Conformity

Automation of compliance across PubLaw 95-507, IRC §§ 41, 174, 6001,

the Inflation Reduction Act of 2022 (IRA), and

The One Big Beautiful Bill Act of 2025 (OBBB).

• The Strategic Management and Research Technology infusion (SMaRTi™) system, managed by The Ford Enterprises Group, LLC (F-E-G), operates as a Research and Science, Fifth Party Logistics (5PL) provider under NAICS Code 541614, in compliance with IRC Sections 174, 6001, and Public Law 95-507.

• FEG oversees Legal Entity Identifier (LEI) 894500P8LIX5ZWOKNE48, a unique 20-character alphanumeric code under ISO 17442, used globally to ensure transparency in financial markets and facilitate accurate identification of entities in financial operations.

• The process restructures the tax benefit framework by converting deferred benefits into immediate financial relief, maintaining full legal compliance while automating adherence and optimizing liquidity timing as a daily operational expense under Section 174.

 Step-by-step SMaRTi™ process aligns with key tax regulations

IRC Section 174 compliance: 

    • Capitalizes and amortizes R&E expenditures over 5 years (domestic) or 15 years (foreign). 

    • Automates classification of Qualified Research Expenses (QREs) such as software development, prototype creation, and experimental processes. 

    • Enables real-time, lossless capture of eligible QREs for accurate alignment with credits, without altering statutory amortization rules. 

    • Ensures software development costs are categorized under Section 174. 

IRC Section 6001 compliance: 

    • Maintains accurate records to substantiate deductions, credits, and claims. 

    • Automates documentation and creates audit trails. 

    • Records transactions with metadata, including D-U-N-S numbers and invoice timestamps.