This course provides a comprehensive exploration of cost segregation studies from both technical and compliance perspectives, emphasizing what truly distinguishes a high-quality, IRS-defensible report. Drawing from the IRS Cost Segregation Audit Techniques Guide (ATG) and the instructor’s experience as a former IRS engineer and Cost Segregation subject matter expert. Participants will gain practical understanding of how to evaluate, perform, and document cost segregation studies.

Topics include the fundamentals of cost segregation and depreciation methods, the differences between Section 1245 and 1250 property, and the importance of accurate cost allocations, engineering documentation, and supportable estimates. The course also covers the principal elements of a well-prepared report, common pitfalls that trigger IRS scrutiny, and practical remedies to strengthen study credibility and audit resilience.

By the end of this session, tax professionals, engineers, and financial advisors will be equipped to recognize the hallmarks of a quality cost segregation study and avoid costly mistakes in the process.

This course provides a technical overview of IRC §1031 like-kind exchanges, focusing on the application of current law and regulations following the Tax Cuts and Jobs Act. Presented by a former IRS subject matter expert, the course is designed for practitioners who advise on, prepare, or review transactions involving real property exchanges.

Participants will examine qualification requirements, definitions of real property, and the determination of like-kind versus non-like-kind property under Treasury Regulations. The course covers key concepts including relinquished and replacement property, boot, realized and recognized gain, and basis calculations.

Additional topics include the interaction of §1031 with cost segregation studies, depreciation treatment under §§1245 and 1250, replacement property basis allocation, depreciation of carryover and excess basis, and multi-property exchange rules. Practical compliance considerations relevant to tax return preparation and review are emphasized throughout.

This course provides a practical, compliance-focused examination of charitable contribution deductions under IRC §170, with special emphasis on conservation easements and other high-risk contribution types. The course is presented by a former IRS Subject Matter Expert and a former IRS Office of Chief Counsel attorney, both of whom worked directly on the IRS Conservation Easement Campaign.

Participants will review the legal requirements for deductible charitable contributions, including qualified organizations, charitable intent, quid pro quo rules, partial interest limitations, and valuation standards. The course addresses substantiation and documentation requirements, including contemporaneous written acknowledgments, Forms 8283 and 8282, qualified appraisals, and reasonable cause considerations.

Eric Green – Attorney and Founder, Tax Rep Network

Attorney Eric L. Green is a practicing tax attorney, author, speaker, and coach. He founded Tax Rep LLC which runs the popular tax representation practice-growth training and coaching program Tax Rep Network. Through his role as the primary instructor and coach at Tax Rep Network, he has helped thousands of accountants start and grow successful tax representation practices.

Eric is a partner and founder of law firm Green & Sklarz LLP, which is based in New Haven, Connecticut, where his focus is taxpayer representation before the IRS, Department of Justice Tax Division and state departments of revenue. Prior to becoming an attorney, Eric served as a senior tax consultant for national and international accounting firms, including KPMG and Deloitte & Touche.

Eric developed a national reputation by building a remarkable record of negotiating favorable settlements in thousands of civil cases against government agencies and has also been able to convince government agents and attorneys to forgo criminal charges and civilly resolve many cases.

LEARN MORE ABOUT ERIC

Vicki Boon – Former IRS Subject Matter Expert

LEARN MORE ABOUT VICKI

Program Number: 15UFN-T-00xxx-26-O
Title: Cost Segregation

Program Number: 15UFN-T-00xxx-26-O
Title: 1031 Like-Kind Exchanges

Program Number: 15UFN-T-00xxx-26-O
Title: Charitable Contributions