Why CPAs And Tax Strategists
Choose Lux71 SPV
Because traditional tax strategies have limits. We don’t
If you advise high-net-worth clients, family offices, or profitable businesses, you know the playbook:
retirement contributions, cost segregation, charitable giving, business deductions. However, when clients
need substantial, immediate deductions, those tools run dry.
Lux71 SPV delivers 100% bonus depreciation under IRC Section 168(k) — backed by real, placed-in-service infrastructure in low-income communities. Every deduction is grounded in economic substance, fully compliant, and delivered via K-1, with no ownership or recapture risk. With the 2024 Tax Relief Act reinstating 100% bonus depreciation retroactive to January 1, 2025, the window to maximize these opportunities is open — and priced at a discount to the tax benefit.
Can I create new deductions beyond my client’s current business operations?
Can I scale deductions without complex equity flips or risky pass-throughs?
Can I deliver tangible impact while lowering my client's tax liability?
Can I offer audit-proof documentation for every dollar I deduct?
If the answer is “no,” — it’s time to expand your toolkit.
Our Unique Advantage: PREPA-Based Pricing
Every Lux71 SPV project is priced using our PREPA framework —
Project-Related Expenditure and Pricing Allocation.
PREPA ensures:
- Pricing reflects actual project-level costs, not artificial markups
- Every deduction is matched to a real installed system
- Your clients receive fair market value aligned with IRS expectations
Why it matters: This approach safeguards against audit scrutiny, supports valuation integrity, and strengthens your client’s position in the event of IRS review.