ASCSP Member webinars are held 7 months of the year and exclusive to members.
Recordings of the member webinars can be accessed below.
June 26, 2021-The American Families Plan & Its Impact On The Real Estate Industry (click for audio)
Presenter: Christian Wood JD- Principal at RSM, Washington DC. On April 28th, President Biden revealed The American Families Plan. In order to generate revenue to help cover the costs of the programs of the plan, President Biden is proposing tax reform aimed at impacting high-income taxpayers. Although just an initial proposal, many of these items will have a significant impact on the real estate industry. For this reason, taxpayers should begin to consider and even put in place a plan to mitigate what these changes could mean to them and their business. During the webinar, Christian will provide an overview of these proposed changes that could affect the real estate industry, including but not limited to increasing the top individual income tax rate, increasing the tax rate for capital gains, ending the step-up of basis for death for gains in excess of $1M, elimination of capital gain treatment for carried interest, and limitations on 1031 Like-Kind Exchanges. Christian will discuss how these proposed changes could impact the Cost Segregation industry as well.
Slides: The American Families Plan & Its Impact On The Real Estate Industry
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January 20, 2021- Potential Federal Tax Changes Affecting Real Estate
Presenter: Rubin Brown Partner Tony Nitti is a renowned tax expert and luminary. [BIO: https://www.rubinbrown.com/Services/tax/tony-nitti-content.aspx], the ASCSP invites you to an informative webinar to discuss the potential impacts of the current political environment on tax policies and the real estate industry. Tony is a well-known contributor of tax content to Forbes, NBC Nightly News and the Wall Street Journal. Mr. Nitti will discuss the following topics:
· What does a Biden presidency mean for the real estate industry?
· How do the majorities in the House of Representatives and Senate play a role?
· What are the potential impacts to the Cost Segregation industry?
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Dec. 16, 2020- 1031 Exchange – Final Regulations Issued
ASCSP Final Section 1031 -12-16-20
Nov. 17, 2020- Cost Segregation – What you Need to Know for 2020
2020-11-16 ASCSP 2020 Cost Seg Presentation slide deck
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Oct. 27, 2020- ASCSP Update & Political Overview/Capitol Hill Update
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Oct.22 & 23, 2020 – The 2020 Cost Segregation Learning Summit Sessions – Tampa
[note: not all sessions were recorded]
Session -1- QIP- Cares Act, presented by Alex Bagne CCSP & Curt Gautreau CCSP
Slides- session 1- 2020-10-22 ASCSP 2020 Cost Seg Presentation
Session – 2- Site Visit Conundrums, presented by Christie Ellis & Warren Kitchens CCSP
Slides- session 2- The Site Visit Conundrum 2020- draft A
Session – 3* – Opportunity Zones, presented by John Hoffman CCSP
Slides – session 3- 2020-ASCSP- Opp Zones
Please note there was a technology glitch we had to work out- please forward to minute 23.
Session – 4 – 1031 Exchange – presented by Gian Pazzia CCSP & Lou Weller JD
Slides -session 4- ASCSP – CSLS- session 4- 1031 2020 V3
Session – 5 – Utilizing Producer Price Indices and Appraisal Methodologies in Cost Segregation Studies, presented by Matthew Dianich
Slides- session 5- Utilizing PPI Industries and Appraisal Methodologies in Cost Segregation Studies – 2020 CSLS
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May 27, 2020- CARES Act Update – QIP and Accounting Method Changes
2020-05-27 ASCSP CARES Act [slides]
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Leadership skills series with Cory Ross of the PROGRAM
Session 1- April 28, 2020 – Leading through Adversity – [recording- please skip the first few minutes]
Leading Through Adversity- ASCSP 4-28-2020
Session 2 – May 5 – Accountability- [recording- please skip the first few minutes]
Accountability
Session 3 – May 12 – Power of a Positive Attitude – Do “One More”
Power of a Positive Attitude – ASCSP
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February 26, 2020 – Electrical Systems
2020-02-23 ASCSP Electrical Webinar [powerpoint]
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January 22, 2020 – Advanced Tax Topics [recording- please skip the first 10 minutes]
ASCSP webinar – Advanced Tax Topics 1-22-20 [powerpoint]
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December 3rd, 2019- Soft skills webinar – Productivity (The 50-Hour Workweek in 20 Hours).
