The R&D Credit: Amortization and Recent Developments


Sandhya K. Edupuganty, E2Open; Treasurer, Tax Executives Institute


  • John Chennoor, Dixon Hughes Goodman LLP
  • Sanjiv Gaitonde, ADP
  • Robert J. Kovacev, Norton Rose Fulbright LLP
  • Diane Stogiannes, DST Advisory Group

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.

Location: Date: March 25, 2021 Time: 11:30 am - 12:45 pm