Get 6–14% credit on qualified R&D wages, supplies, contract research — plus state credit stack.
IRC §41 grants federal credit ~6–14% of qualified research expenses (wages, supplies, 65% of contract research). NEW post-2016: startups (<$5M revenue, <5 yrs) can offset up to $500K/yr in payroll tax (SECURE 2.0). State credits stack (CA 15% + fed = huge). Requires 4-part test (permitted purpose, tech uncertainty, process of experimentation, technological nature). Best via specialists (KBKG, Alliantgroup, Source Advisors).
Click Generate advisory deep dive for mechanics, IRC citations, a step-by-step execution plan, a worked numeric example on your profile, costs, risks, and this-week actions.
Move trademarks/patents to NV/DE holdco, license back to opco, deduct royalties at state level.
Individual inventor selling patent gets LTCG treatment regardless of holding period.
Buy music catalogs at 8–15x annual royalties — 6–12% cash yield + upside.
Sell forward-flow of your royalties for a lump sum — David Bowie's original playbook.
Own your brand personally, license to your C-corp for arms-length royalty.
TCJA forces 5-yr (US) / 15-yr (foreign) amortization of R&D — plan expense timing carefully.
Sell franchise rights: retained significant power = ordinary income; full transfer = cap gains.
Cost-share IP dev between US parent + foreign sub — future IP owned by low-tax jurisdiction.