BarbriSFCourseDetails
  • videocam Live Webinar with Live Q&A
  • calendar_month March 19, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Law
  • schedule 90 minutes

Bonus Depreciation in M&A After OBBBA: Key Considerations for Counsel

Section 168(k) Requirements, New Section 168(n), Interplay With Other Tax Rules, Tax Planning

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$294.95
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Discount expires 2/17/26

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CLE
CPE
ALL
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About the Course

Introduction

This CLE/CPE webinar will provide tax counsel and advisers a thorough and practical guide to IRS regulations and requirements for bonus depreciation under the One Big Beautiful Bill Act (OBBBA) and the impact on tax planning in mergers and acquisitions. The panel will outline the bonus depreciation provisions, detail depreciation calculation methods, and discuss the impact on structuring and tax planning in mergers and acquisitions.

Description

OBBBA has restored the 100% deduction and added a new deduction under Section 168(n) for qualified production property (QPP). This raises some challenges and opportunities for mergers and acquisitions. Counsel must grasp a complete understanding of applicable tax rules and requirements and implement planning methods to ensure optimum tax savings.

The affect of 100% bonus deprecation and its interplay with other tax rules on M&A transactions and whether bonus depreciation or alternatives are more valuable are critical for the pricing, structure and tax planning in M&A transactions. Tax professionals must understand Section 168(k) requirements and the new Section 168(n) to determine whether property qualifies, and how, in some instances, to elect out of bonus depreciation treatment.

Listen as our panel provides a detailed analysis of Section 168(k) bonus depreciation provisions, the new QPP rules, and offers scenarios applying the guidelines to maximize taxpayer savings under current tax law.  

Presented By

Julie M. Bradlow
Partner
DarrowEverett LLP

Ms. Bradlow is the Chair of DarrowEverett’s Tax Practice Group, and a Practice Leader for its Government Investigations Practice Group. Her background encompasses federal, state, and international tax planning, tax controversy, employee benefits, executive compensation, corporate law, and regulatory matters. 

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Credit Information

  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.

  • CPE credit is not available on recordings.

  • BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).


  • Live Online


    On Demand

Date + Time

  • event

    Thursday, March 19, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. 168(k) bonus depreciation provisions after OBBBA

II. Qualifying property under 168(k)

III. Bonus depreciation for QPP

IV. Interplay with other tax rules; NOLs, Sec. 179, Sec. 382

V. Calculating the depreciation deduction

VI. Planning opportunities and risks in M&A

The panel will discuss these and other priority topics:

  • What rules determine whether property qualifies for the 100% depreciation deduction under Section 168(k)?
  • New IRC Section 168(n) for QPP
  • When should a taxpayer elect out of bonus depreciation treatment?
  • When is Section 179 a better alternative to bonus depreciation?
  • What is the impact on M&A structures and tax planning?

Learning Objectives

After completing this course, you will be able to:

  • Identify situations when electing out of bonus depreciation could benefit a taxpayer
  • Determine how bonus depreciation affects M&A structures and transactions
  • Decide what property qualifies as QPP under new Section 168(n)
  • Ascertain when Section 179 is more advantageous than the 168(k) deduction
  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of individual income taxation, including itemized deductions, individual income tax credits, net operating loss limitations including carrybacks and carryforwards.


BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .