July 1, 2021
Thursday, July 22 | Research credit: recent federal cases highlight an uncertain landscape (1 pm ET)
During 2020 and 2021, a significant number of R&D credit cases have been decided in federal courts, with issues ranging from foundational IRC Section 41 qualification tests to procedural matters. Some decisions appear to conflict with decisions from the same court or to advance new interpretations, leaving taxpayers with an uncertain landscape.
The panelists for this webcast will discuss the impact of these decisions, the unintended consequences of some of them, and the relevant facts of the cases and the courts' reasoning. The panelists will also address how taxpayers can respond to these decisions when substantiating current, amended, and future Section 41 claims. The webcast panel includes EY's National Tax Department research credit leaders, as well as a member of our Tax Policy and Controversy practice.
The following topics will be discussed:
Date: Thursday, 22 July 2021
Time: 1:00-2:15 p.m. EDT New York; 10:00-11:15 a.m. PDT Los Angeles
Registration: View archive here.
Richard Fultz, Executive Director, National Tax Department, Ernst & Young LLP
Trevor Wetherington, Executive Director, National Tax Department, Ernst & Young LLP
Rayth Myers, Senior Manager, National Tax Department, Ernst & Young LLP
Nicole Gresalfi, Manager, National Tax Department, Ernst & Young LLP
Alexa Claybon, Principal, National Tax Department, Ernst & Young LLP
CPE credit offered: 1.4. Recommended field of study: Taxes. Learning objective: Understand the federal courts' recent decisions relating to the research credit and how businesses should consider them when substantiating their own research credit claims. This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.
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