This program covers cost recovery strategies including cost segregation studies, 100% bonus depreciation and Section 179 expensing. The session reviews recent federal tax developments affecting real estate owners and businesses under the One Big Beautiful Bill Act (OBBBA). Participants will also examine energy-related incentives under Sections 179D and 45L.
Practical examples will be used to highlight eligibility, documentation, and compliance considerations.
Learning Objectives:
- Explain the purpose and basic methodology of cost segregation studies and building eligibility requirements.
- Identify key real estate tax incentives affected by the OBBBA, including Sections 179, 179D, 45L, QPP and bonus depreciation.
Field of Study: Taxes
CPE being offered: 1
Registration is mandatory to participate. To ensure accurate CPE reporting, please provide your correct IMA member number as listed in your IMA membership profile. Your first and last name should also be as per your IMA profile. If any details are incorrect this could delay your CPE credits being reported to your transcript and error with your certificate of attendance.
Non-IMA members, put "N/A" in Member number field.
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