Exhibit D - Research Credit Wage Issue Chart - 4/30/2004 |
|
Department
|
Pre-Clinical
|
Clinical
|
Post Clinical
|
Biology
|
1
|
|
|
Pharmacology
|
1
|
|
|
Chemistry
|
1
|
|
|
Drug Metabolism
|
1
|
|
|
|
|
|
|
Pharma Development
|
1
|
1
|
|
Analytical Chemistry
|
1
|
1
|
|
Pharma Tech
|
1
|
1 & 2
|
|
Drug Safety
|
1
|
1 & 2
|
|
|
|
|
|
Biostatistics
|
|
1 & 2
|
1 & 2
|
Clinical R&D
|
|
1 & 2
|
1 & 2
|
Medical Services
|
|
2 & 3
|
2 & 3
|
Medical Affairs
|
|
2 & 3
|
2 & 3
|
Regulatory Affairs
|
|
4
|
4
|
Drug Surveillance
|
|
4
|
4
|
Where is the audit issue?
1 = Do the salaries above first line manager qualify?
2 = Do these activities constitute qualified research?
3 = Does the activity constitute direct support of qualified research?
4 = This activity probably does not constitute qualified research or qualified services.
This chart does not address all potential research credit issues. See the Research Credit ATG for a more in-depth discussion the Research Credit
ATG for a more in-depth discussion of potential issues.
Research Credit Wage Issue Chart
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Page Last Reviewed or Updated: October 07, 2008