Decoding Section 174: A Deep Dive into Recent IRS Guidance for R&D Capitalization

The IRS has recently released important guidance on Section 174 compliance, focusing on the capitalization and amortization of specified research or experimental (SRE) expenditures. 

It’s one thing to know that the IRS has issued new guidance, but it’s another thing entirely to know what that guidance says and how it may affect your business in the coming year(s). Join Michael Sechuga and Dave Hanson of Aprio’s Specialty Tax Services Group on January 18, 2024 from 1:00 to 2:00 PM ET for a free webinar and get all the insights into the new guidance on Section 174 compliance that you need to move forward with clarity and confidence. 

Participants Will:
•    Recall insights into treatment of various costs related to SRE expenditures and the impact of financial risk and intellectual property rights with respect to work performed under contract.

Participants will earn 1.0 CPE credit
Field of Study: Taxes
Prerequisites: Basic knowledge of accounting for research and development expenses
Who Should Attend: This session is designed for professionals in accounting, taxation, business ownership and financial decision-making
Advanced Preparation: None
Program Level: Update
Delivery Method: Group Internet Based 
Refunds and Cancellations: There is no cost to attend this webinar and participants may cancel at any time or simply not join the webinar. For more information about the webinar or for answers to any questions you have, please email Alex.Giles@aprio.com

Aprio, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.