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Cost Segregation in the Era of Tax Reform

4.6 (67)

Bruce Johnson, MBA, CEM, CRE


Wednesday, July 17, 2019 | 02:00 PM EDT

1 Credit


Subject Area


Course Description

This course will present an overview of cost segregation and the depreciation of real estate assets. With a wealth of real life examples, the presenter will highlight the utility of cost segregation studies throughout the real estate life cycle. In light of the recent passage of the Tax Cuts and Jobs Act (TCJA), the course will also briefly discuss the concepts of Bonus Depreciation and Qualified Improvement Property. An emphasis will be placed on understanding how cost segregation provides the data required to fully leverage a variety of tax strategies. A brief review of the Tangible Property Regulations will conclude the talk. This discussion is designed for tax, accounting, and other professionals serving the real estate markets, looking for a better understanding of cost segregation.

Learning Objectives

  • Understand cost segregation and how it is used as a vehicle for tax savings
  • Become familiar with the types of qualifying assets in a cost segregation study
  • Review property types and client scenarios most likely to benefit from cost segregation
  • Be able to explain the concepts Bonus depreciation and Qualified Improvement Property under the Tax Cuts and Jobs Act
  • Use a TPR flow-chart to aid in making expense vs. capitalization decisions

Who Should Attend?

  • Auditors
  • CFO/Controller
  • Enrolled Agent
  • Finance Pros
  • Tax Attorney
  • Tax Firm
  • Tax Practitioners
  • Tax Pros


    [no_of_record] => 67
    [average] => 4.6119