Oregon Patent of the Month – October 2024

MonolithIC 3D Inc. has redefined innovation in semiconductor design with its cutting-edge method for designing monolithic 3D integrated circuits (ICs). This groundbreaking approach leverages advanced Computer-Aided Design (CAD) tools to partition circuits into distinct levels—such as logic, memory, and RF—stacked vertically with seamless interconnections. Unlike traditional stacked-layer processes that rely on bulky and costly Through-Silicon Vias (TSVs), MonolithIC 3D’s method integrates ultra-dense vertical connections that scale naturally with semiconductor advancements.

The innovation lies in its precision. Using specialized CAD tools, designers can optimize placement and routing across levels with unmatched accuracy. For instance, the first level may host logic transistors processed on a different node than the second-level memory transistors, allowing unparalleled design flexibility. These tools synchronize the placement of inter-level connection pads, ensuring efficiency in both layout and routing.

MonolithIC 3D’s approach accommodates diverse functional requirements. The second level, often a memory-dominant structure, is modular and adaptable, enhancing versatility across applications. Additional levels can incorporate specialized features such as RF circuits or advanced input-output cells, making this technology ideal for modern, multifunctional devices.

By drastically reducing the size of inter-layer connections compared to TSVs, this method enables denser designs, lower power consumption, and enhanced performance. It represents a leap forward in 3D IC technology, unlocking new possibilities for compact and powerful chips in applications ranging from high-performance computing to energy-efficient IoT devices. With MonolithIC 3D Inc.’s innovations, the future of semiconductor design is here.

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.

Are you eligible?

R&D Tax Credit Eligibility AI Tool

Why choose us?

directive for LBI taxpayers

Pass an Audit?

directive for LBI taxpayers

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.

Never miss a deadline again

directive for LBI taxpayers

Stay up to date on IRS processes

Discover R&D in your industry

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/

R&D Tax Credit Training for CPAs

directive for LBI taxpayers

Upcoming Webinars

R&D Tax Credit Training for CFPs

bigstock Image of two young businessmen 521093561 300x200

Upcoming Webinars

R&D Tax Credit Training for SMBs

water tech

Upcoming Webinars

Choose your state

find-us-map

Recent Posts