Cutting Edge Tax Strategies for Real Estate: Part 1 (Half-Day Webinar)
Date: Tuesday, December 1, 2026
Instructor: Greg White
| Begin Time: |
8:00am Pacific Time
9:00am Mountain Time
10:00am Central Time
11:00am Eastern Time |
| CPE Credit: |
4 hours for CPAs
4 hours Federal Tax Related for EAs and OTRPs
4 hours Federal Tax Law for CTEC |
|
NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
In this four-hour CPE course, you'll get a deep dive into all the important topics crucial to advising clients about the latest developments in taxation of real estate investments and development. Experienced practitioner and instructor Greg White, CPA will discuss like-kind exchanges, bonus depreciation and §179 as revised by the OBBB Act of 2025, the 20% qualifying business income deduction (QBID) and its application to real estate, maximizing tax benefits when buying real estate, and getting the benefits of a cost segregation study without the expense.
Don't miss this chance to get an in-depth look at the changes in real estate taxation so you can advise real estate investors and developers with confidence.
Who Should Attend
All CPAs, EAs, and other tax professionals as well as tax staff who work with real estate transactions and related tax issues.
Topics Covered
- Writing off removal costs when real estate is improved
- Maximizing the new 20% qualified business income deduction for real estate rental property
- Allocating purchase price in the most advantageous manner and reducing the likelihood of disagreement with the IRS
- The new bonus depreciation rules for real property (updated for the 2025 OBBB Act)
- Taking partial disposition losses when real estate is improved
- Reducing the effects of the net investment income tax on real estate
- Getting maximum benefit from personal property and land improvements
Learning Objectives
- Identify the best depreciation method for real estate improvements, including Tax Cuts and Jobs Act and CARES Act changes
- Apply the new bonus depreciation rules for “qualified production property”
- Allocate purchase price to land improvements and personal property to get bonus depreciation
- Recognize the best way to maximize the §199A deduction in the real estate rental area
- Identify and apply the rules for de minimis expensing
- Apply the important (but often overlooked) “partial disposition” and “removal cost” deductions
- Identify the express limit with respect to the §179 “QRP” rule and partial dispositions
- Identify how many hurdles must be cleared in order for a repair to be deducted
- Learn how to increase the amount of deductible interest expense
Level
Intermediate
Instructional Method
Group: Internet-based
NASBA Field of Study
Taxes (4 hours)
Program Prerequisites
Basic understanding of federal income taxation of real estate transactions.
Advance Preparation
None
