This webinar explored the current developments and best practices related to the R&D Credit’s Process of Experimentation Test. The process of experimentation test has been a primary focus of research credit examinations by the IRS for many years. Recent court cases have invigorated the focus. Alvarez & Marsal’s Kathleen King, Paul Wong, and Andrew Nguyen discuss the available guidance on the Process of Experimentation Test, recent developments, and practical considerations to document the process of experimentation for specific industry segments including Software/High Tech and Pharmaceutical.