Introduction to Cost Segregation and the Impacts of Tax Reform

Course Description:
A Cost Segregation Study dissects the construction cost or purchase price of real property that would normally depreciate over a long period and reallocates costs into shorter tax lives of 5, 7 or 15 years. This one-hour introductory course will provide background information, depreciation rules, and how a cost segregation study is performed.

Objectives:

  • Explain what cost segregation is, how taxpayers benefit from it, and how it has changed over the years
  • Identify tax issues that should be considered in conjunction with a cost segregation studies
  • Recognize the potential impact of cost segregation on estate planning
  • Discuss the impact of tax reform on cost segregation
  • Discuss cost segregation opportunities related to the tangible property regulations and disposition regulations
  • Identify new opportunities to immediately deduct abandoned building components, avoid recapture tax, and expense demolition costs

Who should attend?
This live webinar is designed for tax, accounting and other professionals in the real estate market.


Available Dates & Registration

*Webinars are listed in Pacific Time

If you are having technical difficulties, please send an email to [email protected]. We will respond as promptly as possible - up to 10 mins after the start of the webinar.

CPE Requirements: To receive CPE credit, you must have answered 75% of the polling questions throughout the presentation and participated (logged in) for a minimum of 50 min for each hour. CPE certificates might take up to two weeks to be issued to your account.

This program is offered at no cost, there will be no refunds issued. KBKG is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. For questions, more information, complaints, contact [email protected].