Overview

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While waiting for this law to be repealed, what can you do now to pinpoint the affected costs and evaluate the impacts?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

Moderator

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

Speakers

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