Real Estate

100% Bonus Depreciation for Convenience Stores: What C-Store Investors Should Know

Convenience stores can offer an unusual combination of durable real estate, essential retail demand, fuel infrastructure, and specialized improvements. They may also provide meaningful depreciation opportunities when the property and transaction meet federal tax requirements. Current federal law generally provides a permanent 100% additional first-year depreciation deduction for eligible property acquired...

100% Bonus Depreciation and 1031 Exchanges: What NNN Buyers Should Know in 2026

Bottom line: A qualifying 1031 exchange and 100% bonus depreciation can work together, but they address different parts of a transaction. Section 1031 may defer recognition of eligible gain when investment real estate is exchanged. Bonus depreciation may accelerate deductions for qualifying shorter-life components of the replacement property. Neither rule automatically applies to the full purchase price,...

Car Wash Bonus Depreciation: What NNN Buyers Should Know

Car washes attract tax-planning attention because a modern facility may include specialized wash systems, vacuum equipment, water-management components, signage and extensive site work. That does not mean the entire real estate purchase is eligible for immediate expensing. Land is not depreciable, the building generally follows a longer recovery period, and ownership must be established asset by asset.For...

Cost Segregation for Commercial Real Estate: NNN Investor Guide

Cost segregation is an engineering-based tax analysis that separates parts of a commercial property into tax recovery periods shorter than the building’s standard life. It does not create basis or change the economics of the acquisition. It changes when eligible basis may be deducted, which can improve early cash flow but can also increase later recapture exposure.For the broader framework, read our...

7-Eleven, Inc. Targets 500 Locations for Its Growing 7FLEET Diesel Network

IRVING, TEXAS (August 8, 2024) – 7-Eleven, Inc. is excited to announce a major expansion of its 7FLEET Diesel Network. The 7FLEET Diesel Network is a collection of 7-Eleven®, Speedway® and Stripes® stores meeting the needs of professional truck drivers in 26 states. The 7FLEET network was established in 2022 with 240 Speedway commercial diesel locations. Since then, 7-Eleven has added more...

Wawa to Open 70 Stores for 60th Anniversary

Philadelphia-based Wawa’s growth plans continue to soar through 2024, as the company announced plans to open 70 new stores in both existing markets as well as new ones. The company will open its first stores in three new states: Alabama, Georgia and North Carolina. In 2023, the company announced its plans to open approximately 80 stores across North Carolina’s eastern region, with the first eight...