Mississippi Patent of the Month – August 2021
Surgeons use computer aided guidance or MRI generated cutting angles. Many times, the accuracy of these lines are called into question when used in real world scenarios. Most surgeons prefer to verify the straightness and alignment of their cuts using metal rods and manual guides before committing to a cut – thereby rendering the computer aided guides mostly pointless. LASRlign, LLC had developed a laser guide with greater accuracy, hoping to make it more realistic to use in a real world scenario.
The laser guide has both a vertical and horizontal laser assembly. These assemblies both have laser emitting devices and lenses. The horizontal assembly is parallel to the base plate, and the vertical is perpendicular to the end plate. In order for this device to verify the position of a surgical cut, the laser guide is first inserted into a surgical block. In the example of a knee surgery, the block is mounted on the knee and enables the laser guide to project horizontal laser light and vertical laser light onto the patient. Each of these assemblies project beams which are refracted by lenses to project two laser lines with real accuracy. The horizontal laser light verifies the position of the surgical cut, and the vertical laser verifies the alignment of the cut. The proposed cuts are marked, and the guide is removed. At this point the surgeon may continue onward, making their cuts and beginning surgery.
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The Research & Experimentation Tax Credit (or R&D Tax Credit), is a general business tax credit under Internal Revenue Code section 41 for companies that incur research and development (R&D) costs in the United States. The credits are a tax incentive for performing qualified research in the United States, resulting in a credit to a tax return. For the first three years of R&D claims, 6% of the total qualified research expenses (QRE) form the gross credit. In the 4th year of claims and beyond, a base amount is calculated, and an adjusted expense line is multiplied times 14%. Click here to learn more.
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