BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month January 27, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Corporate Tax
  • schedule 110 minutes

Combining Cost Segregation With Section 1031 Exchanges: A Significant Tax-Savings Strategy

Early Bird Pricing!
MSRP
$247.00
$209.95
Save $37.05

Discount expires 12/17/25

This course is $0 with these passes:

CPE
ALL
  1. keyboard_arrow_leftBack
BarbriPdBannerMessage

About the Course

Introduction

This webinar will explore combining two powerful strategies: cost segregation and Section 1031 like-kind exchanges. Our panel of real estate experts will review the complexities of these tax-saving strategies for businesses and tax professionals. 

Description

Cost segregation is an extremely popular approach for real estate investors to amplify depreciation deductions, particularly after OBBBA restored 100% bonus depreciation. Like-kind exchanges under Section 1031 have always been the preferred solution for deferring capital gain taxes on sales of investment real estate. But what happens when you combine these two strategies?

Real estate investors frequently pursue this combo strategy. Investors are often told that this approach allows double-dipping of tax benefits and has no downside. Conversely, they are sometimes told the opposite: that cost segregation has no benefits if followed by a 1031 exchange. Neither is true.  

In addition, multiple parties are involved in implementing these strategies: sellers, buyers, cost segregators, appraisers, 1031 intermediaries (QIs), CPAs, and even lenders and insurers. All have their own priorities that sometimes conflict.

Listen as our panel of knowledgeable Section 1031 professionals clarifies the highly convoluted tax rules governing cost segregation and like-kind exchanges and the opportunities these strategies present for mitigating tax consequences. 

Presented By

Michael Plaks, EA
Enrolled Agent
REI Tax Firm

Mr. Plaks has been in private practice since 1996, providing tax preparation, consulting, and IRS representation services to real estate businesses. He is a national authority on real estate taxation, an Amazon best-selling author, an award-winning speaker, and a frequent presenter for real estate organizations and fellow tax practitioners. Contact him via www.MichaelPlaks.com

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Dawn Polin, CPA
Founder
CRE Tax Planning, LLC

Ms. Polin focuses primarily on cost segregation studies, energy studies, and recently implemented tangible property regulations, as well as the federal and multistate taxation of closely-held and private equity/venture capital-owned companies.

expand_circle_down Expand to View Full Bio expand_circle_up Collapse Bio
Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

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

Date + Time

  • event

    Tuesday, January 27, 2026

  • schedule

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

I. Tax and business benefits of cost segregation

II. Tax and business benefits of Section 1031 like-kind exchanges

III. Potential synergy between these two strategies

IV. Potential conflicts between these two strategies

V. Deep dive into tax rules, tax traps, and complications

VI. Tax mitigation opportunities

The panel will cover these and other critical issues:

  • Tax mitigation opportunities utilizing cost segregation and Sec. 1031 exchanges
  • Avoiding pitfalls of like-kind exchanges
  • Business benefits of cost segregation
  • Impact of OBBBA on cost segregation

Learning Objectives

After completing this course, you will be able to:

  • Identify businesses that could benefit from combining cost segregation and a Section 1031 exchange
  • Determine missteps to avoid in like-kind exchanges
  • Decide how combining cost segregation and a Section 1031 exchange can substantially mitigate taxes
  • Ascertain business benefits of cost segregation
  • 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 corporate taxation, including taxation of businesses, accounting methods, net operating losses and loss limitations; familiarity with net operating loss carry-backs and carry-forwards.


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 .