ANSWER CAPSULE:The Collaborative Patent Examination Pathway (CPEP) is a proposed USPTO structural reform designed to replace adversarial patent prosecution with a cooperative, digitally [...]

Quick Answer: Wisconsin R&D Tax Credit “No Prior QREs” Provision The “No Prior QREs” status in Wisconsin applies to claimants who have not incurred qualified research [...]

Quick Answer: What are Contract Research Expenses in Wisconsin? Contract research expenses in Wisconsin represent 65% of payments made to third parties (non-employees) for qualified research [...]

Quick Summary: Intercorporate Funding in Wisconsin The Wisconsin research and development (R&D) tax credit allows members of a combined group to disregard intercorporate funding [...]

Quick Answer: What is Wisconsin R&D Credit Sharing? Wisconsin’s sharable R&D credit provision allows corporations within a combined group to transfer unused nonrefundable research [...]