Photo of Ray Esquivel
Ray Esquivel
Director
JD
ray.esquivel@mossadams.com
(415) 677-8290
My Profile

Industry Expertise

Life Sciences Power & Utilities Retail Technology

Practice Focus

China Practice Credits & Incentives R&D Tax

Biography

Ray has worked in public accounting since 2001. Having specialized in R&D tax credit services since 2010, he provides clients with a deep understanding of the technical rules applicable to each client’s circumstances when calculating their R&D credits. He also delivers large-scale federal specialty tax projects and offers assistance with the defense of these credits upon examination. Ray serves both small and large companies in a wide range of sectors: software, pharmaceutical, e-retail, semiconductor, and utilities.

Prior to specializing in R&D tax credits, Ray served clients in a compliance-based role, which involved assisting with federal and state returns as well as annual tax provision preparation.

Professional Affiliations

  • Member, California State Bar

Education

  • BA, communications, Santa Clara University
  • JD, University of Southern California
  • MBT, University of Southern California

Insights from Ray Esquivel

Alert
Impacts of Tax Cuts and Job Act (TCJA) on Research and Experimentation (R&E)
Taxpayers who feel amortization of R&E expenses has a negative effect on their taxes are pushing Congress to draft a fix.
Alert
Article
TCJA and 2022 Impact to Research & Experimental Expense Treatment
Companies may need to change handling of research and experimentation expenses in light of newly effective TCJA tax rules.
Article
Article
How Pharmaceutical Companies Can Claim the Orphan Drug and R&D Tax Credits
Going further than the R&D tax credit, the orphan drug tax credit allows offsets up to 25% of research costs.
Article
Alert
New Guidance on Payroll Tax Deferrals and Credits Under the CARES Act
The IRS published guidance on the payroll tax deferral provided by the CARES Act. Learn more details.
Alert
Article
How the ASC 730 Safe Harbor Directive May Benefit Taxpayers Claiming R&D Credit
Taxpayers might be able to reduce the burden and risk associated with applying for R&D credit—and potentially receive a higher credit amount.
Article
Article
Navigate Uncertainty Surrounding the New R&D Credit Payroll Offset
If you’re eligible for the R&D credit payroll offset, learn how to navigate the coordination challenges.
Article

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