Tri-Merit

Tri-Merit is a specialty tax consulting firm that works alongside CPA firms and directly with businesses on federal and state tax incentives. Its work centres on the research and development credit, cost segregation, the Section 179D energy-efficient commercial buildings deduction, the 45L credit, and renewable energy credits under Sections 48, 48E, and 45X.

Engagements are study-based. For an R&D claim the team interviews key personnel, requests pre-existing reports, and builds the qualified activity and expense calculation. For cost segregation it evaluates a building's components to move assets into categories with shorter tax lives, and advises on whether and when a study makes sense for a new construction project, a past renovation, or a future acquisition. Audit defense is sold as a separate service for incentives already claimed.

The firm also runs a tax credit transfer practice (TCX) under IRC §6418, helping businesses buy or sell renewable energy tax credits and performing transfer due diligence. Its stated industry focus is engineering, software development, manufacturing, and financial institutions, and it publishes running commentary on legislation affecting Section 174, depreciation, and energy incentives.

Tri-Merit publishes no fees and its cost segregation material is written around federal rules rather than specific property types. Owners of manufactured housing communities, self-storage, or similar assets should confirm that the firm has run engineered studies for their asset class, and whether the work would come through their own CPA or directly.