This webinar includes the latest updates on compliance for research and development (R&D) activities under Section 174 of the Internal Revenue Code. This session will focus specifically on capitalization regulations pertaining to R&D expenditures. Participants will gain a thorough understanding of changes in R&D capitalization rules including eligibility criteria, documentation requirements, and compliance obligations. Through this expert-led session, case studies, and practical examples, attendees will learn how to adapt the latest developments in Section 174, ensuring accurate reporting and compliance with IRS regulations.

By the end of this course, participants will be equipped with the knowledge and skills necessary to navigate the evolving landscape of R&D capitalization regulations effectively and will be able to optimize tax outcomes and minimize compliance risks for their organizations.

Learning Objectives:

• Outline the latest legislative updates and changes in Section 174 R&D capitalization regulations, including amendments affecting the treatment of research and development expenditures.


• Recognize how to identify eligible R&D expenses under the revised regulations while ensuring compliance with updated documentation and substantiation requirements


• Evaluate strategies to navigate the complexities of new legislative rules in Section 174, including optimizing capitalization decisions to maximize tax benefits while minimizing compliance risks for organizations engaged in research and development activities