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.


  • 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

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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: For questions, more information, complaints, contact [email protected].