West Virginia Patent of the Month – December 2021

Touchstone Research Laboratory, Ltd. (TR Laboratory) is an R&D facility who works with various companies to improve existing products and develop completely new products. They also perform their own R&D, inventing new technologies to make the world a better place.

Recently, their efforts have been focused on the development of a carbon foam based silicon carbide. Silicon carbide is a semiconductor base material that consists of pure silicon and pure carbon. While the compound can be found in nature, it is incredibly rare. As such, there have been great efforts to find an efficient lab-based production method. TR Laboratory’s method uses carbon foam and a polysiloxane resin. TR Laboratory is an expert in carbon foam, having developed their own specialized version called CFOAM®. This particular foam can be produced as thin sheets or near-net-shape 3D components. The design optimizes space in the foam to be filled with resins.

The carbon foam is filled with the polysiloxane resin and heated to 1000°C to allow the two materials to react. The temperature can be increased to 2000°C depending on the type of resin used. The reaction results in the production of silicon carbide, with a yield ranging from 50% to 90% based on the amount of silicon in the resin. This system provides reliable and consistent silicon carbide production.

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.

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