The ASC 730 Safe Harbor Directive: Benefits for Taxpayers Claiming R&D Credit

Presented on:
October 25, 2018 10:00 AM PT
1 hour

For businesses and international taxpayers, the IRS’s new ASC 730 Safe Harbor Directive presents an opportunity to reduce risk when applying for R&D credit—and increase the amount of credit received.

Join us for a webcast addressing the IRS’s new directive. We’ll discuss the implications for taxpayers with qualified research expenses (QREs), the opportunities to qualify for safe harbor, and other key topics including the following:

  • New directive opportunities and requirements
  • Guidance options for reconciling ASC 730 safe harbor for R&D credit QREs
  • Insight into the directive’s coordination of the applicable audit and tax provisions that relate to R&D
  • Levels of documentation the directive requires


Star Fischer, Partner, Moss Adams

Star Fischer has practiced public accounting since 2001. She provides R&D tax services to middle-market companies, including S corporations and partnerships, and consults on federal and state R&D credits, R&D expense deductions, and IRS and state examinations of R&D credits.

Ray Esquivel, Senior Manager, Moss Adams

Ray Esquivel has worked in public accounting since 2001. He specializes in calculating R&D credits, delivering large-scale federal specialty tax projects, and offering assistance with the defense of these credits upon examination.

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