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VERSION:2.0
CALSCALE:GREGORIAN
METHOD:PUBLISH
PRODID://NDCP//502326
BEGIN:VEVENT
DTSTAMP:20260506T042138
VTIMEZONE:America/Chicago
DTSTART:20261216T190000Z
DTEND:20261216T210000Z
UID:502326
SUMMARY:Surgent's Depreciation Rules for Bonus and Section 179 Expensing (DRBE)
LOCATION:Webinar
DESCRIPTION:Surgent's Depreciation Rules for Bonus and Section 179 Expensing (DRBE)\n\n12/16/26 01:00 PM CST\n - 12/16/26 03:00 PM CST\Description:\nThanks to the One Big Beautiful Bill Act (OBBBA) passed in 2025, 100% bonus depreciation is now permanently available for new and used assets. OBBBA has restored 100% bonus depreciation and increased the depreciation that can be taken under Section 179. OBBBA also provided a new, important depreciation topic — qualified production property. These topics, covered extensively in the program, are vital for tax practitioners advising business taxpayers. Objectives:
 Understand the new depreciation rules associated with OBBBA
 Presenters:Mike Tucker, Ph.D., LL.M., J.D., CPASean LichtermanField of Study:Taxes (2)Major Topics:
 OBBBA permanently restores 100% bonus depreciation
 Notice 2026-11 confirms existing bonus framework and availability of component elections
 Qualified improvement property (QIP) is boosted by OBBBA
 Qualified production property (QPP): established by OBBBA, clarified by Notice 2026-16
 
 Definitions
 Timing
 Inclusions/exclusions
 Third-party lease scenarios
 Election mechanics
 Recapture
 
 
 New enlarged Section 179 ceiling limitations
 OBBBA energy incentives sunset guide
 179D deduction still in play
 Tangible property regulations and their role in a strategic hierarchy of depreciation
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's Depreciation Rules for Bonus and Section 179 Expensing (DRBE)<br /><br />12/16/26 01:00 PM CST - 12/16/26 03:00 PM CST<br />Description:<br />Thanks to the One Big Beautiful Bill Act (OBBBA) passed in 2025, 100% bonus depreciation is now permanently available for new and used assets. OBBBA has restored 100% bonus depreciation and increased the depreciation that can be taken under Section 179. OBBBA also provided a new, important depreciation topic — qualified production property. These topics, covered extensively in the program, are vital for tax practitioners advising business taxpayers. <br><br><b>Objectives:</b><br><ul>
    <li>Understand the new depreciation rules associated with OBBBA</li>
</ul><br><b>Presenters:</b><br>Mike Tucker, Ph.D., LL.M., J.D., CPA<br>Sean Lichterman<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>OBBBA permanently restores 100% bonus depreciation </li>
    <li>Notice 2026-11 confirms existing bonus framework and availability of component elections</li>
    <li>Qualified improvement property (QIP) is boosted by OBBBA</li>
    <li>Qualified production property (QPP): established by OBBBA, clarified by Notice 2026-16
    <ul>
        <li>Definitions</li>
        <li>Timing</li>
        <li>Inclusions/exclusions</li>
        <li>Third-party lease scenarios</li>
        <li>Election mechanics </li>
        <li>Recapture</li>
    </ul>
    </li>
    <li>New enlarged Section 179 ceiling limitations</li>
    <li>OBBBA energy incentives sunset guide</li>
    <li>179D deduction still in play </li>
    <li>Tangible property regulations and their role in a strategic hierarchy of depreciation </li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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ACTION:DISPLAY
DESCRIPTION:Reminder
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