Date/Time
10/6/2025
8:00 AM - 11:30 AM Central
8:00 AM - 11:30 AM Central
Course Registration
Credits
4 Credits
Event Type(s)
Webinars
Event Description
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.
Objectives:
Presenters:
Michael Frost, CPA
Field of Study:
Taxes (4)
Major Topics:
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, CPA
Field of Study:
Taxes (4)
Major Topics:
- Resolved technical glitches for qualified improvement property
- Detailed coverage of §179 expense elections and §168(k) bonus or additional first-year depreciation – how to maximize them, definitions, limitations, qualified property, etc.
- Sale 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 start-up, 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
Webinar
Outlook/vCalendar/Google
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| 10/6/2025 |    |
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