington, MN
1 Information is current as of January 31, 2024. There are 24 people on the Specialty Tax Services Team.
Tax services are provided by Mariner Specialty Tax Services, LLC (MSTS). MSTS does not provide legal advice. For additional information click here.
