Tenth Annual Research & Development Tax Credit Symposium – Houston

Thursday, November 07, 2024

Morgan Lewis’s Tenth Annual Research & Development Tax Credit Symposium will focus on the latest developments impacting the research and development (R&D) tax credit under Internal Revenue Code Section 41 and the treatment of research and experimental (R&E) expenditures under Section 174, as amended.

The symposium is designed for both in-house corporate tax professionals and tax advisors who assist companies that have activities and costs eligible for the R&D tax credit and/or subject to the new capitalization rules for R&E expenditures.

Topics to be covered at this year’s symposium will include:

The latest updates and technical developments affecting the R&D tax credit, including a discussion of the most recent cases impacting the credit
Developments, considerations, and strategies related to capitalization and amortization of R&E expenditures under amended Section 174
The latest organizational changes, programs, and initiatives of the Internal Revenue Service (IRS) relevant to businesses claiming the R&D tax credit and accounting for R&E expenditures
Best practices for identifying and documenting qualified research expenses for R&D tax credits claimed on original returns and refund claims considering the IRS’s recent focus on business component–level substantiation
Recent experiences and recommended approaches for defending R&D tax credit claims on audit and in IRS appeals
A discussion of pilot models, how to identify relevant projects and costs and show that they meet the four-part test, and approaches for defending these claims when they come under IRS scrutiny

Who Should Attend: While the R&D tax credit is most often thought of in connection with companies in the high-tech, pharmaceutical, and biotechnology industries, it is certainly not limited to those industries.

We encourage all interested invitees to register early as space is limited and we anticipate reaching capacity in both locations.

Dinner will be held the evening before each program—all registrants are invited to attend.