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November 20, 2019–Highlights of the Final Bonus Depreciation RegulationsPower
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May 29, 2019 – 179D
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April 24, 2019– 179 Update
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March 27, 2019- Bonus Rules – 2
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January 30, 2019 – Advanced Experienced Professionals -Bonus Rules 1
January 29, 2019 – Nexgen webinar -Depreciation and Capitalization Post Tax Reform
11-28-18 – Advanced Experienced Professionals – Method Changes
11-27-18– Nexgen webinar -Depreciation and Capitalization Post Tax Reform (skip to 15 second mark)
2017 – January
Joshua A. Harris, Ph. D – Keynote presenter from the 2016 Conference on Real estate tax issues.
2017 – February
ATG for TPRs
What constitutes “an acceptable method” for disposition calculations
PPI – Pros and Cons
QIP treatment for 15-year restaurant improvements
2017 – March
3.29.2017 ASCSP_Brosseau tax policy update
2017 – April
Tax season recap – how was it compared to previous years?
Tax question – DeMiniumis Safe Harbor, anti-abuse rules in multifamily properties
Upcoming Exam Prep Webinars
Testing location updates
2017 – May
Summary and Review of the Unit of Property Rules
Presented by Alex Bagne CCSP. Alex is President of ICS Tax in Cleveland and he has been a presenter at the ASCSP Conference many times.
2017 – June
2017 – July
2017 – August
2017 – September
2017 – October (Conference – Weston – Las Vegas)
2017 – November
2017 – December – no call.
| PREVIOUS YEARS | |
| MONTH | TOPIC OF DISCUSSION |
| March 2016 | 1) Busy season recap and new issues in 2015/2016 |
| 2) ASCSP Code of Ethics | |
| Feb.2016 | 1) Section 110 Lease Allowances |
| 2) Qualified Improvements Property | |
| 3) Buildings and campuses with multiple classes of activity | |
| Jan. 2016 | 1) Restaurant refresh safe-harbor |
| 2) Cost basis of assets placed in service for only a short period, with the intent to replace. | |
| 3) de minimis safe harbor for taxpayers without AFS | |
| 4) Advice Memorandum 20154601F – structural component disposition (IN DROPBOX) | |
| 5) Demo and removal of highway sign – John Hoffman | |
| Dec. 2015 | no call due to holidays |
| Nov. 2015 | no call due to holidays |
| Oct. 2015 | no call due to conference |
| Sept. 2015 | 1) Current IRS audit challenging premium allocation. |
| 2) Rooftop parking lots | |
| 3) Ground-level pavers with underground garage below | |
| 4) Retail industry field directive review | |
| Aug. 2015 | 1) Tenant improvements – new owner’s basis |
| 2) All roof shingles | |
| 3) Basis of assets retired shortly after disposition | |
| 4) ATG Field Directive – Retail | |
| Jul. 2015 | no call due to summer break |
| Jun. 2015 | 1) CRANE Coalition |
| 2) Stine case | |
| May.2015 | 1) Amerisouth and Apartment Cabinets |
| 2) Tenant Improvements | |
| Apr. 2015 | 1) Busy-season feedback |
| Fees | |
| Cost segregation market | |
| Mar.2015 | 1) Board update – elections coming soon |
| 2) Eastwood Mall case regarding land prep costs | |
| 3) Tenant Improvements capitalization vs. expensing rules | |
| 4) Fireplaces | |
| 5) Section 179 expensing rules | |
| Feb.2015 | 1) Rev. Proc. 2015-20, 3115 relief for small taxpayers |
| 2) President’s update | |
| 3) Late partial disposition 3115 with final return | |
| 4) Stine case – placed in service date for buildings | |
| 5) Are building component replacements within one year always betterments? | |
| 6) Treatment of gifts of property to non-profits | |
| Jan. 2015 | 1) Capitalization ordering rules |
| 2) Existing condition rules | |
| 3) Partial Disposition rules – book vs. tax | |
| 4) AMT considerations | |
| Dec. 2014 | no call due to holidays |
| Nov. 2014 | no call due to holidays |
| Oct. 2014 | no call due to conference |
| Sept. 2014 | 1) Survey results |
| 2) Tax extenders | |
| 3) Rev. Proc. 2014-54 | |
| 4) Highlights of Amerisouth case |