QUALIFICATIONS

CostSegregationExpert.com is led by David Hahn, CCIM, CVA, ASA, MAFF, CM&AA, MBA, a senior valuation and advisory professional with more than four decades of experience in cost segregation studies, commercial real estate appraisal, and business and financial valuation.

Mr. Hahn’s practice integrates engineering analysis, appraisal discipline, and valuation economics, providing a depth of perspective that is particularly important for complex commercial, industrial, and infrastructure assets.

David Hahn has been active in the fields of cost segregation, commercial real estate appraisal, and valuation advisory since 1985. His work spans conventional commercial real estate, hospitality, industrial and manufacturing facilities, data centers, and infrastructure-related assets.

His multidisciplinary background allows cost segregation studies to be performed with careful attention to asset classification, land abstraction, and IRS-defensible documentation, particularly in projects involving complex building systems and qualified property.

• Certified General Real Estate Appraiser
  States: CA, NV, TX, OR, WA, AZ, HI, GA, VA, DC, MD
• Licensed Real Estate Broker
  States: CA, TX, WA, GA
• Certified Business Valuation Analyst (CVA)
  National Association of Certified Valuation Analysts (NACVA)
• Accredited Senior Appraiser (ASA)
  American Society of Appraisers
• Certified Commercial Investment Member (CCIM)
• Master Analyst in Financial Forensics (MAFF)
  National Association of Certified Valuation Analysts (NACVA)
• Certified Merger & Acquisition Advisor (CM&AA)
   

• Association for Corporate Growth (ACG) — Member
• Alliance of Merger & Acquisition Advisors — Member
• American Bankruptcy Institute — Member
• College Instructor’s Credential — Business & Real Estate
• Competent Toastmaster (CTM), Toastmasters International
   

• Principal, Alpha Consulting Group, Inc. — 1985 to Present
  Valuation, appraisal, cost segregation, and advisory services for commercial real estate, business enterprises, and infrastructure assets.
• Software Engineer, Lockheed Missiles & Space Company, Sunnyvale — 1983–1985
• Business Systems Analyst, Control Data Corporation, San Jose — 1981–1983
• U.S. Army Veteran, Active Duty — 1979
  Honorably discharged after three years of service.
   

• Doctoral Studies, Public Administration
  University of La Verne — 1995–1998
• Executive Management Program Certificate
  University of California, Los Angeles (UCLA) — 1995
• Graduate Coursework, Public Enterprise Cost/Benefit Analysis
  University of Southern California (USC) — 1993
• Master of Business Administration (Executive MBA) — 1983
• Bachelor of Science, Engineering Technology / Computer Science
  San Jose State University — 1981
• Associate of Arts Degree
  Monterey Peninsula College — 1979
   

This combination of engineering education, appraisal licensure, and advanced valuation credentials informs a disciplined approach to cost segregation studies, including:

• engineering-based identification of qualifying components
• appraisal-based land abstraction and residual analysis
• alignment of §1245 and §1250 classifications with asset use
• documentation consistent with IRS Cost Segregation Audit Techniques Guides
• coordination with CPAs and tax advisors for professional reliance
   

Cost segregation studies are governed by federal tax law. Engagements are performed nationwide, supporting single assets, renovations, partial dispositions, and multi-property portfolios.

A no-fee preliminary feasibility review is available to determine suitability and scope prior to engagement.