California Patent of the Month – October 2023
Adagio Medical Inc., a privately held medical device company located in Laguna Hills, California, has patented their design for a cryoablation element capable of creating lesions in target tissues. Tissue ablation is a common approach to treating heart conditions like atrial fibrillation which may lead to heart palpitations or shortness of breath.
The ablation apparatus, marketed as iCLAS™ is an ultra-low temperature cryoablation (ULTC) system comprising a handle and a flexible elongate shaft that extends to a distal tip. What sets it apart is the incorporation of a solid thermally conductive liner within the shaft, which covers only a portion of the perimeter of ablation energy elements. This thermally conductive liner, often made of a thermoplastic elastomer loaded with thermally conducting materials like aluminum oxide or boron nitride, facilitates superior thermal conduction.
The design can be tailored for specific medical needs, featuring multiple ablation energy delivery lumens and return lumens, allowing for adaptable and precise treatment. Moreover, it offers the option to introduce a cryogen, such as near-critical nitrogen, as the source of ablation energy.
This application marks a significant advancement in cardiac care, enabling healthcare professionals to address conditions, like atrial fibrillation, atrial flutter, and ventricular tachycardia, more effectively than ever before. The ablation apparatus embodies a holistic approach to medical innovation, blending cutting-edge materials, precise engineering, and a profound understanding of medical needs.
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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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