Novogradac Qualified Improvement Property Changes for Historic Rehabs Webinar

Friday, May 29, 2020 - 10:00am to 12:00pm
May 29, 2020 - 10:00am to 12:00pm

This webinar airs from 1 to 3 p.m. ET (10 a.m. to Noon PT)

Instructors

Nicolo Pinoli, CPA
Partner
Novogradac

Roy Chou, CPA
Partner
Novogradac

Tom Boccia, CPA
Partner
Novogradac

Merrill Hoopengardner
President
NTCIC

Topics Covered

  • Qualified Improvement Property
    • Bonus depreciation
    • Straight-line (required)
    • 163(j)
    • Procedural aspects of amending vs 481(a)
  • 50(d)
    • Is 50(d) one year (for bonus)?
      • Examples from the T.Regs – 2016 50(d)
    • Is it 15 years or 20 years?
    • Pro-rata or all of 50(d)?
      • Why not pro-rata? “Shortest available life…”
  • Deals in 2018 and 2019 (What about old deals?)
    • 2018 deadline already passed
    • Amend old returns? What if you don't amend? One-year true-up?
    • Example/case study
      • Example as originally underwritten
      • Changes (old deal)
  • What do I do with deals that I'm closing today? What about new deals?
    • Transitional rules implication
    • Impact on closed deals and deals trying to close

Target Audience

Developers, investors, lenders, accountants, consultants, and anyone else who wants to learn more about qualified improvement property changes for historic rehabilitation properties

CPE Information
Terms and Conditions
Receiving Login Info and Handouts

Registration Rates*

Standard: $125
Nonprofit: $110
Multiple Registrations: $110/person ($95/person for nonprofits)

*The standard and nonprofit registration fee for live online webinars and for webinar recordings covers a SINGLE VIEWER ONLY. If multiple persons within an organization wish to view the webinar and/or its recording (regardless of whether they view it on a single computer or multiple computers), the organization must purchase a registration for each person.