This program will address the depreciation changes of the 2017 Tax Cuts and Jobs Act, highlighting the new capitalization and depreciation rules. Inflation increases from 2019 will be discussed. Planning opportunities and potential pitfalls will also be addressed.
2017 tax legislation and developments related to capitalization and depreciation. Section 179, including 2019 inflation adjustment. Section 168(k) 100 percent bonus deduction. Depreciation of automobiles, including new luxury auto limits. ADS depreciation for electing farm and real estate business.
Basic knowledge of tax depreciation.
Practitioners and members in industry seeking to better understand the ever-changing depreciation rules.
Define the latest tax depreciation developments and special topics. Define and discuss planning tools and potential pitfalls.
Douglas Van Der Aa
Doug Van Der Aa is a Tax Manager for the Grand Rapids, Michigan firm of Hungerford, Aldrin, Nichols & Carter, PC, CPAs and Consultants, where he specializes in the preparation and review of individual, corporate, estate, trust and partnership tax returns for small and mid-sized businesses; acquisition, and reorganization and financing of corporations, limited partnerships and limited liability companies; complex commercial real estate transactions (Section 1031 tax-free exchanges, leasing, purchase/sale); tax research and planning. Over the past 10 years, Doug has taught several accounting and tax courses for Grand Valley State University, Hope College and Davenport University, as well as served as a speaker for the Michigan Association of CPAs. Doug received his B.S. in accounting from Dordt College and his Juris Doctor from the University of Illinois. He is a member of the MACPA, Michigan State Bar, AICPA and the Economic Club of Grand Rapids.
Non-Member Price $159.00
Member Price $129.00