Publisher and Review
Stratum’s educational content is published by Dr. Connor Robertson, a real estate entrepreneur and investor. Tax conclusions require review by the owner’s return preparer. A professional-review attribution is added only when an actual review is documented.
Source Standard
Writers prioritize primary authorities such as the Internal Revenue Code, Treasury Regulations, IRS publications and forms, the IRS Cost Segregation Audit Technique Guide, revenue procedures, and court decisions. Secondary explanations may be used for context but do not replace the underlying authority.
Examples and Estimates
Examples are educational illustrations. They do not promise a deduction, savings amount, study result, or examination outcome. Actual results depend on basis, land allocation, property components, dates, tax law, taxpayer participation, passive-loss limitations, state rules, and other facts.
Updates and Corrections
Pages show a review or modification date when practical. Material tax-law changes and identified factual errors are corrected in the published page. Readers can report a concern to info@stratumcostseg.com.
Roles and Disclosure
Stratum focuses on cost segregation studies. AE Tax Advisors hosts discovery calls and broader tax strategy discussions for visitors referred from this site. This website provides general education and does not create a tax-advisor relationship. Owners should consult their tax professional before filing.
Last reviewed September 22, 2026.