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.
Learning Objectives
- You will be able to discuss the concepts and implications of bonus depreciation and qualified improvement property under the Tax Cuts and Jobs Act.
- You will be able to explain the significance of the date 9/27/17 in determining bonus rates for new construction projects and acquisitions.
- You will be able to describe a decision tree to determine whether property may be depreciated using MACRS class lives or must be depreciated under the Alternative Depreciation System (ADS).
- You will be able to review the implications of the interest deduction limitation.
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Why Lorman?
Over 32 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 | |
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| Qualified Improvement Property Under the New Tax Law | |
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| 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 | |
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Why Lorman?
Over 32 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
Live Webinar Registration
- AR CLE 1.5
- This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
- Arizona CLE 1.5
- The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.5
- Lorman Business Center, Inc. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
- CT CLE 1.5
- Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
- GA CLE 1.5
- This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hours.
- HI CLE 1.5
- This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
- IL CLE 1.5
- This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
- ME CLE 1.5
- This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course shall receive 1.5 hours of CLE credit under M. Bar R. 12.
- MS CLE 1.5
- This program has been approved by the Mississippi Commission on Continuing Legal Education for a maximum of 1.5 credit hours.
- MT CLE 1.5
- This program has been approved by the Montana Commission of Continuing Legal Education for a total of 1.5 CLE credits.
- NH MCLE 1.5
- NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 90 Minutes.
- NJ CLE 1.8
- This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.8 hours of total CLE credit.
- NV CLE 1.5
- This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
- PA CLE 1.5
- This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
- RI CLE 1.5
- This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.5 hours of CLE credit.
- TN CLE 1.5
- This program has been approved as a distance learning format by the Tennessee Commission on Continuing Legal Education for a maximum of 1.5 hours of credit.
- VT CLE 1.5
- This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of CLE credit.
- WA CLE 1.5
- This program has been approved by the Washington State Board of Continuing Legal Education for 1.5 hours of Law & Legal Procedure credit.
- WI CLE 1.5
- This program has been approved by the Board of Bar Examiners for 1.5 hours for use toward the Wisconsin Mandatory CLE requirement.
- WV MCLE 1.8
- This program has been approved by the West Virginia State Bar MCLE Commission for 1.8 MCLE hours.
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).
CPE 1.8 including Specialized Knowledge 1.8
- Lorman Education Services 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 web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.8 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Specialized Knowledge for 1.8 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board.
Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
- Lorman Business Center, Inc. is a registered provider for CPA CPE through the State Education Department of New York, Sponsor number: 000640. The following course will carry the subject area of Specialized Knowledge and Applications for 1.5 hours.
Who should attend?
This live webinar is designed for attorneys, presidents, vice presidents, real estate professionals, property managers, owners and managers, closing specialists, lending professionals, loan officers, title officers, business owners and managers, directors, branch managers, enrolled agents and accountants.
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Why Lorman?
Over 32 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]
More Program Information
Why Lorman?
Over 32 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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