EVENT DESCRIPTION
Lunch & Learn Sponsored by Grigg Financial: Tax Strategies for High-Net-Worth Clients: Bonus Depreciation, Passive Income & Sale-Leaseback Structures InCommercial Motor Fuel Fund V LLC CPA Continuing Education
This lunch & learn provides CPAs, tax professionals, and advisors with a practical framework for identifying clients who may benefit from passive activity loss strategies under IRC §469. Presenters will cover how a Retail Motor Fuel Outlet (RMFO) investment — structured through InCommercial Motor Fuel Fund V — has the potential to generate year-one passive losses, how those losses flow through Form 8582 to offset passive income, and how to screen clients across eight real-world income scenarios including DST income, 1031 exchanges, UpReit exits, phantom income, and Qualified Opportunity Zone planning.
EVENT OBJECTIVE
Participants will:
• Explain 4 tax-efficient strategies — Compare 1031/DST, Opportunity Zones, Oil & Gas, and Motor Fuel Sale-Leaseback structures.
• Apply bonus depreciation rules — Understand how 100% first-year depreciation creates passive losses for eligible acquisitions.
• Use Form 8582 as a screening tool — Identify which clients in your book have passive income that can be offset.
• Recognize 8 ideal client profiles — Map client tax situations to the motor fuel fund structure benefit.
