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Update: Using Cost Segregation to Leverage the TPRs and the TCJA
The Tax Cuts and Jobs Act (TCJA) was signed into law on December 22, 2017. This marks the first comprehensive tax law reform since 1986 and the legislation has created a wealth of new opportunities for the thoughtful owner of commercial real estate. A thorough cost segregation study is the vehicle by which TCJA benefits may be obtained. The Tangible Property Regulations (TPRs) are still in play in this post tax-reform era, and in fact augment the utility of the TCJA. Again, a thorough cost segregation study is the key to fully leveraging all possible benefits.

Learning Objectives:
• Understand how cost segregation is the vehicle by which tax savings opportunities are obtained.
• Use a TPR flowchart to assist in the expense vs. capitalization decision-making process.
• Identify possible opportunities for leveraging the TPRs.
• Explain the significance of the date 9/27/17 in determining bonus rates for new construction projects and acquisitions.
• Understand the implications of the Interest Deduction Limitation.
• Review the current status of Qualified Improvement Property under the TCJA.
• Become familiar with Section 179 and Opportunity Zones under the TCJA.

Course Outline:
 Cost Segregation – Vehicle for Savings
 Tangible Property Regulations (TPRs)
 Tax Cuts and Jobs Act (TCJA)
– Bonus Depreciation
– QIP Under the TCJA
– Interest Deduction Limitation
– Section 179 Expensing
– Opportunity Zones

Recommended CPE: 1.0 Credit
Program Level: Beginner/Intermediate
Prerequisites: General Background in Accounting, Depreciation and Cost Segregation
Advanced Preparation: None
Field of Study: Taxes

Jun 25, 2019 12:00 PM in Eastern Time (US and Canada)

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