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
