CPE Course Catalog
Source Advisors can provide your firm with a deep dive into
various tax credits in a 1 hour CPE Session.
INTRO TO COST SEGREGATION
This course introduces practitioners to cost segregation studies. Practitioners will learn how to measure the benefit of a cost segregation study, when it applies, and the general principles upon which the study is based.
CURRENT STATE OF DEPRECIATION FOR COMMERCIAL REAL ESTATE
This course provides an update on developments in tax depreciation. It covers the CARES Act, the final bonus depreciation regulations, and related topics such as § 179, the Tangible Property Regulations, and the final § 1031 regulations. Unlike other Source Advisors presentations, this one is designed to allow for customization for the topics covered and the length of the presentation.
NUTS & BOLTS OF 1031 EXCHANGES
This course is an update on the TCJA changes to the § 1031 Like-Kind Exchange (LKE) rules, including a discussion of the recently released proposed regulations. The course uses a case study of a typical exchange to develop these topics.
TANGIBLE PROPERTY REGULATIONS
This course provides an update on developments in the Tangible Property Regulations area.
R&D TAX CREDITS
INTRO TO R&D
This course introduces practitioners to The Research & Development Tax Credit. Practitioners will learn the history and evolution of the R & D Tax Credit, how to identify qualified research activities, expenses and the general principles upon which the study is based.
AMORTIZATION OF SECTION 174
This course introduces practitioners to the amortization of research & experimental costs for federal income tax purposes. The relationship of expense amortization to the research tax credit and other cost capitalization/tracking rules will be developed. Other TCJA changes to research-related provisions of the Code will be discussed.
45L & 179D
ENERGY EFFICIENT INCENTIVES – 179D & 45L
This course provides an update on energy efficiency studies for both commercial and residential properties.
Inventory Tax Planning (LIFO)
This course provides a refresher on LIFO accounting and an update on the current developments in LIFO.