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Friday, December 9, 2022 Live Webcast

New Rules for Research & Experimentation Deduction (Section 174) - What the CPA Needs to Know NOW!!! (E2212532)

9:00 AM - 10:00 AM EST

Registration: 8:30 AM EST

webcast

Vendor Platform

1 CPE Credits in TX

OVERVIEW

This program addresses the most recent developments impacting taxpayers incurring research and experimentation costs. Emphasis will be placed on compliance with the 2022 change in Sec. 174 Amortization of research and experimental expenditures.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

DESIGNED FOR

CPAs in public practice and industry seeking an update on the latest tax developments affecting research and experimental costs.

BENEFITS

  • To provide an update of the recent changes affecting the deduction of research and experimental expenditures.

HIGHLIGHTS

  • Discussion of the impact of the Section 174 law change requiring capitalization of research and experimental costs
  • Comparison of the Sec. 41 R&E credit to the Sec. 174 R&E deduction
  • Financial accounting for R&E costs
  • Required change of accounting method and Form 3115
  • Revised treatment of software development costs
  • Comprehensive case problems explaining implementation of the law changes

COURSE LEVEL

Basic

PREREQUISITES

None

ADVANCE PREPARATION

None

INSTRUCTOR

Steven Dilley

Steven C. Dilley, CPA, J.D., Ph.D.

Steven C. Dilley, CPA, J.D., Ph.D. is President of Federal Tax Workshops, Inc., East Lansing, Michigan, where for the past 36 years, his organization has prepared continuing professional education materials and presented seminars for accountants and attorneys throughout the United States. He is nationally known for his knowledge of the financial, accounting, and tax problems of the closely held business. He has published numerous articles on these topics. In addition, Steve is a Professor of Accounting at Michigan State University, East Lansing, where he teaches tax accounting and was nominated in 2004 for the "Educator of the Year Award." He obtained his Ph.D. in accounting, law degree and an undergraduate accounting degree from the University of Wisconsin-Madison. He is a member of the Michigan Association of CPAs, Wisconsin Bar Association, The American Accounting Association, AICPA, American Tax Association, and Hawaii Association of Public Accountants.

PRICING

$49.00 - Member

$59.00 - Nonmember

Pre-Registration Closed

Online pre-registration for this event is now closed.

ADDITIONAL OPTIONS

Print a registration form

COURSE DEVELOPER

Federal Tax Workshops, Inc.