Available in:

OnDemand Course
MP3 Download

New Bonus Depreciation Rules and Section 179 Expensing (DRBE)

Learn and fully understand the new bonus depreciation rules and section 179 expensing.

This topic will give you updates on bonus depreciation and cost segregation. It will clarify many confusing areas of bonus depreciation and discuss how it interacts with cost segregation. Finally, we will discuss any current case law or legal developments in the area of cost segregation. This information is of value to tax, accounting, and other professionals in the real estate market.

95 minutes
Course Exam
Certificate of Completion
Purchase Options

More Program Information

Why Lorman?

Over 35 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

Tax Reform - Bonus Depreciation

  • New Legislation and Regulations (Final and Proposed Regulations)
  • Bonus Depreciation Requirements
  • Tax Reform - 179 Expensing
  • Bonus Pre-2018 Qualified Real Property
  • Qualified Improvement Property Eligibility
  • How to Implement Qualified Improvement Corrections Made Within the CARES Act
  • Effect of QIP on Interest Limitations Under 163(j)
  • Post-CARES Act Tax Planning
Purchase Options

More Program Information

Why Lorman?

Over 35 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 December 17, 2021.

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

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

MP3 Download

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

Purchase Options

More Program Information

Why Lorman?

Over 35 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

Amar Patel, CPA

Amar Patel, CPA

KBKG

  • Cost Segregation Practice Leader KBKG, Atlanta office
  • Has completed cost segregation analyses on thousands of properties ranging from office space leasehold improvements to multibillion-dollar industrial complexes and hotel and resort projects
  • Specializes in cost segregation and fixed asset services, including tangible property repair regulation analyses
  • Has worked with many Fortune 500 companies and successfully represented his claims to both IRS and Financial Auditors
  • Author of Tax Insight Article; Form 3115 utilization for changing to ADS depreciation for Residential Rental Properties; Motor Retail Fuel Outlet Cost Segregation Opportunities.
  • Self Storage Investing Group; Tax Planning Opportunities for Self-Storage Investors
  • Regular presenter on our KBKG cost segregation, bonus depreciation, and tangible property regulation webinar courses that are hosted to thousands of CPAs nationwide
  • B.S. degree in finance and accounting, University of Tennessee, Knoxville
  • Georgia Licensed CPA and member of AICPA
Purchase Options

More Program Information

Why Lorman?

Over 35 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.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!


  • OnDemand Courses
  • Live Webinars
  • MP3 Downloads
  • Course Manuals
  • Executive Reports
  • White Papers and Articles

Additional benefits include:

  • State Specific Credit Tracker
  • All-Access Pass Course Concierge

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today
With This Course

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.

Product ID: 409589
Published 2021
Purchase Options

Available in Multiple Formats

Purchase this course and learn on your schedule!