Research and Development Tax Credit Explored

Ashley Thompson leads BKD’s Research & Experimentation Tax Credit Services and spends 100% of his time in this arena. He has conducted studies for several manufacturers, including those in the furniture, electronics, automotive and aerospace industries. Ashley’s responsibilities include overseeing engagements, reviewing studies conducted by professionals at BKD, providing audit support during Internal Revenue Service exams and state agency exams, assisting clients with the development of improved strategies for capturing credits on a go-forward basis and managing the overall research tax credit practice.

Ashley has been instrumental in training BKD personnel in other BKD offices about research and experimentation services. He is further responsible for maintaining relationships with alliance firms that outsource their research tax credit services to BKD.

Ashley is a regular speaker at seminars and conferences, including the Indiana Tax Conference, and has given several presentations for other CPA and law firms. He also has authored articles for BKD newsletters and the National Association of Manufacturers (NAM) Leadership for Manufacturers magazine.

Ashley is a 2001 graduate of Wabash College, Crawfordsville, Indiana, with a B.A. degree in economics.

Roseann M. Cutrone’s practice involves controversy, planning, policy and legislative work focusing on a variety of issues, including the U.S. tax treatment of intellectual property (IP) transactions. In particular, she has considerable experience advising clients in the area of joint venture IP licensing transactions and in the area of the R&E tax credit, including the representation of numerous clients in making R&E credit claims as well as defending such claims at the audit and appeals stages before the Internal Revenue Service.
In addition, Ms. Cutrone counsels clients on the various U.S. and international information reporting and withholding requirements. She has experience undertaking compliance reviews and remediation efforts and in setting up best practices procedures.
Ms. Cutrone has co-authored several articles, including two published in Tax Notes: one on tax deferral and one on the export source rule.

Kathleen King is based in Taxand USA where she is a Managing Director with Alvarez & Marsal’s Taxand, LLC. She focuses on assisting clients in claiming, and documenting and sustaining tax incentives including research tax credits, domestic production deductions and fixed asset treatment.

With over 15 years of experience, Kathleen’s projects have ranged from targeted consulting engagements designed to address a specific issue to large-scale projects utilizing engagement teams working concurrently in multiple locations. She has advised clients across a variety of industries including aerospace and defence, food products, manufacturing, pharmaceutical products, and software.

Prior to joining A&M, Kathleen was a senior manager with KPMG, where she served as a National Resource for the Research Credit Services team. Previously, she was with Arthur Andersen. Kathleen was also a member of each firm’s national Research Tax Incentives team.

Kathleen earned her bachelor’s degree in Mineral Land Management from the University of Colorado and her master’s degree in Accounting from American University in Washington, D.C. She is a Certified Public Accountant (CPA).

Brett Ritter is a Director within PricewaterhouseCoopers, LLP’s (PwC) Tax Projects Delivery Group. He focuses exclusively on securing federal and state research tax credits for his clients. With 12 years of experience within the public accounting industry, Brett has significant experience working in the research tax credit arena and has secured research tax credits for clients within the aerospace and defense, high-tech, pharmaceutical, automotive, chemical, software, consumer products, manufacturing, and financial services industries. In addition to serving his clients, Brett also serves as an instructor at numerous firm-sponsored learning events, educating specialists and non-specialists on issues and developments regarding federal research tax credits. Brett is a CPA in Georgia and Texas and works out of the PwC Atlanta office.

Betsy Mullins is Senior Vice President for Policy and Political Affairs at TechNet, the bipartisan political network of tech CEOs that promotes the growth of the innovation economy. For almost 20 years, Mullins has held a variety of communications, policy and management positions in Democratic politics.

Prior to TechNet, she was the Deputy Director of the Democratic Governors Association during the 2006 cycle when Democrats won the majority of governorships for the first time since 1994. She has also managed public affairs campaigns for New York-based agency SS+K, and produced campaign ads at the Dixon Davis Media Group.

During the Clinton Administration, Mullins served as the Deputy Chief of Staff for Energy Secretary Bill Richardson and as executive director of his external advisory board. She also worked in the political affairs shop of Vice President Al Gore. On the Hill, she was press secretary to Sen. Jack Reed (D-RI). Mullins started her DC career working for Rep. Vic Fazio (D-CA) at the Democratic Communications Campaign Committee. She went on to serve as his communications director and as the executive director the Democratic Caucus. Mullins started her professional life as a business reporter in Miami for three years.

An Ohio native, Mullins earned her bachelor’s degree in political science at Mount Holyoke College and a master’s degree in international political economy at the London School of Economics.