Make the most of your fixed assets and understand the crucial provisions and implications of the TCJA.
In today's opportunity-rich real estate market, investors want to ensure that they are making the most of their fixed assets. The Tax Cuts and Jobs Act (TCJA) has revitalized interest in depreciation strategies new and old, while expanding tax savings opportunities like never before. This material will review the crucial CRE-related provisions of the TCJA and will address their implications. Topics will include bonus depreciation, qualified improvement property, interest deduction limitation, Section 179 expensing, and more. Useful graphic tools related to each concept will be provided. Finally, the tangible property regulations will be reviewed, with a focus on their use in tandem with the TCJA.
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Why Lorman?
Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
Overview - the Tax Cuts and Jobs Act (TCJA)
Bonus Depreciation Under the New Tax Law
- Critical Dates and Impact
- Accelerator Tools
Qualified Improvement Property Under the New Tax Law
- Controversy and Implications
- Decoding Qualified Improvements Chart
Interest Deduction Limitation and ADS/MACRS Decision Tree
Section 179 Expensing and Expensing Hierarchy
Like-Kind Exchanges and Qualified Opportunity Zones With Timeline
Tangible Property Regulations - Use in Tandem With the New Tax Law
- Expensing
- Dispositions
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Why Lorman?
Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on August 27, 2019.
Call 1-866-352-9540 for further credit information.
Enrolled Agents 1.0
- This program qualifies for 1.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Bruce A. Johnson, MBA, CEM
Capstan Tax Strategies
- Founding partner, Capstan Tax Strategies
- Practice emphasizes all aspects of engineering-based tax solutions for commercial real estate
- Conducts regular seminars and workshops on numerous engineering-based tax strategies for national audiences, including AICPA, FEA, BOMA, and CCIM
- Author of multiple publications discussing tax savings on commercial real estate
- Senior member of American Society of Cost Segregation Professionals (ASCSP)
- Board member of the National Association of Industrial and Office Parks (NAIOP)
- M.B.A. degree, University of New Haven; B.S. degree, Massachusetts Maritime Academy
- Can be contacted at 215-885-7510 or [email protected]
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Why Lorman?
Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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