Event Detail



Digital Fireside Chat: 174 Capitalization Rule Changes -- How Capitalization of R&E Expenses Will Affect Taxpayers Presented by Tri-Merit
Thursday, Feb. 23, 2023 | Noon-1 p.m. | Online | Complimentary for Employees of Member Firms

Most businesses feel unclear addressing Section 174 amendments introduced by the Tax Cuts & Jobs Act of 2017 (TCJA).
For tax years beginning after Dec. 31, 2021, all Section 174 research and experimentation (R&E) expenditures must be capitalized and amortized. This rule significantly impacts the AEC industry regardless of whether your business is currently claiming the research and development (R&D) tax credit. 

Want to learn more and share in the discussion? Join Presenters Barry Devine and Leslie Osborne of Sustaining Member Tri-Merit as they explain how capitalization of R&D and R&E expenditures will impact taxpayers should the long-awaited resolution of this congressional issue not arrive in time. Learn how these changes could significantly impact your bottom line:

  • Interplay with the R&D Credit
  • Additional Guidance
  • Tax Planning Considerations for AEC firms

Presenters

     

Barry Devine          Leslie Osborne
Tri-Merit                 Tri-Merit

 

Registration Policies

  • Registration is complimentary. 
  • Attendance at or participation in ACEC Colorado events/activities constitutes an agreement by the attendee for the Council’s use and distribution of the attendee’s image and/or voice in photographs, videos, electronic reproductions, and audio recordings of such events/activities.
  • ACEC Colorado seeks to avoid antitrust violations in connection with its activities; therefore, participants should avoid engaging in conduct that gives even the appearance of an impermissible conversation, agreement, alliance or impropriety. Discussions among attendees, speakers, exhibitors, board members and/or staff must be kept free of even the suggestion of restraint of trade or the selection of suppliers, customers or prices. Click here to read the ACEC Colorado Antitrust Compliance Policy.
  • ACEC Colorado asks that attendees review and adhere to the Digital Meeting Code of Conduct