The rules around bonus depreciation and cost segregation have shifted again, this time under the newly enacted One Big Beautiful Bill (OBBB) and the implications are big for tax planning and depreciation strategy. This webinar is designed to bring clarity to the evolving treatment of Qualified Improvement Property (QIP), review the current rules for bonus depreciation, and outline how cost segregation studies can be used to maximize deductions and even correct missed opportunities from prior years. We'll cover what's changed under OBBB, how it builds on (or overrides) previous provisions from the CARES Act and TCJA, and what it means for property owners, developers, and tax professionals going forward. This is a must-attend session if you're looking to generate accelerated losses, offset income, and reduce tax liability'fast.
Learning Objectives
• Determine how to apply cost segregation and bonus depreciation strategies under the new OBBB rules.
• Recognize key changes to Qualified Improvement Property (QIP) from recent tax legislation.
• Identify property types eligible for bonus depreciation and opportunities for retroactive corrections.
Major Topics
• Key updates from the One Big Beautiful Bill (OBBB) that affect bonus depreciation and QIP
• A refresher on bonus depreciation criteria and applicable property types
• Understanding Qualified Improvement Property (QIP) and its evolving definitions
• How to retroactively correct and accelerate missed depreciation using cost segregation
• Strategic planning opportunities to create or increase current-year deductions and NOLs
.png){kind=logo}
