Current Issues in Cost Segregation

$219.00

SKU: 410740

Description

Discover the opportunities and legal considerations of cost segregation.
A comprehensive real estate tax strategy leverages legislation, old and new, to ensure maximal savings. Cost segregation is the vehicle that generates these savings. In this session well review relevant recent legislation and address a variety of tax savings techniques that play a crucial role in todays real estate landscape. Well explore how to best employ these techniques strategically and in tandem. Well also discuss common issues that may arise when considering cost segregation and suggest approaches that maximize benefit.

Date: 2023-07-12 Start Time: 1:00 PM ET End Time: 2:40 PM ET

Learning Objectives

* You will be able to review the utility of cost segregation as a vehicle for savings throughout the real estate life cycle.

* You will be able to explain how strategies like Section 179 expensing, bonus depreciation, Tangible Property Regulations (TPRs), and energy incentives all contribute to a comprehensive tax strategy.

* You will be able to describe how to approach asset depreciation in various scenarios, including 754 StepUps, 1031 Exchanges, and TaxExempt Property.

* You will be able to discuss the implications of the Inflation Reduction Act on EPAct 179D and the 45L Tax Credit.

Real Estate Life Cycle

Cost Segregation and Bonus

Qualified Improvement Property (QIP)

Tangible Property Regulations (TPRs) and Partial Asset Disposition (PAD)

Section 179 Expensing

Section 754 Step Ups

1031 Exchanges

Tax-Exempt Property

Strategic Hierarchy

The Inflation Reduction Act
• Epact 179D Deduction
• 45L Tax Credit

AIPB ,Enrolled Agents ,CPE ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Bruce A. Johnson, MBA, CEM-Capstan Tax Strategies