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PRODID://NDCP//499089
BEGIN:VEVENT
DTSTAMP:20260429T224420
VTIMEZONE:America/Chicago
DTSTART:20260702T130000Z
DTEND:20260702T163000Z
UID:499089
SUMMARY:Surgent's Essential Depreciation and Expensing Update (TDP4)
LOCATION:Webinar
DESCRIPTION:Surgent's Essential Depreciation and Expensing Update (TDP4)\n\n07/02/26 08:00 AM CST\n - 07/02/26 11:30 AM CST\Description:\nThis course offers a comprehensive analysis of the evolving rules surrounding depreciation, amortization, and property transactions, incorporating the latest inflation adjustments and technical corrections. It offers practical guidance through real-world examples and case studies to clarify complex rules and help professionals stay compliant and informed amid ongoing change.Objectives:
 Fully understand two of the most commonly prepared tax forms
 Understand assets from acquisition to disposition
 Complete and discuss cases highlighting some of the practical issues tax preparers face
 Presenters:Michael Frost, CPAField of Study:Taxes (4)Major Topics:
 New bonus depreciation and §179 changes under the One Big Beautiful Bill Act (OBBBA)
 Resolved technical glitches for qualified improvement property
 Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – maximizing deductions, definitions, limitations, and qualified property
 Sales of property and the depreciation recapture rules (§1245, §1250, unrecaptured §1250 gain for real estate, §291 for corporations)
 MACRS depreciation – finding the proper method, convention, and recovery period
 Listed property and the current limitations
 Amortization of startup, organization, and other expenditures
 AMT depreciation adjustments and how to avoid them
 Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Essential Depreciation and Expensing Update (TDP4)<br /><br />07/02/26 08:00 AM CST - 07/02/26 11:30 AM CST<br />Description:<br />This course offers a comprehensive analysis of the evolving rules surrounding depreciation, amortization, and property transactions, incorporating the latest inflation adjustments and technical corrections. It offers practical guidance through real-world examples and case studies to clarify complex rules and help professionals stay compliant and informed amid ongoing change.<br><br><b>Objectives:</b><br><ul>
    <li>Fully understand two of the most commonly prepared tax forms</li>
    <li>Understand assets from acquisition to disposition</li>
    <li>Complete and discuss cases highlighting some of the practical issues tax preparers face</li>
</ul><br><b>Presenters:</b><br>Michael Frost, CPA<br><br><b>Field of Study:</b><br>Taxes (4)<br><br><b>Major Topics:</b><br><ul>
    <li>New bonus depreciation and &sect;179 changes under the One Big Beautiful Bill Act (OBBBA)</li>
    <li>Resolved technical glitches for qualified improvement property</li>
    <li>Detailed coverage of &sect;179 expense elections and &sect;168(k) bonus or additional first-year depreciation &ndash; maximizing deductions, definitions, limitations, and qualified property</li>
    <li>Sales of property and the depreciation recapture rules (&sect;1245, &sect;1250, unrecaptured &sect;1250 gain for real estate, &sect;291 for corporations)</li>
    <li>MACRS depreciation &ndash; finding the proper method, convention, and recovery period</li>
    <li>Listed property and the current limitations</li>
    <li>Amortization of startup, organization, and other expenditures</li>
    <li>AMT depreciation adjustments and how to avoid them</li>
    <li>Examples, cases, and rulings of depreciation and amortization issues and how they impact clients, along with useful planning opportunities</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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DESCRIPTION:Reminder
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