
U.S. Hotel Acquisition Tax Planning for Foreign Investors in 2026
California remains a significant U.S. hospitality market that attracts domestic and international capital, including investor groups from Hong Kong, mainland China, and elsewhere.

California remains a significant U.S. hospitality market that attracts domestic and international capital, including investor groups from Hong Kong, mainland China, and elsewhere.

A new tax provision is reshaping how manufacturers finance new facilities. Under Section 168(n), a company building or expanding a U.S. production facility can now deduct 100% of the building’s cost in the year it opens, instead of spreading that deduction over 39 years.

A new tax provision is reshaping how manufacturers finance new facilities. Under Section 168(n), a company building or expanding a U.S. production facility can now deduct 100% of the building’s cost in the year it opens, instead of spreading that deduction over 39 years.

Cost segregation can sound more complicated than it is. In practical terms, it helps property owners determine whether part of a building’s cost can be deducted faster instead of depreciated over decades, and whether the tax benefit is worth the cost of the study.

Real estate is one of the most tax-advantaged asset classes in the U.S. tax code. It is also one of the most complex. The same transaction, a property acquisition, a development project, a disposition, can produce very different tax outcomes depending on how it is structured, how the entity is set up, and what elections are made along the way.

Owning and operating an assisted living facility is not simply a real estate investment. It is a licensed healthcare business with residents, employees, regulatory obligations, and revenue that flows from a combination of private pay, Medicaid, and Medicare, each of which carries distinct financial treatment and compliance requirements.
Partner with our bilingual CPA team for expert guidance in tax, assurance, accounting, and advisory services tailored to your business needs.
San Francisco-Based CPA Firm Since 1986
Providing assurance, accounting, tax, and consulting services to local, national, and international clients with personalized attention and bilingual support.