Are you up to date on rules changes related to capitalization and amortization of research and experimental (R&E) expenses?  Current law requires that R&E expenses must be capitalized and amortized over 5 or 15 years for tax years beginning on or after January 1, 2022.  This change affects a broad range of companies and may have a significant tax liability impact.

While waiting for this law to be repealed, what can you do now to pinpoint the affected costs and evaluate the impacts?

Marcum’s Research and Development (R&D) team will address the current status of Section 174 research and experimentation (R&E) capitalization requirements, provide an update on legislative proposals, and offer guidance for you and your business on how the R&D credit can offset the potential adverse impact.

William Kuhlman, R&D Tax Credits Leader – Marcum LLP

Myunghee Geerts, Director, R&D Tax Credits – Marcum LLP
Patrick Rogers, Director, R&D Tax Credits – Marcum LLP
Nicholas Thomas, Director, R&D Tax Credits – Marcum LLP


Program Description Balancing Act: Capitalization of Research & Experimental Expenses vs. R&D Tax Credits
Important Notice Regarding CPE:
Learning Objectives Participants will:

  • Background/history of the tax treatment of R&E costs
  • Tax impacts of required R&E capitalization
  • Identification of Section 174 R&E expenditures
  • Section 174 capitalization computation approaches
  • R&D credit impact – the balancing act
  • Update on proposed legislative changes
Instruction Delivery Method Group Internet Based
Recommended CPE Credit 1 Credit
Recommended Field of Study Specialized Knowledge
Prerequisites None
Program Level Intermediate
Advance Preparation None
Cancellation Policy You may cancel your registration at any time prior to the event.
Complaint Resolution Policy For more information regarding refund, concerns and program cancellation policies, please contact our offices at [email protected].

Marcum LLP 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.