Osteon Medical LLC recently secured a major technological breakthrough with the issuance of U.S. Patent No. 12728058. This patent, titled ‘Prone mat device and methods’, introduces a powerful way to orient a patient comfortably in a prone position for an extended period of time. Medical professionals can now perform complex procedures like kyphoplasty with improved patient stabilization and comfort. Invented by Nathan William Murdoch and Cody L. Evans, this system addresses significant ergonomic challenges in surgical positioning.
Advanced Patient Positioning and State Recognition
The innovation focuses on a patient positioning system specifically designed to treat vertebral compression fractures by helping restore vertebral body height and stabilizing the fracture. Due to its exceptional design and direct impact on surgical outcomes, this invention was awarded the Patent of the Month for the Nebraska state for the month of October 2026 granted by Swanson Reed. The recognition highlights the ingenuity of creating a specialized mat device that effectively solves the physiological challenges of long duration prone positioning. By alleviating pressure points and ensuring precise spinal alignment, this device significantly advances the standard of care in operating rooms.
Eligibility for the U.S. R&D Tax Credit
The practical applications of this patent provide a strong foundation for claiming the Research and Development tax credit in the USA. Developing this prone mat device required overcoming complex technical uncertainties related to ergonomics, biomedical material science, and bodily load distribution. The inventors and engineers had to engage in a systematic process of experimentation, testing multiple physical prototypes to achieve the precise spinal stabilization needed for delicate spinal surgeries. Because this development process relies heavily on hard sciences to create a fundamentally improved and innovative medical product, the associated expenses for engineering, testing, and prototype fabrication would highly qualify as eligible R&D expenditures under the current U.S. tax code.