Sec.174 R&D Expenditures in M&A Transactions: Key Considerations for Tax Counsel and Advisers
Recent IRS Guidance, Evaluating Tax Treatment, Structure Options, Tax Planning and Pitfalls to Avoid
A live 90-minute premium CLE/CPE video webinar with interactive Q&A
This CLE/CPE webinar will provide attorneys and tax professionals guidance on the treatment of R&D expenditures under Section 174. The panel will discuss recent IRS guidance, key issues for taxpayers and tax practitioners, the impact to related expenses and basis, special rules for treatment of R&D expenses in M&As, and other key issues.
- Section 174
- R&D costs
- Implementing Section 174 capitalization requirements
- Issues stemming from recovery of capitalized costs under Section 174
- Taxable dispositions
- Tax-free transfers of IP
- Best practices planning opportunities for M&A transactions
The panel will cover these and other key issues:
- What costs are included in the definition of R&D?
- What issues are presented when implementing Section 174 capitalization requirements?
- What is the impact on taxable dispositions, reporting, and planning?
- How are capitalized expenses treated if the assets are transferred tax free?
- What are the key considerations and available planning opportunities for M&A transactions?
Rono Ghosh, JD
Mr. Ghosh has 20 years of advisory experience at public accounting firms and investment banks, with specialized... | Read More
Mr. Ghosh has 20 years of advisory experience at public accounting firms and investment banks, with specialized knowledge of international tax and the technology sector. Possessing a unique blend of skills in international tax and corporate finance, he has advised clients on cross-border issues, including long-term international tax and intangible property planning and global structuring.Close
Robert Houston, CPA
Mr. Houston's practice includes Merger & Acquisition transaction services and tax structuring for multinational... | Read More
Mr. Houston's practice includes Merger & Acquisition transaction services and tax structuring for multinational multi-entity organizations, including extensive experience with public and closely held corporations. His areas of expertise include Subchapter C, Subchapter S, State and local, tax accounting methods and periods. Mr. Houston has been actively involved in developing and delivering tax training programs nationwide for the Big Four accounting firms. His previous experience also includes being an adjunct professor of Accounting and Taxation at Golden Gate University, along with being a contract trainer for a large international bank.Close
Cannot Attend March 12?
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.