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Update: Using Cost Segregation to Leverage the TCJA and the TPRs

UPDATE: USING COST SEGREGATION TO LEVERAGE THE TCJA AND THE TPRs

Cost Free
Presentation Length 1.0 hour

Recorded DateSeptember 26, 2019
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Series: Tax Reform, Taxes
Course 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 the legislation has created a wealth of new opportunities for the thoughtful owner of commercial real estate. A thorough cost segregation study is the vehicle by which TCJA benefits may be obtained.  The Tangible Property Regulations (TPRs) are still in play in this post tax-reform era, and in fact augment the utility of the TCJA.  Again, a thorough cost segregation study is the key to fully leveraging all possible benefits.    

Learning Objectives:


  • Understand how cost segregation is the vehicle by which tax savings opportunities are obtained. 

  • Use a TPR flowchart to assist in the expense vs. capitalization decision-making process. 

  • Identify possible opportunities for leveraging the TPRs. 

  • Explain the significance of the date 9/27/17 in determining bonus rates for new construction projects and acquisitions. 

  • Understand the implications of the Interest Deduction Limitation.

  • Review the current status of Qualified Improvement Property under the TCJA. 

  • Become familiar with Section 179 and Opportunity Zones under the TCJA. 

PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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As a founding partner at Capstan Tax Strategies, Bruce Johnson works closely with commercial real estate owners, investors, and accounting firms to provide practical, creative, and client-specific solutions. Bruce is well-versed in engineering-based tax strategies, guiding clients through the long-established benefits of cost segregation while introducing the new opportunities now possible under the TCJA and the CARES Act. Bruce has a particular interest in energy-efficient building incentives and sustainability. He has earned the Association of Energy Engineers’ CEM credential, which testifies to both his proficiency and integrity. As an engineer with significant experience in cost segregation, energy consulting, and capital improvement projects, Bruce understands the importance of leveraging fixed assets to enhance cash flow and meet business needs.

About Our Presenter

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Capstan Tax Strategies is a professional services firm that helps CPAs and commercial real estate owners navigate Tangible Property and Fixed Asset Regulations and maximize the tax benefits of real estate holdings.