This presentation is for individuals who have little or no knowledge of the
Credit for Increasing Research Activities, aka “The R&D Tax Credit”. The presentation will include, a brief history of the research tax credit, qualifying activities, qualifying expenses, an overview of the two methods to compute the credit, documentation requirements, and latest updates. Then, hear a session on issues arising for employers and employees with stock related compensation and deferred compensation.
Highlights
Credit for Increasing Research Activities: The R&D Tax Credit
Al Lenac - Intrepid Advisors
What you will gain from this seminar:
- Identify the key factors for identifying qualified R&D activities and expenditures
- Learn how the R&D tax credit is calculated using two methods
- Learn about the new regulations for small businesses – AMT & payroll tax offset
- Recognized what activities do not qualify for the R&D tax credit.
- Gain an understanding of the key forms of documentation for qualified projects
- Discover how R&D tax credits can benefit your clients
Deferred Compensation/Restricted Stock
Edward Zollars, CPA - Thomas Zollars & Lynch, Ltd.
The session will look at issues arising for employers and employees with stock related compensation and deferred compensation. Topics to be covered include:
- Deferred compensation - how to avoid problems with §409A violations
- Restricted stock, restricted stock units and stock options - the differences in payroll and income taxation
- When are §83(b) elections available to the employee and how do they impact the employer and the employee when they are filed.
Benefits
Earn 4 CPE credits in TX.
Designed For
Anyone interested in learning more about the federal and state research incentives.
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