Continuing Education

Continuing Education Program
Course Offering

Our Continuing Education Program is designed for both CPAs and EAs seeking CE hours; as well as Financial and Real Estate professionals who are new to cost segregation and EPAct - and those seeking to refresh and update their working knowledge of growing tax planning strategies.

      Register for all six courses and receive
                 the Sixth Course FOR FREE
                                 12 CE Hours for just $495
                            REGISTER NOW

All Courses are conducted from 9am - 11am PST via Internet / Webinar

Basic Introduction of Cost Segregation -      REGISTER NOW
2 CE Hours (CPA/EA)
1st Friday of each Month
(February 5th, March 5th, or April 2nd, 2010)

Broad-based overview of the application of Cost Segregation.  A thorough discussion of the IRS required conditions; the most up to date tax applications and processes, including how a study is performed, how to measure accurate after tax benefits (savings) and identify clients who qualify, recent developments, , depreciation rules, the correct deliverable format, and more. Our discussion will conclude by covering the added value to your practice by offering cost segregation and how to ensure that you are partnering with the right cost segregation provider.

Case Law, History and Methodologies          REGISTER NOW
2 CE Hours (CPA/EA)
2nd Friday of each Month
(February 12, March 12, or April 9th, 2010)

Theoretical overview and understanding of some of the most important cost segregation fundamentals including: relevant legal history, engineering steps, and the IRS's treatment of the acceptable techniques. You will receive critical in-depth information on the IRS's Audit Techniques Guide (ATG) while addressing the different methodologies recognized by the IRS. Additionally, we will be reviewing several qualifying tests used to determine 1245 property. You will become familiar with the process utilized during the completion of a cost segregation study and review the appropriate deliverables, their formats and the feasibility study process.

Tax Planning Opportunities Using Cost Segregation
2 CE Hours (CPA/EA) REGISTER NOW
3rd Friday of each Month

(February 19th, March 19th, or April 16th, 2010)

There are tremendous tax advantages available to real estate owners; Cost segregation plays an important roll in choosing the appropriate strategy. This course gives you important insight into how a cost segregation study can work in specific tax situations: estate tax planning, passive losses, net operating losses, like-kind exchanges, lease provisions, tenant improvements, and more. We will also be addressing the Form 3115 and how taxpayers can use this form to allow under-depreciated assets from both open and closed tax years to be depreciated within one year without amending returns. We will address 3115 restrictions, review the form in detail, and cover the required attachments.

Cost Segregation: Advanced Tax Planning Strategies
2 CE Hours (CPA/EA) REGISTER NOW
4th Friday of each Month

(February 26th, March 26th or April 23rd, 2010)

1031 Exchanges and cost segregation studies are emerging as popular strategies because of the advantages they offer the taxpayer. In order to use both strategies on the same property, taxpayers must not only understand if the properties are like-kind, but also navigate around the depreciation recapture rules. We will address "if and when" cost segregation is appropriate for the frequent exchangor, the benefits and challenges associated with combining the strategies, and pre-exchange planning.

EPAct - Energy Tax Incentives Act of 2005 REGISTER NOW
2 CE Hours (CPA/EA)

(February 17th, March 17th or April 21st, 2010)

EPAct - the Energy Tax Incentives Act of 2005 provides immediate tax deductions for qualifying investments (renovations / improvements / retrofits) that reduce energy costs for commercial buildings on a whole or partial building basis while achieving specific energy cost reductions above ASHRAE 2001building energy code standards. We will discuss tax incentives provided for qualifying projects as well as extended tax incentives for industry professionals such as primary designer's and architects.

Enterprise/Empowerment Zone Credits REGISTER NOW
2 CE Hours (CPA/EA)

(February 24th, March 24th or April 28th, 2010)

Federal, state and local governments offer a wide array of economic development incentives designed to encourage job creation and capital investment, both statewide and in designated geographic areas, often called Enterprise Zones. We will discuss how to interact with with companies to capture state and local incentives, as well as Federal zone credits, such as the Empowerment Zone Employment Credit and the Renewal Community Employment Credit.

COMING SOON: HISTORICAL TAX CREDITS - 2 CE HRS

Each two hour course is an economical $95.00

All Courses are conducted from 9am - 11am PST via Internet / Webinar

State Board of Accountancy and IRS registration/certificate provided within 48 hours of completion of course.

We appreciate the opportunity to provide you with the academic basics as well as a tool to enhance your business portfolio.

Sincerely, RUI Financial Services

AmiLynne Carroll

Director of Strategic Marketing & Development

RUI Financial Services

amilynne@ruifinancial.com
T: 818.883.8304 / F: 888.833.7649

Department of Treasury Registration / Sponsorship Number: 755

Albert Einstein is quoted as saying: "Compounded interest is the 8th Wonder of the World. It can work for you, or against you. When you retain it, it works for you.

"Over and over again courts have said that there is nothing sinister in so arranging one's affairs so as to make taxes as low as possible. Everybody does so, rich or poor, and do right, for nobody owes any public duty to pay more taxes than the law demands..."

Justice Learned Hand
of the Supreme Court

AICPA, Cost Segregation Applied
“A taxpayer can substantially increase cash flow by segregating property costs”

“Cost segregation can provide real estate purchasers with tremendous tax benefits from accelerated depreciation deductions and easier write-offs when an asset becomes obsolete, broken or destroyed”

-Jay A Soled, JD, LLM and Charles E Falk, CPA, JD