Speaking Engagement
Morgan Lewis Seminars: Tenth Annual Research & Development Tax Credit Symposium – Washington, DC
November 14, 2024
Cherry Bekaert is pleased to announce that Vivian Kohrs will be a panelist at Morgan Lewis’s Tenth Annual Research & Development Tax Credit Symposium. This event will cover the latest developments affecting the R&D tax credit under Internal Revenue Code Section 41, as well as the treatment of research and experimental expenditures under Section 174, as amended.
The symposium is tailored for in-house corporate tax professionals and tax advisors who support companies with activities and costs eligible for the R&D tax credit and those subject to the new capitalization rules for R&E expenditures.
Topics 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
Speaker
Vivian Kohrs, CPA | Tax Credits & Incentive Advisory Director, Cherry Bekaert