Program 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 will impact every American taxpayer and industry. The TCJA brings new opportunities, as well as some challenges, to the commercial real estate community. This webinar will focus on the provisions that all attorneys and CPAs working with commercial real estate owners and investors should be aware of.
Learning Objectives
* Understand how the TCJA may broaden the scope of a cost segregation study for owners of real estate through changes in:
o Bonus Depreciation
o Qualified Improvement Property (QIP)
o Section 179 Expensing
* Explain the significance of the date 9/27/17 in determining bonus rates for new construction projects and acquisitions
* Use a decision tree to determine whether property may be depreciated using MACRS class lives or must be depreciated under the Alternative Depreciation System (ADS)
* Understand the implications of the Interest Deduction Limitation
Date & Time
Webinar: Tuesday, September 24, 2019
2:00 p.m. - 3:00 p.m. ET (11:00 a.m PT)
Education
NASBA-approved for 1.0 CPE credit in Tax; 1.0 (M)CLE credit*
Cost
Education Credit*: AAA-CPA Members $15.00; Non-Members $30.00
Non-Education Credit (Listen-Only): AAA-CPA Members: FREE; Non-Members $25.00
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