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While waiting for this law to be repealed, what can you do now to pinpoint the affected costs and evaluate the impacts?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:
|Instruction Delivery Method||Group Internet Based|
|Recommended CPE Credit||1 Credit|
|Recommended Field of Study||Specialized Knowledge|
|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.