学分 & 激励

吸引和留住成长型企业, 状态 and local governments provide valuable economic incentives such as grants, 税收抵免, 消减等等. 当你的公司扩张时, 进行资本投资或增加新的就业机会, LBMC in partnership with McGuire Sponsel will guide you through the economic incentives process.

We connect the growth plans of our clients with 状态 and local incentives to reduce costs and add significant dollars to the bottom line. 我们通过选址决策帮助企业, while negotiating the best available incentive packages from 状态 and local governments. 你的公司是否要开一家新店, 搬迁或扩建现有设施, the LBMC/McGuire Sponsel team can drive value from investment and growth.


LBMC’s negotiated incentives group advises clients on the nuances of garnering discretionary incentives at the federal, 状态, and local level and ensures ongoing compliance to reduce the risk of claw-backs.


  • 制造商税收抵免
  • R&D税收抵免
  • 转移学分
  • 物业税减免
  • 销售和使用税豁免
  • Reduced Costs for Establishing or Relocating Corporate 总部
  • 对新建、扩建和搬迁设施的激励措施
  • 有利的融资
  • 资助培训及招聘
  • 简化许可和审批
  • Review of recent expansion activity and future expansion plans for potential eligibility for economic incentives
  • Assistance in meetings with 状态 and local economic development and incentive boards



Tennessee has its own credits and incentives to spur economic opportunities in the 状态. LBMC总部位于田纳西州的纳什维尔. No one can navigate the 状态’s credits and incentives laws as well as us.

  • 社区复兴就业信贷
  • 经济发展局学分
  • 加强县域激励措施
  • 快速通道基础设施计划
  • 快速岗位培训
  • 影片激励
  • 工业机械税收抵免
  • 标准工作税收抵免
  • 加强工作税收抵免
  • 超级就业税收优惠
  • 制造商税收抵免
  • R&D学分
  • 转移学分
  • 销售和使用税豁免
  • 呼叫中心
  • 数据中心
  • 总部
  • 制造业
  • 仓库/分布


The financing practice advises on debt and interest rate swaps providing a detailed comparison of the loan and interest rate options available. We negotiate on behalf of the company and complete the process by assisting with the financing recommendation. The economic incentives practice identifies and procures 状态 and local economic incentives for companies that are planning on creating new jobs, 不动产投资(购买), 租赁或建造设施), 或者购买设备.


While most organizations are familiar with traditional bank financing options, many are not aware of the other financing alternatives that may be available. 确定合适的融资工具, 无论是传统的还是另类的, and negotiating optimal 条款 can have a tremendous effect on the bottom line of any organization. LBMC/McGuire Sponsel团队提供独立的, objective and informed advice with a fiduciary responsibility to our clients.


  • 分析公司当前的银行关系和契约
  • 评估债务能力和对额外借款的敏感性
  • 分析债务再融资的可能性
  • Explore the various means and methods of financing and/or refinancing and the probable range of interest costs, 条款, 契约及费用
  • 回顾有关债务的信贷市场状况
  • 协助准备招标书
  • 协助审核项目申请
  • 协助选择融资方式
  • Provide a full transaction management service through to completion; we will work with all parties to meet the completion deadline and, 如果请求, will continue to assist with any post-completion issue that may arise.


  • 交易执行
  • 利率风险管理
  • 政策
  • 诉讼支持
  • 现有合作伙伴
  • 导数的教育
  • 独立估值、交易对手监控等.
  • 积极管理交易对手风险敞口
  • Independent verification of reset notices and settlements calculations
  • Ongoing monitoring of market valuation for restructuring opportunities


当公司扩张时, 重新安置或合并他们的业务, there are many considerations that can drive location and investment decisions. The LBMC/McGuire Sponsel team provides expert site selection and economic incentive negotiation services to help growing businesses identify land and facility opportunities, 确定最佳操作环境, 协商经济激励措施.


当公司寻求扩张时, 重新安置或合并他们的业务, 有许多因素可以驱动位置决策. LBMC/McGuire Sponsel’s site selection services provide comprehensive project location analysis for companies investing in new facilities, 迁移操作, managing location decisions or planning selective consolidations.

  • 场地和/或建筑选择
  • 现场准备
  • 实用程序 & 公共基础设施
  • 交通资源 & 基础设施
  • 人口数据
  • 劳动力成本,技能水平和可用性
  • 劳动力培训的可用性和资金
  • 税负比较
  • 非税成本比较
  • 经济激励谈判和采购
  • 融资机会
  • 各级教育标准
  • 生活质素问题
  • 政治气候与政府领导


Economic incentives include a variety of discretionary incentives available to expanding businesses. 这些激励措施可能包括:

  • 税收减免
  • 工资税抵免
  • 基础设施基金
  • 低息贷款
  • 培训经费
  • 税收增量融资

Economic incentives are available far more frequently than many businesses realize. Businesses should always consider the impact of economic incentives prior to hiring new employees, 进行资本投资或签订租赁/购买协议. Key actions that should trigger a look at potential economic incentives include:

  • 迁移操作
  • 扩展或缩减业务
  • 收购或合并
  • 采购设备
  • 增加工作岗位
  • 培训计划
  • 购买、租赁或建造设施



The 替代简化信贷(ASC) is an alternative method used to compute R&D税收抵免. 使用ASC方法的公司可以申报R&D credits even in cases where they do not qualify for traditional 税收抵免. 从2015年开始,asc也可以在修改后的报表中使用.


Low-income housing 税收抵免 are dollar-for-dollar federal 税收抵免 that are allocated and administered by individual 状态 housing agencies. These credits provide funding for the development costs of low-income housing projects by allowing investors to offset up to 70 percent of the present value of the costs incurred in developing low-income units for rental housing projects. Each 状态 administers its LIHTC program differently and the specific requirements of the program change from year to year.