Moderator:
Sandhya K. Edupuganty, E2Open; Treasurer, Tax Executives Institute
Speakers:
This session will address recent legislative and regulatory developments in the R&D credit; the new amortization requirement for research and experimental expenditures; distinctions between sections 174 and 41; the latest in R&D controversy; and tools to facilitate documenting expenditures and claiming the R&D credit.
Learning Objectives: After this session, participants will be able to: (1) describe the latest R&D credit legislative and regulatory developments; (2) understand the amortization requirements for R&D expenditures; and (3) apply the distinction between sections 174 and 41 to their employers’ business operations.