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Using Cost Segregation To Leverage The Tangible Property Regulations & TCJA

4.6 (112)

Bruce Johnson, MBA, CEM, CRE


Wednesday, September 18, 2019 | 01:00 PM EDT

  • CPA
  • EA

1.5 Credits


Subject Area


Upcoming Webinars

Course Description

The Tax Cuts and Jobs Act (TCJA) was signed into law on December 22, 2017. This marks the first comprehensive tax law reform since 1986 and the legislation has created a wealth of new opportunities for the thoughtful owner of commercial real estate. A thorough cost segregation study is the vehicle by which TCJA benefits may be obtained. The Tangible Property Regulations (TPRs) are still in play in this post tax-reform era, and in fact augment the utility of the TCJA. This Free CPE webinar will demonstrate how a thorough cost segregation study is the key to fully leveraging all possible benefits. The presenter will use real-life examples to illustrate concepts including Expense vs. Capitalization, Bonus depreciation rates, Qualified Improvement Property, Opportunity Zones, and more.

Learning Objectives

  • Understand how cost segregation is the vehicle by which tax savings opportunities are obtained.
  • Use a TPR flowchart to assist in the expense vs. capitalization decision-making process.
  • Explain the significance of the date 9/27/17 in determining Bonus rates for new construction projects and acquisitions.
  • Understand the implications of the Interest Deduction Limitation.
  • Become famililar with Section 179 and Opportunity Zones under the TCJA.

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Business Owner
  • CFO/Controller
  • CPA (Industry)
  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Enrolled Agent
  • Entrepreneurial CPA
  • Tax Firm
  • Tax Practitioners
  • Tax Pros
  • Young CPA


    [no_of_record] => 112
    [average] => 4.6250