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Commercial Real Estate Depreciation Strategies for 2021


Cost Free
Presentation Length 1.0 hour

Recorded DateMay 6, 2021
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaTaxes
Course LevelBasic
Course Description

The Coronavirus Aid, Relief, and Economic Security (CARES) Act corrected the recovery period of qualified improvement property (QIP) to 15 years. This change has tremendous implications and will play a prominent role in a modern comprehensive tax strategy. In this webinar, we will examine the historical treatment of qualified property categories and focus on the current status of QIP under the CARES Act. We will also explore other strategies that may be part of a comprehensive tax strategy and discuss a strategic hierarchy for employing these strategies most successfully. Relevant revenue procedures and several real-life case studies will be reviewed.

Learning Objectives:

  • Recall the history of qualified property categories.  

  • Determine the implications of the CARES Act’s correction of the QIP recovery period

  • Identify how to incorporate retroactive CARES Act changes into past returns 

  • Determine the value of QIP as an indicator of Section 179-eligible property

  • Recognize how strategies like Section 179 expensing, bonus depreciation, the tangible property regulations (TPRs), and energy incentives all contribute to a comprehensive tax strategy

  • Identify bonus and Section 179

  • Outline various tax strategies in a strategic manner to maximize savings

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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.