MossAdams - Ray Esquivel

Industry Expertise

Life Sciences Power & Utilities Retail Technology

Practice Focus

China Practice Credits & Incentives R&D Tax

Biography

Ray has worked in public accounting since 2001. Having specialized in R&D tax credit services since 2010, he provides clients with a deep understanding of the technical rules applicable to each client’s circumstances when calculating their R&D credits. He also delivers large-scale federal specialty tax projects and offers assistance with the defense of these credits upon examination. Ray serves both small and large companies in a wide range of sectors: software, pharmaceutical, e-retail, semiconductor, and utilities.

Prior to specializing in R&D tax credits, Ray served clients in a compliance-based role, which involved assisting with federal and state returns as well as annual tax provision preparation.

Professional Affiliations

Member, California State Bar

Education

BA, communications, Santa Clara University
JD, University of Southern California
MBT, University of Southern California

Insights from Ray Esquivel

Impacts of Tax Cuts and Job Act (TCJA) on Research and Experimentation (R&E)

Taxpayers who feel amortization of R&E expenses has a negative effect on their taxes are pushing Congress to draft a fix.

TCJA and 2022 Impact to Research & Experimental Expense Treatment

Companies may need to change handling of research and experimentation expenses in light of newly effective TCJA tax rules.

How Pharmaceutical Companies Can Claim the Orphan Drug and R&D Tax Credits

Going further than the R&D tax credit, the orphan drug tax credit allows offsets up to 25% of research costs.

New Guidance on Payroll Tax Deferrals and Credits Under the CARES Act

The IRS published guidance on the payroll tax deferral provided by the CARES Act. Learn more details.

How the ASC 730 Safe Harbor Directive May Benefit Taxpayers Claiming R&D Credit

Taxpayers might be able to reduce the burden and risk associated with applying for R&D credit—and potentially receive a higher credit amount.

Navigate Uncertainty Surrounding the New R&D Credit Payroll Offset

If you’re eligible for the R&D credit payroll offset, learn how to navigate the coordination challenges.