...they recommend to their clients. I have a business marketing Cost Segregation Studies to commercial property owners. I want to partner with Commercial Real Estate Brokers and allow them to leverage their existing database and accept a referral fee from me. I am located in California so information specific to my state would be helpful. However, because Cost Segregation is used to reduce federal income taxes, I am also interested in learning what the rules are in the other 49 States. Any information is greatly appreciated.