Crucial Real Est. Insights: Acquisition Strategies Webcast [CRE1]

Nov 14, 2022
Time: 12:45pm-2:30pm

Subject:

Taxation

Credit Hours:

2.00

Price:

Member: $100.00
Non-member: $150.00

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Discussion Leader: George Koutelieris, CPA

Website registration for this course closes on November 13, 2022. To register after this date please contact the society at akcpa@ak.net or 907-562-4334.

Full Description

Crucial Real Estate Insights: Acquisition Strategies Webcast (CRE1)

November 14th, 2022 / 12:45 pm 2:30 pm

Webcast / Zoom

Join George Koutelieris, CPA, as he walks through strategies for purchasing real estate, including written allocation provisions Well also discuss how to break out the purchase price apportioned to improvements into its components: Building, land improvements and personal property. Well take a deep dive into claiming bonus depreciation, section 179 and de minimis deductions on real estate. Well cover financing considerations, including whether to elect out of section 163(j); both the costs and the benefits.

Major Topics:
- Apportionment of purchase price
- Bonus depreciation, section 179 and de minimis expensing for real estate.
- Purchasing interests in a qualified opportunity fund
- Financing considerations, including whether clients should make the real property election out of section 163(j)

Learning Objectives:
- Recognize the mechanics of apportioning purchase price as part of a purchase and sales agreement
- Identify property that qualifies for bonus depreciation, section 179 and de minimis expensing.
-Making the election out of section 163(j) for real property businesses.

Designed For: CPAs and accounting professionals

CPE Credits: 2, Taxation

Level of Knowledge: Basic

Prerequisite: None

Acronym: CRE1

Discussion Leader: George Koutelieris, CPA