{"id":13787,"date":"2024-10-18T17:10:52","date_gmt":"2024-10-18T17:10:52","guid":{"rendered":"https:\/\/taxops.com\/?p=13787"},"modified":"2024-11-05T00:23:46","modified_gmt":"2024-11-05T00:23:46","slug":"rd-credit-and-section-174-cpe-2","status":"publish","type":"post","link":"https:\/\/taxops.com\/rd-credit-and-section-174-cpe-2\/","title":{"rendered":"R&#038;D Credit and Section 174 (CPE)"},"content":{"rendered":"\n<div style=\"height:18px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2024\/10\/RD-CPE-2024-1024x536.png\" alt=\"\" class=\"wp-image-13792 lazyload\" data-srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2024\/10\/RD-CPE-2024-1024x536.png 1024w, https:\/\/taxops.com\/wp-content\/uploads\/2024\/10\/RD-CPE-2024-980x513.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2024\/10\/RD-CPE-2024-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><noscript><img decoding=\"async\" width=\"1024\" height=\"536\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2024\/10\/RD-CPE-2024-1024x536.png\" alt=\"\" class=\"wp-image-13792 lazyload\" srcset=\"https:\/\/taxops.com\/wp-content\/uploads\/2024\/10\/RD-CPE-2024-1024x536.png 1024w, https:\/\/taxops.com\/wp-content\/uploads\/2024\/10\/RD-CPE-2024-980x513.png 980w, https:\/\/taxops.com\/wp-content\/uploads\/2024\/10\/RD-CPE-2024-480x251.png 480w\" sizes=\"(min-width: 0px) and (max-width: 480px) 480px, (min-width: 481px) and (max-width: 980px) 980px, (min-width: 981px) 1024px, 100vw\" \/><\/noscript><\/figure>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><em>Join Mark Dunning for this annual half-day course on claiming R&amp;D credits, including how qualified research is defined, the various details of the \u00adcredit calculations, and properly supporting or documenting such claims. The new \u00a7174 capitalization requirements and its impact, IRS examination trends and concerns, and the financial statement aspects of claiming the \u00adcredit will also be covered. Two dates to choose from. Register at CPE4U.<\/em><\/p>\n<\/blockquote>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Online Only | 4.0 Credits | Two dates to choose from.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>Thursday, October 24, 2023<\/strong><\/h2>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>8:30 am &#8211; 12:00 pm<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpe4ucolorado.com\/Seminar\/detail\/12922\">Register<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>Tuesday, November 19, 2023<\/strong><\/h2>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>1:00 pm &#8211; 4:30 pm<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/cpe4ucolorado.com\/Seminar\/detail\/12994\">Register<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Unlock the complexities of Research &amp; Development (R&amp;D) credits and stay ahead of recent changes in this in-depth webinar with R&amp;D expert <a href=\"https:\/\/taxops.com\/mark-dunning\/\" target=\"_blank\" rel=\"noopener\" title=\"Mark Dunning\">Mark Dunning<\/a>, managing partner of TaxOps Minimization. Whether you&#8217;re looking to sharpen your understanding or enhance your firm&#8217;s credit claims, this session covers everything from qualifying research to navigating the latest IRS trends.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Description<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This course will review the basic and intermediary levels of claiming the research and development (R&amp;D) credit, including how qualified research is defined, the various details of the \u00adcredit calculations, and properly supporting or documenting such claim. The new \u00a7174 capitalization requirements and its impact will be covered. This course will also highlight IRS examination trends and concerns as well as financial statement aspects of claiming the \u00adcredit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Learning Objective<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">After completing this course the participant will be able to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Explain the background of the research and development credit and recent legislation.<\/li>\n\n\n\n<li>Discuss the new \u00a7174 capitalization requirements and \u00a7280C(c) impact.<\/li>\n\n\n\n<li>Define qualified research under statutory and case law.<\/li>\n\n\n\n<li>Distinguish and recognize the issues pertaining to internal-use software.<\/li>\n\n\n\n<li>Calculate regular and alternative simplified credit, including:<ul><li>Base period;<\/li><\/ul><ul><li>Start-up company rules;<\/li><\/ul><ul><li>Acquisition and disposition application;<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Controlled groups.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Explain the need for contemporaneous documentation.<\/li>\n\n\n\n<li>Recognize the role of the Internal Revenue Service, including:<ul><li>Issue management network\/Tier I;<\/li><\/ul><ul><li>Examination trends;<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Pre-filing agreements.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Describe financial statement benefit issues.