Spot Opportunities
Identify acquisitions, construction, and improvements that warrant a cost segregation review.
Continuing Education
Cost Segregation CPE & CE Credits for CPAs & EAs
Your clients own the real estate. Do you know what to look for?
Our cost segregation CPE is taught by the engineers and tax specialists behind 30,000+ studies, so you learn what holds up in practice, not just in theory.
- Recognize client opportunities earlier
- Understand engineered documentation and basis
- Choose Cost Segregation or the 1245 Exchange®
- NASBA & IRS Approved
- 1 Credit Hour
- Virtual or Live
Request Your Session
Choose a course and tell us who it’s for. We’ll confirm the date, format, and credit details.
How to Request a Cost Segregation CPE/CE Session
Pick a course, tell us who’s attending, and our team will handle the scheduling. Learn more about engineering cost segregation and the 1245 Exchange®.
- Choose Your Course
- Request Your Session
- Confirm the Details
- Attend & Earn Credit
What You Take Back to the Clients
Learning Objectives
After either course, participants will be able to apply these
four objectives to real client situations.
four objectives to real client situations.
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Understand the Study
Describe how an engineering-based study classifies building components into shorter recovery periods.
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Evaluate Defensibility
Recognize the documentation, site inspection, and land-value support behind a defensible study.
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Connect the Tax Implications
Explain how bonus depreciation, look-back studies (Form 3115), and §1245 recapture affect client planning.
Why CSA Partners
Go Beyond the Depreciation Estimate
Our courses draw on the details of engineering-based cost segregation studies, not just projected deductions. Learn what separates an estimate from supportable asset classifications and documentation.
See our cost segregation case studies, how we provide cost segregation for CPAs, or meet the team.
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Trade-or-business use
The land and its fertility are used in farming.
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Determinable useful life
The fertility is being exhausted on a measurable schedule.
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Established basis
Cost allocated to fertility by FMV at acquisition is documented.
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Substantiated exhaustion
Depletion is measured and evidenced, not assumed.
Why CSA Partners
“I have received only positive feedback from our staff. They found the presentation engaging and informative, and the information both helpful and relevant. We appreciate you sharing your knowledge with us and taking the time to answer questions along the way.”
— CPA firm, after an in-person CPE session
Two courses
Choose Your Course
Both courses are open to individuals and firms, and each earns one CPE/CE credit hour.
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Course 01
Cost Segregation
How an engineering-based cost segregation study identifies and classifies building components, and how to use it to accelerate depreciation for clients who buy, build, or improve property. For a quick client estimate, try the cost segregation calculator.
What it coversRequest This Course: Cost Segregation- Engineered study fundamentals and asset classification
- Bonus depreciation and recovery periods
- Land value and depreciable basis
- Look-back studies and Form 3115
- Audit-defensible documentation
- Recognizing client opportunities
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Course 021245 Exchange®
How prior depreciation affects a sale, and how the 1245 Exchange® helps clients plan for §1245 recapture before they sell property.
What it coversRequest This Course: 1245 Exchange®- §1245 vs. §1250 property and depreciation recapture
- How accelerated depreciation affects a sale
- Transaction facts to gather before disposition
- When to bring 1245 Exchange® planning into the conversation
Professional Education Credentials
NASBA-Registered CPE & IRS-Approved CE
CSA Partners is on NASBA’s National Registry of CPE Sponsors and is an IRS-approved continuing education provider, so CPAs and EAs earn recognized credit from the same session.
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CPE sponsorNASBA National Registry
Registered sponsor of continuing professional education. State boards determine acceptance of individual courses.
- Sponsor ID
- 141216
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Continuing educationIRS Approved CE Provider
EAs earn IRS CE credit. Use the program number that matches your session format.
- Online
- SUCPP-T-00001-26-O
- Live
- SUCPP-T-00001-26-I
CSA Partners 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 credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org (opens in a new tab). Sponsor ID Number: 141216. Revised 1/1/24. IRS approved continuing education provider. IRS program numbers: SUCPP-T-00001-26-O (online) and SUCPP-T-00001-26-I (live).
Program at a glance
Cost Segregation CPE Program Details
Both courses are offered on request: virtual for individuals, and live, virtual, or hybrid for firms. Each is presented by CSA Partners specialists who perform cost segregation studies and 1245 Exchange® planning.
