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 describe the real estate cycle.
- You will be able to identify capitalization of real estate.
- You will be able to review cost segregation.
- You will be able to discuss changes to cost segregation brought about by the tax cuts and jobs act.
This Live Webinar Covers These Hot Issues:
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
Credit Information (Sponsored by Lorman Education Services):
- CLE
- CPE
- AIPB
- NASBA
- EnrolledAgents
For Detailed Credit Information page
click here
Only registered attendee will receive continuing education credit.
Faculty
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 rbenjamin@cbh.com or at 919-825-4268
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 ablake@cbh.com or 919-782-1040
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 multi-state taxation of closely-held and private equity/venture capital-owned companies
- More than 18 years of experience
- B.B.A. degree, University of Georgia; MAcc, University of Florida
- Can be contacted at 919-782-1040 or dpolin@cbh.com
(Not available outside the US)