Financial Leadershipfor the Long Development Cycle

Yes. Qualified small businesses can elect to apply up to $500,000 of R&D credits annually against payroll taxes rather than income taxes. This allows pre-revenue startups to benefit from R&D credits even without taxable income.

Many activities qualify including clinical trial design and execution, drug formulation development, medical device prototyping, diagnostic test development, process development for manufacturing, and software development for research applications.

We implement site-by-site accrual tracking, patient enrollment analysis, and protocol-based cost estimation. This ensures your financials accurately reflect incurred costs, which is critical for investor reporting and audit readiness.

Qualified Small Business Stock under Section 1202 lets investors in a qualifying C corporation exclude a large share of the gain when they exit. The rules changed for stock acquired after July 4, 2025. The per issuer exclusion cap moved from $10 million to $15 million, the gross asset ceiling at the company level moved from $50 million to $75 million, and there is now a tiered holding period with a partial exclusion at three and four years and the full exclusion at five. Stock acquired before that date stays under the prior rules, so which shares an investor holds matters. We confirm the facts before anyone plans around a number.