Idaho Patent of the Month – August 2021

Semiconductor devices are electrical components that use semiconductor materials. LEDs, resistors, fuses and transistors are all examples of discrete semiconductor devices. The standard production process results in a final “packaged” semiconductor device die (die) which is much larger and thicker than the die itself. This ultimately greatly increases the size of the circuit that the die is incorporated into. Rohinni, LLC has developed a method to reduce this size by applying a die directly to the circuit.

The method they developed applies a dampening force to the electrically-actuatable element as it is transferred from one substrate to another. Typically this transfer moves a semiconductor from a wafer tape to a circuit. This helps to reduce the dimensions of the products using incredibly small dies (eg. 50 microns thick). The machine is able to precisely align both the wafer tape and the product substrate. Then, dampening is achieved by positioning a needle adjacent the two substrates and moved via an actuator to a position where it can press the electrically-actuatable element into contact with the second substrate. When the needle preses the element and makes contact with the second substrate, the element is immediately dampened. 

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.

Recent Posts