Virtual
Interaction Between Cost Segregation and 1031 Exchanges 2023
Date: Jan. 31, 2024
Time: 9 – 10 a.m. PT
Member
$49.00
Nonmember
$59.00
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Overview
Cost segregation and Tax Deferred Exchanges of Real Estate under IRC 1031 are two of the most valuable tax planning concepts that a real estate owner can utilize today. This presentation will provide an overview of Cost Segregation and its benefits as well as an overview of the updates from the Final 1031 regulations from the 2017 Tax Cut and Jobs Act ("TCJA") as well as a discussion on the impacts to the depreciable basis of the replacement property from a 1031 exchange. The goal of the course is to discuss how a taxpayer can utilize both effectively and maximize their tax deferrals.
Companion Course: 179D Today and Tomorrow: The Future of Green Building Tax Incentives 2023
Product Code
1000002705-124473
Credit Type
CPE: 1CPE-Technical: 1Intended Audience
CPAs, Attorneys, Financial professionals and real estate professionals.
NASBA Field of Study
Taxes
Level of Difficulty
Basic
Prerequisites
None.
Advance Preparation
None.
Learning Objectives
Major Subjects
- Cost Segregation Basis - 1245 and 1250 property definitions.
- Final 1031 Regulations updates.
- Basic computation and bonus depreciation impacts.
- When an opportunity is optimal.
Faculty
