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