Watch the recorded webinar on the implications of the CARES Act on depreciation and how to use its provisions to free up capital in commercial real estate.
Key Highlights Include:
- What can Cost Segregation do to free up capital?
- Qualified Improvement Property
- 15-year life
- QIP bonus depreciation
- Rev. Proc. 2020-25 procedural guidance
- Bonus depreciation rules in general
- Section 179 rules
- Section 163(j) for auto dealerships
- Real property trade or business election
- Tax EBITDA test
- Rev. Proc. 2020-22 procedural guidance