- 1.0CPE/CE credit hour
- BasicProgram level
- TaxesField of study
- $0No charge
Program
Maximizing Real Estate Tax Savings Across the Ownership Cycle
Read: The Real Estate Tax LifecycleCost Segregation
After this course, participants will be able to:
- Identify acquisitions, construction, and improvements that warrant a cost segregation review
- Describe how an engineering-based study classifies building components into shorter recovery periods
- Recognize the documentation, site inspection, and land-value support behind a defensible study
- Explain how bonus depreciation, look-back studies (Form 3115), and §1245 recapture affect client planning
1245 Exchange®
After this course, participants will be able to:
- Distinguish §1245 and §1250 property and how depreciation recapture is calculated
- Explain how accelerated depreciation affects the tax outcome of a sale
- Identify the transaction facts to gather before a disposition
- Recognize when 1245 Exchange® planning should be part of the client conversation
Credit
Credit hours, sponsor ID, IRS numbers
Credit
Credit hours, sponsor ID, IRS numbers- CPE/CE credit
- 1.0 credit hour (50 minutes)
- NASBA sponsor ID
- 141216
- IRS CE program
- SUCPP-T-00001-26-I (live)
SUCPP-T-00001-26-O (online) - Field of study
- Taxes
- Program level
- Basic
- Prerequisites
- None
- Advance prep
- None
Format
Delivery, attendance, who should attend
Format
Delivery, attendance, who should attend- Individuals
- Group Internet-Based (virtual)
- Firms
- Group Live (in person), Group Internet-Based (virtual), or hybrid
- Hybrid
- In-room attendees earn credit as Group Live; remote attendees as Group Internet-Based.
- Attendance
- Full attendance is required. Virtual participants respond to in-session polling questions. A certificate of completion is issued after the session.
- Who should attend
- CPAs, EAs, their firms, and tax professionals
Policies
Cost, cancellation, complaints
Policies
Cost, cancellation, complaints- Cost
- No charge
- Cancellation
- Sessions are scheduled on request. If either party needs to cancel, CSA Partners will offer a new date.
- Complaints
- Contact CSA Partners at [email protected]. Complaints are reviewed and answered in writing within 30 days.
Interactive exercise
Decision Lab: One Property, Three Questions
Walk one client building through acquisition, ownership, and sale. Pick an answer at each stage to see the reasoning a CPE session builds on.
Illustrative case
One Building, Three Decisions
“We just purchased a commercial building. What should we consider?”
- AcquireBasis and land value
- OwnStudy support
- SellPrior depreciation
Case complete
Better questions lead to better client conversations.
- AcquireStart with basis, purchase allocation, and land value.
- OwnRely on engineered documentation, not an estimate.
- SellReview prior depreciation and §1245 recapture before closing.
Take it to your next client meeting
Five Cost Segregation Questions to Ask Real Estate Clients
The Decision Lab in checklist form. Ask these when a client buys, owns, or plans to sell property.
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Acquire
When was the property acquired or placed in service?
Timing affects which depreciation rules and bonus rates apply.
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Acquire
How was land value separated from the building?
Land isn’t depreciable, so the allocation sets the basis.
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Own
What renovations or improvements have been made since?
Improvements can qualify for their own shorter recovery periods.
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Own
Has a cost segregation study been done, and is the documentation available?
If not, a look-back study with Form 3115 may still apply.
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Sell
Is a sale or other disposition planned?
Prior depreciation can trigger §1245 recapture, which is where 1245 Exchange® planning comes in.
Educational checklist; not client-specific tax advice.
Frequently Asked Questions
Cost Segregation
CPE FAQs
Common questions from CPAs, EAs, and firms.
Is there a cost?
No. Both courses are offered at no charge to individuals and firms.
Who can attend?
CPAs, EAs, and tax professionals. Individual requests are delivered virtually; firm sessions can be live in person, virtual, or hybrid.
What courses are available?
Two: Cost Segregation and the 1245 Exchange®. Cost Segregation covers engineered studies, bonus depreciation, land value and basis, look-back studies (Form 3115), and audit-defensible documentation. The 1245 Exchange® covers §1245 recapture and how prior depreciation affects a sale.
How many credits does a session earn, and will my state accept them?
Each session earns 1.0 CPE/CE credit hour (50 minutes). CSA Partners is a NASBA-registered CPE sponsor (ID 141216). State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. The Decision Lab and checklist on this page are previews and don’t award credit.
Do EAs receive IRS CE credit?
Yes. CSA Partners is an IRS-approved continuing education provider. Program numbers: SUCPP-T-00001-26-I (live) and SUCPP-T-00001-26-O (online).
How do I request a session?
Use the request form at the top of this page. There’s no public calendar: sessions are scheduled on request, and we’ll confirm the date, format, and credit details with you.
How do I receive my certificate?
A certificate of completion is issued after the session. Full attendance is required, and virtual participants respond to in-session polling questions.
What are the field of study, level, and prerequisites?
The field of study is Taxes and the program level is Basic. There are no prerequisites and no advance preparation. Delivery is Group Live (in person), Group Internet-Based (virtual), or hybrid.