EVENT DETAILS

WEDNESDAY, DECEMBER 2, 2020
1:00 – 2:00 PM EST
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WEBEX INSTRUCTIONS

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ABOUT THE EVENT

Section 174 Expenditures: Planning for 2022 and Beyond  

The 2017 Tax Cuts and Jobs Act made significant prospective changes to Section 174 that will end expense deductions and require the capitalization of specified research and experimental (“R&E”) expenditures. This event includes a review of the technical authority that is available to identify research or experimental expenditures, as well as an overview of other code sections impacted by R&E expenditures. In addition, we will consider the broader impact of these changes on other areas of tax, as well as practical strategies to manage these changes. 

Learning Objectives:

• Understand the definition of research or experimental expenditures under Section 174. 
• Recognize how the determination of Section 174 expenditures can impact other code sections. 
• Review significant technical authority that supports the definition of qualifying research activities under both Section 174 and Section 41.
• Learn practical strategies and considerations to assist with the identification and management of Section 174 costs.

This event is CPE eligible and attendees may receive 1.0 CPE credit once they have met the NASBA requirements. Alvarez & Marsal Holdings, LLC 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.learningmarket.org.

SPEAKERS

Kathleen King Managing Director | A&M Taxand Email | Profile

FOR MORE INFORMATION

Questions? Contact Kathleen King at kking@alvarezandmarsal.com