How Holding Companies Manage R&D Tax Credits Across Subsidiaries episode artwork

EPISODE · Jun 12, 2026 · 11 MIN

How Holding Companies Manage R&D Tax Credits Across Subsidiaries

from The Holding Company with Fexingo: Multi-Business Owners, Portfolio Companies, and Diversified Operators · host Fexingo

Episode 47 of The Holding Company with Fexingo dives into a strategy few multi-business owners optimize: the strategic allocation of R&D tax credits across a portfolio. Lucas and Luna use the real-world example of a mid-tier industrial holding company with five subsidiaries — three doing genuine R&D, two not — and show how shifting the tax credit benefit to the highest-margin unit can boost net income by 12% without any operational change. They walk through the mechanics of the Section 41 credit, the IRS's 'qualified research' definition, and the pitfalls of failing to document activities subsidiary-by-subsidiary. The episode also touches on the pending 2026 sunset of the startup provision and how holding companies can use internal cost-sharing agreements to reallocate credit. A practical, numbers-driven look at a lever most operators ignore. #RDtaxCredits #HoldingCompanies #MultiBusinessOwners #TaxStrategy #Section41 #PortfolioCompanies #SubsidiaryOptimization #TaxPlanning #CostSharingAgreements #BusinessTaxes #RDCreditSunset #IRS #EBITDA #EffectiveTaxRate #CorporateFinance #BusinessStrategy #FexingoBusiness #BusinessPodcast Keep every episode free: buymeacoffee.com/fexingo

Episode 47 of The Holding Company with Fexingo dives into a strategy few multi-business owners optimize: the strategic allocation of R&D tax credits across a portfolio. Lucas and Luna use the real-world example of a mid-tier industrial holding company with five subsidiaries — three doing genuine R&D, two not — and show how shifting the tax credit benefit to the highest-margin unit can boost net income by 12% without any operational change. They walk through the mechanics of the Section 41 credit, the IRS's 'qualified research' definition, and the pitfalls of failing to document activities subsidiary-by-subsidiary. The episode also touches on the pending 2026 sunset of the startup provision and how holding companies can use internal cost-sharing agreements to reallocate credit. A practical, numbers-driven look at a lever most operators ignore. #RDtaxCredits #HoldingCompanies #MultiBusinessOwners #TaxStrategy #Section41 #PortfolioCompanies #SubsidiaryOptimization #TaxPlanning #CostSharingAgreements #BusinessTaxes #RDCreditSunset #IRS #EBITDA #EffectiveTaxRate #CorporateFinance #BusinessStrategy #FexingoBusiness #BusinessPodcast Keep every episode free: buymeacoffee.com/fexingo

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How Holding Companies Manage R&D Tax Credits Across Subsidiaries

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This episode is 11 minutes long.

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This episode was published on June 12, 2026.

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Episode 47 of The Holding Company with Fexingo dives into a strategy few multi-business owners optimize: the strategic allocation of R&D tax credits across a portfolio. Lucas and Luna use the real-world example of a mid-tier industrial holding...

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