R&D Tax Credit and Section 174 Updates and Insights - Technical Developments & Hot Topics Affecting the R&D Tax Credit and New Section 174A Treatment of R&D Expenditures

Please join us for a one-hour webinar tailored specifically for in-house tax professionals who handle identifying, documenting, and analyzing research expenses and defending the related tax positions.

Together with Kathleen King from Alvarez & Marsal, we will provide a timely and succinct overview of recent developments affecting the research and development tax credit and new Section 174A, including court opinions, IRS guidance, the implications of One Big Beautiful Bill Act changes, procedural updates, and best practices.

CLE credit in CA, FL, IL, NY*, NJ (via reciprocity), PA, TX, VA, and WA is currently pending approval. CLE credit is not available for the viewing of recorded sessions.

*This program qualifies for Newly Admitted Attorneys.

Those seeking CLE credit in other states may be provided with a General Certificate of Attendance and may apply independently.

CLE Questions?

Please contact CLECreditRequest@morganlewis.com.

CPECredits: 1

Field of Study: Taxes

Learning Objectives:

• Understand recent developments impacting the research credit under IRC Section 41
• Analyze the transition from capitalization requirements under IRC Section 174 to the emerging framework under Section 174A
• Evaluate how current IRS scrutiny and audit activity impacts risks for research credit claims

Delivery Method: Group Internet Based

Program Level: Basic

Prerequisites: None

Advanced Preparation: None

Alvarez & Marsal Tax 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.