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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