Tangible Property Regulations: Dispositions, Repairs, UOP & PPI Method 1 Credit 1 Credit
Learning mode
What qualifies as a repair, and what must be capitalized? Are you applying the right methods for partial asset dispositions? As Tangible Property Regulations (TPRs) continue to shape asset treatment and tax planning strategies, professionals must be equipped with the latest knowledge to stay compliant and optimize returns. Missteps in application can lead to lost deductions or audit exposure—making accurate interpretation and implementation more important than ever.
This in-depth CE course explores the evolving landscape of the Tangible Property Regulations (TPRs). The course offers a practical and strategic overview of key components of the TPRs, including the distinction between repairs and capital improvements, treatment of dispositions, and the application of the Partial Asset Disposition (PPI) method. Participants will gain clarity on identifying Units of Property (UOP), applying safe harbours, and implementing best practices for compliance and tax efficiency. The course also addresses how the TPRs intersect with cost segregation studies, bonus depreciation, and current IRS guidance.
Major Topics:
Whether you're reviewing real estate portfolios, applying safe harbour thresholds, or conducting asset studies, this CE course gives you the confidence and strategies needed to comply with the rules while maximizing tax benefits. Join us to strengthen your TPR knowledge and drive smarter asset decisions.
For more IRS CE Courses, Click here.
| License details | Credits | Status |
|---|---|---|
| Taxes for Certified Public Accountants (CPA-US) | 1 CPE | Approved |
| Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-02634-25-O) | 1 CE | Approved |
| Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-02634-25-O) | 1 CE | Approved |
| Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-02124) | 1 CE | Approved |
| Taxes for Delaware Licensed Public Accountant (DE-LPA) | 1 CPE | Eligible |
| Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-02634-25-O) | 1 CE | Approved |
| Federal tax-related matters for LTC (Approval No. GEHNZ-T-02634-25-O) | 1 CE | Approved |
| Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-02634-25-O) | 1 CE | Approved |
| Taxes for Iowa Licensed Public Accountant (IA-LPA) | 1 CPE | Eligible |
| Taxes for Maine Licensed Public Accountant (ME-LPA) | 1 CPE | Eligible |
| License details | Credits | Status |
|---|---|---|
| Taxes for Certified Public Accountants (CPA-US) | 1 CPE | Approved |
| Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-02634-25-O) | 1 CE | Approved |
| Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-02634-25-O) | 1 CE | Approved |
| Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-02124) | 1 CE | Approved |
| Taxes for Delaware Licensed Public Accountant (DE-LPA) | 1 CPE | Eligible |
| Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-02634-25-O) | 1 CE | Approved |
| Federal tax-related matters for LTC (Approval No. GEHNZ-T-02634-25-O) | 1 CE | Approved |
| Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-02634-25-O) | 1 CE | Approved |
| Taxes for Iowa Licensed Public Accountant (IA-LPA) | 1 CPE | Eligible |
| Taxes for Maine Licensed Public Accountant (ME-LPA) | 1 CPE | Eligible |
Credit
1
Course Level
Basic
Instructional Method
QAS Self Study
Group Internet Based
Pre-requisites
None
Advance Preparation
None
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC (Sponsor Id#: GEHNZ) has entered into an agreement with the Internal Revenue Service, to meet the requirements of 31 Code of Federal Regulations, section 10.6(g), covering aintenance of attendance records, retention of program outlines, qualifications of instructors, and length of class hours. This agreement does not constitute an endorsement by the IRS as to the quality of the program or its contribution to the professional competence of the enrolled individual. Credit earned by attendees with a PTIN will be reported directly to the IRS as required of all providers. To ensure your CPE hours are reported, update your profile in My Account to include your PTIN number. Please note: IRS CE is only mandatory for EAs and ERPAs. For all other tax return preparers, CE is voluntary.
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC, in accordance with the standards set forth in Circular 230 section 10.6, grants Continuing Education (CE) credits based on a 50-minute hour. MY-CPE LLC is approved by the California Tax Education Council (CTEC) (Provider Number – 6273) to offer continuing education courses that count towards the annual continuing education requirement for CTEC Registered Tax Preparers. Additional information regarding registration as a tax preparer can be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free at (877) 850-2832, or by visiting www.ctec.org.
MY-CPE LLC, 1600 Highway 6 south, suite 250, sugar land, TX, 77478
MY-CPE LLC 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 website: www.nasbaregistry.com.
Ashley is a Director at MS Consultants, where she oversees all operational activities and works closely with practice leaders to drive business development across the country. With a career spanning over two decades in the cost segregation industry, Ashley has cultivated strong relationships with CPA firms, real estate professionals, and accounting societies, establishing herself as a pivotal figure in the field. You can see her speaking regularly at national and regional conferences including the AICPA National Tax Conference, the AICPA Construction & Real Estate Conference, and State CPA Societies.
Since 2004, Ashley has participated in over 10,000 cost segregation studies, and her expertise extends to areas such as Cost Segregation Studies, Repair vs. Capitalization Analyses, Sec. 1031 Exchanges, Fixed Asset Reviews, and Energy Deductions and Credits. Her extensive knowledge and experience have earned her recognition as a Certified Cost Segregation Professional (CCSP) through the American Society of Cost Segregation Professionals (ASCSP). Ashley has served on the ASCSP Board of Directors for eight consecutive years, holding various positions including Secretary, Vice President, and Director. She continues to lead as the chair of the Conference Committee, demonstrating her unwavering commitment to advancing the cost segregation profession.
Benjamin Trotman is a Certified Public Accountant (CPA) and Manager at MS Consultants, LLC, based in Buffalo, New York. With a strong foundation in cost segregation and tax strategy, Benjamin brings over three years of experience in accounting, having progressed through roles from intern to senior accountant to his current managerial position. His expertise includes cost segregation analysis, financial reporting, and tax planning for a wide range of clients.
Benjamin holds both a Bachelor of Science in Accounting and Accounting Information Systems and a Master of Business Administration in Accounting from Canisius College. Known for his collaborative spirit and technical proficiency, he is committed to delivering value-driven financial solutions and supporting client success.
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To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.
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We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
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