BarbriSFCourseDetails
  • videocam Live Online with Live Q&A
  • calendar_month November 18, 2025 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Sections 1245 and 1250 Depreciation Recapture: Minimizing Tax Through Transaction Planning, New OBBBA Considerations

$197.00

This course is $0 with these passes:

CPE
ALL
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Description

Depreciation recapture is the IRS process of recharacterizing tax on a gain that had previously provided a deduction against ordinary income. Business taxpayers experience unexpected income tax liabilities by failing to account for depreciation recapture provisions when selling business assets. Depreciation recapture under IRC Sections 1245 and 1250 applies to sales of depreciable real estate, business tangible personal property, and even the sale of a business. 

The passage of OBBBA requires new planning analyses. Qualified production Property (QPP) under new Section 168(n) could be subject to recapture and taxed as ordinary income if the QPP ceases to be qualified within 10 years. At the same time, opportunity zone investments could escape recapture if qualified and the 10-year holding period is met. 

Tax advisers need to understand the recapture rules and advise decision makers on the tax effects of depreciation recapture on gains from asset sales to understand the tax consequences and minimize taxes on the sale of capital assets.

Listen as our expert panel provides a practical exploration into the depreciation recapture rules of Sections 1245 and 1250, providing best practices for calculating depreciation recapture as a planning tool for avoiding tax, including new determinations after OBBBA.

Presented By

John Alfonsi
Partner
Prosperity Partners LLC

Mr. Alfonsi brings over 40 years of experience in tax and advisory services, focusing his practice on business valuation, economic damages, and tax planning and consulting for pass-through entities. He is a recognized financial expert in federal and various state circuit courts across the country. Mr. Alfonsi graduated from the University of Michigan-Dearborn with a concentration in Accounting. He also has a Master's of Science in Taxation from Walsh College, where he was the Research Institute of America Graduate Tax Award recipient. In his spare time, Mr. Alfonsi is an adjunct professor at his Alma Mater, teaching master’s degree courses in taxation and valuation.

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Michael Plaks
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

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Dawn Polin
Senior Manager
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.

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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, November 18, 2025

  • schedule

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

I. Depreciation recapture provisions and rules

II. Recapture against real estate

III. Recapture against business equipment and other assets

IV. New considerations after the OBBBA

V. Planning opportunities

A. Opportunity zones

B. Transaction timing opportunities

C. Transaction structure

D. Installment sales

E. Like-kind (Section 1031) exchanges

F. Component allocations

The panel will address these and other notable issues:

  • Applicable depreciation recapture rules for Sections 1245 and 1250
  • The distinction between depreciation recapture and unrecaptured Section 1250 gains
  • Preparing calculations and estimates of recapture gains recharacterized as ordinary income or Section 1250 gains
  • Planning opportunities to manage and reduce the tax arising from recapture after OBBBA
  • Differences in treatment between structuring a business disposition as a stock sale vs. an asset sale

Learning Objectives

After completing this course, you will be able to:

  • Identify the applicable depreciation recapture rules for Sections 1245 and 1250
  • Decide how to prepare calculations and estimates of recapture gains recharacterized as ordinary income
  • Determine new planning considerations for recapture after OBBBA
  • Establish planning opportunities to reduce the tax arising from recapture and distinguish between the differences in treatment between structuring a business disposition as a stock sale vs. an asset sale


  • 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 pass-through taxation, including taxation of partnerships, S corporations and their respective partners and shareholders.


BARBRI 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 Strafford-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 .