February 24, 2027


Webinar


1 CPE Credit

ACPEN: Section 174: New Rules for R&E and OBBA Update

February 24, 2027
Webinar
1 CPE Credit

ACPEN: Section 174: New Rules for R&E and OBBA Update

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    Instructor

    Steve
    Dilley

    View Bio

Learning Objectives

Identify recent tax law changes affecting the deduction of research and experimental expenditures Apply compliance and planning strategies

Major Topics

Revised rules for tax years 2022-2024 How to change from amortizing R&E to immediately expensing R&E Analysis of the Revenue Procedure related to changes in accounting method Options available to change accounting methods Comprehensive example of how to make the accounting method change Distinction between R&E expense and R&E credit

CPE Credits Available

1 CPE Credit
1
Taxes

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Taxes

Advanced Preparation

None

Intended Audience

CPAs in public practice and industry seeking an update on the latest tax developments affecting research and experimental costs

Provider

ACPEN

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