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263A Benefit we have found to date: $103,719,784
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UNICAP Exemption for Real Estate
How to Navigate UNICAP
Case Studies
Case 1: Apartment Complex
Placed in service in 2024
Development Costs: $38,600,000
Current Year 263A: $12,200,000
No 481(a) adjustment
Case 2: Hotel
Placed in service in 2020
Development Costs: $8,900,000
Current Year 263A: $1,950,000
481(a) Adjustment: -$1,850,000
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