Commercial Real Estate and Investment Property Under the New Tax Bill

• Overview

Make the most of your fixed assets and understand the crucial provisions and implications of the TCJA.In today's opportunity-rich real estate market, investors want to ensure that they are making the most of their fixed assets. The Tax Cuts and Jobs Act (TCJA) has revitalized interest in depreciation strategies new and old, while expanding tax savings opportunities like never before. This material will review the crucial CRE-related provisions of the TCJA and will address their implications. Topics will include bonus depreciation, qualified improvement property, interest deduction limitation, Section 179 expensing, and more. Useful graphic tools related to each concept will be provided. Finally, the tangible property regulations will be reviewed, with a focus on their use in tandem with the TCJA.

Authors

Agenda

Overview - the Tax Cuts and Jobs Act (TCJA)

Bonus Depreciation Under the New Tax Law

• Critical Dates and Impact

• Accelerator Tools

Qualified Improvement Property Under the New Tax Law

• Controversy and Implications

• Decoding Qualified Improvements Chart

Interest Deduction Limitation and ADS/MACRS Decision Tree

Section 179 Expensing and Expensing Hierarchy

Like-Kind Exchanges and Qualified Opportunity Zones With Timeline

Tangible Property Regulations - Use in Tandem With the New Tax Law

• Expensing

• Dispositions