IRS disallowance of research credit for employee separation payments validates importance of documentation April 30, 2013

April 2013
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IRS disallowance of research credit for employee separation payments validates importance of documentation April 30, 2013

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Pharma and Life Sciences Tax News, Vol.12, No. 6: IRS disallowance of research credit for employee separation payments validates importance of documentation - 30 April, 2013

IRS disallowance of research credit for employee separation payments validates importance of documentation Companies that make severance payments to employees whose regular wages qualify for the research credit should consider the IRS’s latest analysis of severance payments when developing their documentation strategy and also consider IRS examination risk for purposes of financial statement evaluation.