Cost Seg Prior to Transfer of Title to LLC Partnership Tax Implications?

[Crystal Novak]

Need help with a cost seg situation. My CPA didn't have information on this for me, if I were to complete a cost seg for 2022 personal taxes while a rental property is in our personal names and then that property is transferred to an LLC (that we own with another couple) this year what would tax implications be? Would it be treated as a "sale?" and we would have to realize recapture? Or can we just move forward with completing business taxes without depreciation? Everyone is aware and on board with this plan as they also purchased a property and are doing the same thing by moving into our LLC after. Hopefully this makes sense, I am realizing this is probably a very uncommon thing and don't even know if this is doable. My second plan is to just hold off on the cost seg until 2023 when it can be done with the LLC instead but with only 80% bonus instead of 100% I'd really love to get it done on 2022 if its possible.