Luke Rushing serves as Partner and head of Research Tax Credits at ABGi USA, where he plays a central role in defining the firm’s strategic direction and operational excellence. He leads the national R&D tax strategy and oversees the ABGi’s production team—guiding the delivery of technical studies, managing IRS engagements, and ensuring clients receive maximum, defensible credits with minimal disruption. He is also actively involved in organizational planning, enterprise-wide collaboration, and long-range business development initiatives.

With over a decade of specialized experience in R&D tax consulting, Luke has conducted and directed hundreds of technical studies, unlocking hundreds of millions of dollars in credits for businesses across biotechnology, manufacturing, and other innovation-driven sectors. His dual expertise in biomedical science and business enables him to navigate complex technical and regulatory landscapes, effectively translating scientific activities into financial opportunities.

Luke’s leadership style is grounded in precision, transparency, and mentorship. He is recognized for his expertise in coaching teams, promoting operational rigor, and developing scalable systems that align with client goals and compliance standards. He is a key voice in shaping client strategies and a trusted advisor to both technical teams and executive leadership.

He holds a Bachelor of Science in Biomedical Science from Texas A&M University before attending Texas Tech University MBA program.

Jim Foster, JD, serves as Director of Tax at ABGi USA, where he leads the firm’s strategic delivery of incentive solutions. With nearly two decades of experience in tax law, Jim is recognized for his legal and technical mastery, ability to drive internal and external value, and audit defense success and relationship-build with the IRS.

Throughout his career, Jim has built high-impact incentive portfolios and led tax credit initiatives for Fortune 500 firms, international enterprises, and mid-market businesses. He has designed and launched new service lines, served as a subject matter expert and trainer during significant legislative shifts, and successfully defended complex cases through both federal and state audits.

Before joining ABGi, Jim held senior roles at several national consulting firms, where he led tax incentives departments, developed technical guidance programs, and helped build large-scale tax credit initiatives that generated more than $1 billion. He began his tax career at a public accounting firm, where he helped the business advance and maintain double-digit growth while gaining hands-on experience supporting small business success.

Known for his coaching-first leadership style, Jim emphasizes team development, mentorship, and practical training to cultivate strong, capable tax professionals. His guiding mantra: helping clients achieve their financial and tax goals through excellent and timely service.

Jim received his Bachelor of Science in Political Science from Texas A&M University and his Juris Doctor from South Texas College of Law Houston. He is a licensed attorney in the State of Texas.

Kris Huffman serves as the Associate Director of Real Estate – Innovation & CAPEX Funding at ABGi USA, where he brings over a decade of specialized experience in tax incentives, cost segregation, and commercial real estate strategy. In his role, Kris He leads the delivery of ABGi’s real estate tax services—helping clients improve cash flow and uncover savings through advanced energy, real estate, and depreciation-based incentive programs.

Kris has worked with some of the largest names in the AEC, retail, restaurant, and healthcare sectors, providing real estate incentive studies and fixed asset solutions that have resulted in millions of dollars in tax savings. His expertise spans IRS audit defense, utility studies, and 179D/45L energy-efficiency incentives, making him a trusted advisor for property owners and developers nationwide.

Prior to joining ABGi, Kris held key consulting roles at leading tax and engineering firms, where he developed a reputation for precision, responsiveness, and results. His approach blends technical knowledge with a client-focused mindset—ensuring value at every stage of the project lifecycle.

Kris holds a Bachelors Degree from Ouachita Baptist University. His leadership continues to drive impact across ABGi’s real estate services through innovation, compliance insight, and strategic tax planning.