The Tax Cuts and Jobs Act (TCJA) 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. This session will demonstrate how a strategic interplay of strategies old and new may be utilized to maximize tax savings on commercial real estate in the era of tax reform.
Cost Segregation – Vehicle for Savings
Bonus and Qualified Property Categories
Expensing and Dispositions (Tangible Property Regulations)
Combining Strategies Old and New to Maximize Savings
The discussion will provide an overview of the new strategies outlined in the TCJA.
The discussion will go over multiple examples of their application and benefits.