CPE / Seminars
RPTI staff members conduct professional education and learning seminars online and in-person across the nation. These professional meetings focus on the audience and provide content specific to interests and needs. This includes groups of owners, CPA’s, real estate managers and brokers, and financial advisors.
A comprehensive presentation may include one or all of the following topics as desired by the organizer:
- Cost Segregation – A practical application
- Annual Repairs and Maintenance – Opportunities and compliance
- Cashing Out – Managing the gains
- 1031 Exchange and Cost Segregation – The one-two punch
- 179D Energy Incentives – A practical application
1031 Exchange: It’s not just about Capital Gains…
Its widely known that the ownership of real property may be transferred by “exchange” under the rules of IRS Section 1031, which allows for the deferral of gains and their potential tax consequences.
It’s a much lesser-known fact that in addition to a deferral of taxes from gains, the purchaser may choose between two depreciation methods as part of the 1031 exchange, and RPTI has the needed expertise to help determine which is the right choice for a specific circumstance. The depreciation election in a 1031 exchange may include one of the following:
- Carry Over: The basis of the relinquished property (sold property) carries forward, leaving intact the original acquisition date, cost, and amount depreciated. Any additional or “buy-up” basis in the replacement property (newly purchased property) is placed into service as of the exchange date, and begins depreciation as applicable to the property type.
- Elect Out: An election to not apply 1031 carry over depreciation rules, and then begin depreciation for both the carry over basis (sold property) and buy-up basis amounts (replacement property) as of the date of the exchange.
Contact Us to Learn More About Our Tax Incentive Services
Discover how our experts can help you maximize your real estate investments.
