Calculating Depreciation Recapture Under IRC 1245 and 1250: Minimizing Tax Through Transaction Planning
Recording of a 110-minute CPE webinar with Q&A
This webinar will provide a deep and detailed explanation of depreciation recapture rules, focusing on the technical calculations and planning opportunities of the recapture provisions. The speakers will explore Internal Revenue Code Sections 1245 and 1250, which set out the rules for recapture based on various types of assets.
- Depreciation recapture provisions and rules
- Recapture against real estate
- Recapture against business equipment and other assets
- Planning opportunities
- Transaction timing opportunities
- Transaction structure
- Installment sales
- Like-kind (Section 1031) exchanges
- Component allocations
The panel will provide answers to these and other key questions:
- What are the applicable depreciation recapture rules for Sections 1245 and 1250?
- How to prepare calculations and estimates of recapture gains recharacterized as ordinary income?
- What planning opportunities exist to manage and reduce the tax arising from recapture?
- What are the differences in treatment between structuring a business disposition as a stock sale vs. an asset sale?
Michael Plaks, E.A.
IRS Help - Michael Plaks, EA
Mr. Plaks specializes in real estate taxation and frequently teaches seminars and classes on relevant subjects. He has... | Read More
Mr. Plaks specializes in real estate taxation and frequently teaches seminars and classes on relevant subjects. He has published numerous articles on various topics related to real estate investments and IRS issues specific to real estate.Close
Michael Masri, Esq.
Chadbourne & Parke
Mr. Masri's practice focuses on tax and project finance.He counsels clients on federal income tax matters,... | Read More
Mr. Masri's practice focuses on tax and project finance.He counsels clients on federal income tax matters, including domestic and cross-border mergers and acquisitions, restructurings, financings, private equity, and securities offerings. He also represents investors and developers in tax equity financings across the renewable energy sector. He regularly advises his clients on energy tax credits, government incentive programs, project development and finance, mergers and acquisitions, and all forms of leasing transactions.Close
Adam P. Mechanic
Chadbourne & Parke
Mr. Mechanic focuses his practice on tax matters.| Read More
Mr. Mechanic focuses his practice on tax matters.Close
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