.Design testing .New materials .Environmental design .Environmental impact studies .Testing and/or failure of concepts .Performance and evaluating of reliability, quality, and durability .Processes to resolve any uncertainties .Searching or creating new applications .Improvement, development, modeling of computer or software applications When most architect or engineering executives think of R&D, they imagine people in white lab coats or computer programmers slav- ing away into all hours of the night. They do not recognize many of their own firm’s R&D efforts, such as improvements in spec designs, modeling, and infrastructure investments. Managers frequently view these activities simply as normal and ordinary business operations. In doing so these professional firms are missing the opportunity to recoup related expenditures as R&D Tax Credits—a dollar for dollar credit against your tax liability in addition to your normal tax deductions for R&D expenses. Significant win from the US Tax Court - Populous Holdings, Inc. (December 2019) was granted a summary judgement that provides www.us.fi-group.com FEATURED ARTICLES 91