Massachusetts Patent of the Month – October 2023
Imagine a world where you can enjoy a perfectly brewed cup of coffee or a refreshing glass of iced tea at the push of a button, without the need for filters, pods, or complicated brewing processes. Cometeer, Inc. is trying to make this dream a reality, bringing ease and flavor to our morning routines.
Cometeer has recently been granted a patent for the controlled heating of their coffee product. The company’s solution to the stress of our morning drink is frozen. Flash frozen, in fact. With this method, coffee is brewed to perfection and flash frozen to lock in freshness and flavor. Simply melting the product can result in lost flavor and takes significant time. The newly patented technology allows their flash frozen pods to be controllably melted and agitated into the perfect drink.
Cometeer’s magic starts with frozen liquid contents stored in specially designed, recyclable capsules. These receptacles preserve the flavors, aromas, and freshness of the contents without the need for preservatives or additives. The frozen liquid contents are placed in a chamber within the Cometeer dispenser. The capsule is perforated at just the right moment, creating a product outlet.
The system then adds water or other liquids to dilute the concentrated product, agitating the capsule which causes the dilution liquid to move around the concentrated frozen product. These actions, together, thaw the concentrate and mix it with the dilution liquid. Once the contents are transformed into a delicious liquid gold, the dispenser efficiently delivers the beverage into your cup, glass, or container, ready for consumption.
Cometeer’s brilliance lies in its adaptability. It tailors the melting and dilution process to the unique characteristics of each frozen content, ensuring the perfect taste, aroma, and texture every time. Whether it’s a steaming cup of coffee or a chilled fruit drink, Cometeer delivers an exceptional experience.
Are you developing new technology for an existing application? Did you know your development work could be eligible for the R&D Tax Credit and you can receive up to 14% back on your expenses? Even if your development isn’t successful your work may still qualify for R&D credits (i.e. you don’t need to have a patent to qualify). To find out more, please contact a Swanson Reed R&D Specialist today or check out our free online eligibility test.
Who We Are:
Swanson Reed is one of the U.S.’ largest Specialist R&D tax advisory firms. We manage all facets of the R&D tax credit program, from claim preparation and audit compliance to claim disputes.
Swanson Reed regularly hosts free webinars and provides free IRS CE and CPE credits for CPAs. For more information please visit us at www.swansonreed.com/webinars or contact your usual Swanson Reed representative.
What is the R&D Tax Credit?
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.
R&D Tax Credit Preparation Services
Swanson Reed is one of the only companies in the United States to exclusively focus on R&D tax credit preparation. Swanson Reed provides state and federal R&D tax credit preparation and audit services to all 50 states.
If you have any questions or need further assistance, please call or email our CEO, Damian Smyth on (800) 986-4725.
Feel free to book a quick teleconference with one of our national R&D tax credit specialists at a time that is convenient for you.
R&D Tax Credit Audit Advisory Services
creditARMOR is a sophisticated R&D tax credit insurance and AI-driven risk management platform. It mitigates audit exposure by covering defense expenses, including CPA, tax attorney, and specialist consultant fees—delivering robust, compliant support for R&D credit claims. Click here for more information about R&D tax credit management and implementation.
Our Fees
Swanson Reed offers R&D tax credit preparation and audit services at our hourly rates of between $195 – $395 per hour. We are also able offer fixed fees and success fees in special circumstances. Learn more at https://www.swansonreed.com/about-us/research-tax-credit-consulting/our-fees/
Choose your state










