Bonus Depreciation Final Rules

On September 21, 2020, the Treasury and IRS released final regulations under T.D. 9916 impacting bonus depreciation rules.

This complimentary OnPoint – a combination of ready-to-use presentation slides – outlines key aspects of the final regulations, including:

• Qualified improvement property (QIP)
• “Made by the taxpayer” requirements
• QIP ineligibilities
• QIP examples
• Clarification of five-year safe harbor
• Provisions changed by final regulations
• Key takeaways

Download the report to get presentation ready and versed in the changes.