In this episode, Amanda Cruise sits down with Chris Streit, CEO of CSA Partners, to discuss where cost segregation stands at the end of 2025 and why 100% bonus depreciation does not eliminate urgency. Chris covers look-back depreciation on prior purchases, rising audit risk driven by IRS AI tools, and the often-missed impact of §1245 recapture — including how a “1245 exchange” approach may help improve exit outcomes.