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Instructors:<\/strong><\/h3>\n\n\n\n<figure class=\"wp-block-image alignright size-large is-resized\"><img decoding=\"async\" width=\"683\" height=\"1024\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" data-src=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/10\/dunning-mark-14v2lores-3-Copy-683x1024.jpg\" alt=\"\" class=\"wp-image-12568 lazyload\" style=\"width:171px;height:256px\"\/><noscript><img decoding=\"async\" width=\"683\" height=\"1024\" src=\"https:\/\/taxops.com\/wp-content\/uploads\/2023\/10\/dunning-mark-14v2lores-3-Copy-683x1024.jpg\" alt=\"\" class=\"wp-image-12568 lazyload\" style=\"width:171px;height:256px\"\/><\/noscript><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/taxops.com\/mark-dunning\/\" target=\"_blank\" rel=\"noopener\" title=\"Mark Dunning\"><strong>T. Mark Dunning, CPA<\/strong><\/a><br>Partner<br>TaxOps Minimization<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>T. Mark Dunning,<\/strong>&nbsp;CPA, is the managing partner of TaxOps Minimization, where he leads an experienced team in implementing tax-saving projects. Previously he was responsible for the coordination, management, and execution of large research credit studies at EY, and he also has worked extensively with small and mid-size companies on their R&amp;D issues. An accomplished negotiator with the IRS and state tax authorities, he managed four of the 23 IRS pre-filing agreement projects granted and closed in the research credit area by the IRS. He received bachelor&#8217;s and master&#8217;s degrees in accounting from Brigham Young University and writes and speaks \u00adfrequently about far-ranging business tax topics involving tax credits, deductions, and deferrals.<\/p>\n\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">More Tax News<\/h3>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/auditor-independence-in-the-age-of-private-equity\/\">Auditor Independence in the Age of Private Equity: What CFOs Need to Know<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/r-d-credits-for-software-companies\/\">R&amp;D Credits for Software Companies: Scrum Teams, Qualifiers, and Section 174 After OBBBA<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/section-174-decoupling-what-tax-pros-need-to-know-state-by-state\/\">Section 174 Decoupling: What Tax Pros Need To Know State By State<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/sean-espy-new-partner\/\">TaxOps Welcomes Sean Espy as Partner, Tax Minimization<\/a><\/li>\n<li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/taxops.com\/state-nexus-demystified-navigating-tax-compliance-after-wayfair-episode-1-2\/\">Your Tax Footprint Is Probably Bigger Than You Think: What Finance Leaders Need to Know About State Nexus<\/a><\/li>\n<\/ul>\n\n\n<div style=\"height:64px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<strong>Follow Us<\/strong><br>\n<a href=\"http:\/\/www.linkedin.com\/company\/201050\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-linkedin-square fa-2x\"><\/i><\/a>\n<a href=\"https:\/\/twitter.com\/taxops\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-twitter-square fa-2x\"><\/i><\/a> <a href=\"https:\/\/www.sarahf14.sg-host.com\/prospects\/connect-with-us\/\" target=\"_blank\" rel=\"noopener noreferrer\"><i class=\"fa fa-envelope-square fa-2x\"><\/i><\/a>\n","protected":false},"excerpt":{"rendered":"<p>Join Mark Dunning for this annual half-day course on claiming R&amp;D credits, including how qualified research is defined, the various details of the \u00adcredit calculations, and properly supporting or documenting such claims. The new \u00a7174 capitalization requirements and its impact, IRS examination trends and concerns, and the financial statement aspects of claiming the \u00adcredit will [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":13792,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","spt_transcript":"","footnotes":""},"categories":[225,382,78,226],"tags":[1099,31,32,1110,33,58,1107,1063,120,1108,41,1109,1104,1106,48,50,613,237],"class_list":["post-13787","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-events","category-main-tax-min","category-tax-savings","category-tax-news","tag-1099","tag-business","tag-business-tax","tag-calculation","tag-corporate-tax","tag-credits","tag-dollar-for-dollar","tag-incentives","tag-innovation","tag-irs-audits","tag-nexus","tag-preparation","tag-qre","tag-qualifying-expenses","tag-rd","tag-research-credit","tag-tax-credits","tag-technology"],"aioseo_notices":[],"jetpack_featured_media_url":"https:\/\/taxops.com\/wp-content\/uploads\/2024\/10\/RD-CPE-2024.png","_links":{"self":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/13787","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/comments?post=13787"}],"version-history":[{"count":3,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/13787\/revisions"}],"predecessor-version":[{"id":13793,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/posts\/13787\/revisions\/13793"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media\/13792"}],"wp:attachment":[{"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/media?parent=13787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/categories?post=13787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxops.com\/wp-json\/wp\/v2\/tags?post=13787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}