ASCSP Tech Webinars are held 7 months of the year and exclusive to members. Recordings of calls can be accessed in the members only Dropbox. If you have not joined the Dropbox, please send an email to info@ascsp.org and we’ll send you the link.
NOTE: most months have unlisted topics brought up in the discussion. Calls are ASCSP members only and always the last Wednesday of the month at 4PM ET. Please contact the admin office if you need the log on info. To register for webinars please click here (register) – do note that ONLY active ASCSP members can register, all others will be deleted.
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
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
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 |