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OnDemand Course

Cost Segregation 201: Advanced Applications for the Life Cycle of Real Estate

Take a stroll through the life cycle of real estate and the role of cost segregation through the assets' life.

In this topic we will walk through the life cycle of real estate and the role of cost segregation through the assets' life. We will identify the changes to the real estate industry brought about by the Tax Cuts and Jobs Act and the opportunities that those changes offer. We will detail the focus areas in the tangible property regulations relating to real estate and proper application of those rules. Lastly, we will discuss disposal of real estate, 1031 exchange options, and opportunity zones.

Learning Objectives

  • You will be able to recognize general concepts of a cost segregation study.
  • You will be able to identify the requirements of a Cost Segregation Study.
  • You will be able to identify the changes to cost segregation studies brought about by the Tax Cuts and Jobs Act.
  • You will be able to differentiate tax planning benefits through Opportunity Zones.

Runtime: 86 minutes
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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

Real Estate Life Cycle

General Concepts

  • Capitalization of Real Estate
  • Cost Segregation
    • Concepts
    • Current IRS Focus
    • Variations in Studies

Changes to Cost Segregation Brought About by the Tax Cuts and Jobs Act

  • Bonus Depreciation Considerations
  • Interest Expense Options and the Effect on Capitalized Real Estate

Buildings and Depreciation Planning Opportunities Throughout the Life Cycle

  • Impact of the Tangible Property Regulations
  • Depreciation Recapture Concepts

1031 Exchange and Cost Segregation

Tax Planning - Opportunity Zones

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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 April 18, 2019.

Call 1-866-352-9540 for further credit information.

  • CPE/NASBA - QAS Self Study 2.0 including Specialized Knowledge 2
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a QAS Self Study 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: 2.0 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 2.0 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: QAS Self Study. Please refer to the information in this advertisement 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.
     
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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

Ross Benjamin, CPA, EA

Ross Benjamin, CPA, EA

Cherry Bekaert

  • Tax Associate on the Credits and Accounting Methods Team in Cherry Bekaert’s Specialty Tax Group
  • Experience with tax compliance and planning for multi-state pass-through entities, c corporations, and individuals that are diverse in industry type
  • M.B.A. degree in accounting, Rochester Institute of Technology; B.S. degree in business administration and professional gold management, Methodist University
  • Can be contacted at [email protected] or at 919-825-4268
Anna Blake

Anna Blake

Cherry Bekaert

  • Senior on the Credits and Accounting Methods Team in Cherry Bekaert's Specialty Tax Group
  • Primary focus is on Cost Segregation Studies, Energy Studies and the recently implemented Tangible Property Regulations
  • Master's and B.S. degree in accounting, North Carolina State University
  • Can be contacted at [email protected] or 919-782-1040
Dawn Polin, CPA

Dawn Polin, CPA

Cherry Bekaert

  • Senior manager, credits & accounting methods in Cherry Bekaert’s specialty tax group
  • Focuses primarily on cost segregation studies, energy studies, and recently implemented tangible property regulations, as well as the federal and multistate taxation of closely-held and private equity/venture capital-owned companies
  • More than 18 years of experience
  • B.B.A. degree, University of Georgia; M.Acc. degree, University of Florida
  • Can be contacted at [email protected] or 919-782-1040
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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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Product ID: 406137
Published 2019
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