Skip to main content
On Demand

PATH ACT 2015 - Emphasis on Depreciation & Cost Segregation


Total Credits: 2 including 2 Taxes - Technical

Average Rating:
   8
Categories:
ACPEN Industry Institute |  Partner Produced |  Tax
Speaker:
Steve Ruf
Course Levels:
Intermediate
Duration:
2 Hours
Product Type:
On Demand
License:
Access for 1 year(s) after purchase.


Description

The recently enacted "Protecting Americans from Tax Hikes (PATH) Act of 2015 made a number of significant taxpayer-friendly changes in the tax law.  This session dives deep into the new depreciation and cost segregation rules and how to use these tax saving opportunities for your clients.

Basic Course Information

Learning Objectives

*Review extension and modification of bonus depreciation.

*Understand extension of 15 year recovery for leaseholds, restaurants, and retail and new qualified leasehold property.

*Review key points related to buildings for tangible property and regulations and dispositions.

*Define cost segregation and its usefulness.

*Understand the history and evolvement of cost segregation.

*How to identify opportunities to use these items.


Major Subjects

*Bonus depreciation.

*Qualified improvements.

*Tangible property regulations.

*Dispositions.

*Cost segregation.


Course Materials

Speaker

Steve Ruf Related Seminars and Products


Steve Ruf, Chief Operating Officer, Cost Segregation Authority

Steve Ruf holds a Bachelor of Science Degree from Brigham Young University and a Masters Degree in Business Administration from the University of Utah. Steve is an expert in cost segregation studies and construction; he has prepared numerous cost segregation studies, construction claims and change orders and has assisted in bidding multiple construction projects. He has been a construction manager and project manager on multiple projects. His expertise includes cost segregation studies, construction costing, construction change orders, requests for equitable adjustments, claims, damage assessments, cost analysis report preparation, construction management and project management


Additional Info

Basic Course Information

Prerequisites

None


Advanced Preparation

None


Designed For

All CPAs


Original Recording Date

04/12/2016


Yellow Book

No


Course Developer

WSCPA


Date Added to Catalog

03/31/2016


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.  anne.taylor@acpen.com(972-377-8199).


Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org


Instructional Delivery Method

Group Internet Based


Reviews

5
4
3
2
1

Overall:      4.5

Total Reviews: 8