BGM Group

• Perform detailed technical and financial analysis to determine eligibility for federal and state R&D tax credits • Evaluate qualified research activities, qualified research expenses (QREs), and applicable methodologies • Analyze and document technical uncertainties, business components, and nexus to permitted purpose • Review and interpret IRC §41, Treasury Regulations, IRS guidance, and relevant case law • Assess risks and support positions taken on R&D claims with defensible technical documentation • Prepare and review R&D tax credit calculations, forms, and supporting schedules • Draft clear, well-supported technical memoranda and client-facing reports • Collaborate with client personnel to gather documentation, conduct interviews, and understand development activities • Coordinate with internal tax teams to ensure proper integration of R&D credits into income tax returns and provisions • Respond to IRS and state tax authority inquiries related to R&D claims, including audits when requested • Maintain current knowledge of legislative, regulatory, and procedural changes impacting R&D credits • Develop and refine templates, workpapers, and internal processes to improve consistency and quality • Deliver timely, accurate work that meets professional standards and client expectations

• Manage and perform the full lifecycle of cost segregation studies • Analyze fixed asset data, construction documents, and engineering reports to identify reclassifiable property • Apply appropriate cost segregation methodologies and depreciation lives under MACRS • Research and interpret applicable tax law, IRS guidance, audit techniques guides, and court cases • Prepare detailed workpapers and documentation supporting cost segregation conclusions • Quantify depreciation benefits and explain tax implications to clients and internal tax teams • Collaborate with internal tax professionals to ensure proper integration into tax returns and planning strategies • Review and maintain technical accuracy of cost segregation calculations and supporting schedules • Assist with responses to IRS or state tax authority inquiries related to cost segregation studies, when requested • Monitor legislative and regulatory developments impacting depreciation and cost recovery • Develop and refine templates, processes, and internal documentation to improve consistency and efficiency • Maintain strong client relationships through clear communication and reliable delivery