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Section 382 Limitations For Tech Companies Dealing With R&D Capitalization Requirements

I've discussed the changes to IRC Section 174 at length in previous articles, warning about the TCJA's change to research and experimental costs under 174, as well as the IRS finally providing some guidance on how to calculate the capitalization.
The article from Forbes Finance Council discusses the implications of Section 382 of the Internal Revenue Code for tech companies, particularly in relation to R&D capitalization requirements. It explains how Section 382 limits the use of net operating losses (NOLs) following an ownership change, which can significantly impact tech firms that often rely on these losses to offset future taxable income. The piece highlights that with the recent changes in tax law requiring R&D costs to be capitalized and amortized over five years, tech companies face increased tax liabilities and cash flow challenges. This necessitates careful tax planning to manage the limitations on NOLs, especially in scenarios involving mergers, acquisitions, or significant equity investments that could trigger an ownership change. The article provides insights on strategies to navigate these tax complexities, emphasizing the importance of understanding the nuances of Section 382 to maintain financial health and strategic growth.

Read the Full Forbes Article at:
[ https://www.forbes.com/councils/forbesfinancecouncil/2025/02/21/section-382-limitations-for-tech-companies-dealing-with-rd-capitalization-requirements/ ]