Cost Segregation Tax Strategies (Completed)

A Cost Segregation Study dissects the construction cost or purchase price of real property that would normally depreciate over a long period and reallocates costs into shorter tax lives of 5, 7 or 15 years. This two-hour course will provide tax reform updates, developments in the area of cost segregation, and tax planning ideas that can save money for your clients.

Who Should Attend
Tax, accounting, and other professionals in the real estate market.

Topics Covered

• Tax Reform Updates
• Cost Segregation Developments
• Tax Planning Ideas

Learning Objectives

• Identify Tax Reform Updates
• Recognize opportunities to save tax
• Identify land/building allocation options
• Recognize how to preserve depreciation on demolished buildings
• Describe recapture tax
• Identify Cost Segregation Estate Planning Strategy
• Recognize Placed in Service Date Requirements

Level
Overview

Instructional Method
Group: Internet-based

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None