NJSEA Lunch Seminar (Mays Landing)

Friday, January 20, 2017

Lunch and Registration             12:30 pm -  1:00 pm
Educational Seminar                   1:00 pm  -  3:00 pm


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Register Now!Registration Fee: $20 NJSEA & NAEA members/$25 after January 15;  $30 non-members and guests/$35 after January 15. Includes lunch sandwiches. Cost includes course materials.

Early Bird Pricing Until Sunday January 15

Refund Policy:  Credit for a future meeting if attendee notifies NJSEA prior to event.
No credit/refund if attendee does not notify NJSEA in advance.

Where

Mays Landing Library - Upstairs Meeting Room
40 Farragut Avenue
Mays Landing, NJ 08330

 
Driving Directions 

When

Friday January 20, 2017 from 12:30 PM to 3:00 PM EST
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TOPIC: Tangible Property Regulations (AKA Repair Regs) - Expense vs. Capitalization

Seminar Description: This seminar is a detailed exploration of the Tangible Property Regulations.   You will learn how to make full use of the Regs so you can provide the maximum benefit to your clients. Don't miss this practical approach to learning about the Tangible Property Regulations.

Learning Objectives:
Learn:
  •  How to apply the regulations through a review of examples
  •  How  to calculate a Partial Asset Disposition.
  •  Strategies for Tenant Improvement Allowances and Leases and  Commercial
     Property Acquisitions
  •  The significance of a UOP or Unit of Property.
  •  Rules for Materials & Supply
  •  The safe harbors:  Deminimis Safe Harbor, Safe Harbor for Small Taxpayers,
      Routine Mainentance Safe     Harbor
  •  The  BAR (Betterment, Adaptation, Restoration) Test & Materiality
  •  What Refresh means -  RevProc 15-56
  •  Section 110 Tenant Improvements, Leases, Allowances
  •  The Special Rules for Improvement Costs
  •  How to handle Partial Asset Disposition
  •  Capital to Expense Reversals (CM 184, 21)
  •  Cost Segregation
OUR FEATURED SPEAKER

Joe DeSantis, MBA

Joe DeSantis, MBA, is President/Owner of Carrara Business Services.  His focus is with Commercial Property owners and CPA’s providing Cost Segregation Studies, Tangible Property Reg Consulting, and Energy Solutions.  He has presented the Tangible Property Regs to several Commercial Property Associations and CPA firms.  He has sat on several panel discussions for Commercial Property Owners.  Carrara Business Services has sponsored numerous NJCPA events. 

Joe earned a BS in Chemical Engineering from University of Pittsburgh and an MBA with Finance/Marketing emphasis from Columbia University.  Joe has worked for Fortune 500 companies.  He started up his own manufacturing company which was later purchased by a Fortune 500 company.  He has consulted with startups which ultimately got listed on the NASDAQ.  He has provided Tax and Business Consulting Services for over 15 years.

CE Credits: 2 IRS CE or  2 CFP® CE or 2 CPA CPE


 

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Contact

Anthony Berlangieri, Secretary 

New Jersey Society of Enrolled Agents
(973) 580-0706
aberlangieri@yahoo.om