The F-E-G’s unique status as a 5PL under NAICS 541614, combined with its SMaRTi® process, distinguishes it from  traditional 1PL, 2PL, 3PL, or 4PL models.

Traditional systems typically record R&D credits as deferred tax assets or rely on yearly reconciliation, where aggregation can trigger statutory limits (such as de minimis rules or percentage caps). F-E-G’s SMaRTi® process, however, effectively transforms each invoice’s QRE data into an immediate tax credit automating best value.

The embedded tax credit value is applied immediately against the company’s tax liability. This effectively transforms a deferred tax benefit into immediate liquidity, allowing companies to use the funds right away for further research or operational needs. This results in:

• Immediate liquidity and tax liability reduction without aggregation delays.

• No artificial caps, deferred credit challenges, or limitations imposed by conventional accounting cycles.

• A fully auditable, transparent compliance trail that satisfies stringent IRS documentation and verification requirements.

By embedding its Strategic Management and Research Technology Infusion (SMaRTi®) process into its operation,

F-E-G leverages a patented, automated system to identify

and quantify every qualified research expense (QRE) as

soon as it is captured on an invoice-automating best value.

Key elements of the SMaRTi® process in the 5PL model include:

• Automated Data Integration: Every invoice is enriched by researched and developed IRC and CFR regulations, adding metadata that tags each line item as a potential qualified research expense if it meets IRS criteria.

• Patented Compliance Firewalls: These secure channels ensure the original invoice remains untouched while embedded compliance data is added.

• Direct Monetization: Qualified expenses are immediately converted, on a one-to-one basis, into redeemable tax credits, allowing for an immediate reduction in tax liability.

This integration means that, when an expense qualifies under Internal Revenue Code (IRC) § 41 (or other applicable provisions), it automatically becomes eligible for a full, 100 percent dollar-for-dollar credit. No “credit carryforward” or deferred recognition is necessary—the benefit is embedded in the daily operational flow automating best value.

SMaRTi™, the pull-push process approach prioritizes measurable compliancy at every level, assurance of compliance, accountability and measurability optimization to value automated on each transaction, via optimizing invoice end-to-end process automation.

Integration into the Invoicing Process via SMaRTi®

What differentiates the Ford Enterprises Group’s approach is its seamless integration of tax incentive recognition directly into the financial workflow. Automated invoice enrichments transform tax-deferred liabilities into dollar-for-dollar redeemable tax credits and refund credits per daily operations.

This approach helps businesses achieve zero tax liability, while monetizing liquidity per accounts receivables leveraging:

• 26 U.S. Code § 38 Sec. 41 (Research),
• 26 U.S. Code § 38 Sec. 46 (Inv) and
• 26 U.S. Code § 41 (R&D)

The embedded tax credit value is applied immediately against the company’s tax liability. This effectively transforms a deferred tax benefit into immediate liquidity, allowing companies to use the funds right away for further research or operational needs.

 The SMaRTi® process:

• Unlike traditional 1PL, 2PL, 3PL, or 4PL setups—which face periodic aggregation, deferred recognition, and IRS-imposed limits—the SMaRTi® process automates, verifies, and monetizes research expenditures in real time.

• Through advanced data integration, patented compliance measures, and seamless ERP connectivity, every dollar spent on qualified research is transformed immediately into a 100 percent dollar-for-dollar tax credit.

• This innovation not only eliminates limitations, caps, or restrictions but also provides a compelling competitive advantage by optimizing liquidity, enhancing compliance transparency, and enabling continuous reinvestment in research and development. In doing so, F-E-G’s approach drives sustainable economic growth and positions the organization as a leader in both logistics and technological innovation automating best value.
  

In summary, Ford Enterprises Group’s SMaRTi® process is a finely tuned mechanism that adheres closely to the IRC § 41 rules and Treasury Regulations governing qualified research expenses.