Determining Reasonable Compensation for Owner Employees
Overview
This session will expand on methodologies to employ when owner-employee compensation is at issue. The session will focus on determinations of reasonable replacement compensation for individuals who both provide services to a closely held business or professional practice and also have an ownership stake in the enterprise. Executive Compensation in the form of options and restricted stock will also be covered in the context of marital dissolution proceedings.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Highlights
The major topics covered in this class include:
- An analytical framework for analyzing and opining on reasonable replacement compensation for owner-employees of closely held businesses and professional practices in the context of tax planning, compliance, management consulting and business appraisal assignments
- Executive compensation components, including the valuation of non-qualified plans and restricted stock units
Prerequisites
Familiarity with owner-employee compensation issues.
Designed For
Practitioners that encounter questions and needs to evaluate the propriety of reasonable owner-employee compensation
Objectives
After attending this presentation, you will be able to...
- Identify what constitutes compensation between traditional compensation and executive compensation plans
- Apply the multi factor test and independent investor test as established in landmark US Tax Court case law
- Determine where to find resources
Preparation
None
Notice
Email w/link to webinar & materials will come from webinars@cpacrossings.com. If you do not receive email, check junk folder then contact CPA Crossings @ 877-370-2220 ext 1/webinars@cpacrossings.com
Leader(s):
Leader Bios
Ron Seigneur, CPA2Biz Inc
Ron is Managing Partner of Seigneur Gustafson LLP in CO. He has over 30 years of valuation experience and has been endorsed as an expert witness in several jurisdictions and has served in appointments such as trustee, mediator, arbitrator and special master of the court. Ron is very active nationally as an educator and author of valuation science and has written and taught advanced level valuation courses in several states for the AICPA, NACVA, state bar associations and the Environmental Protection Agency. He is past chair of the AICPA Accredited in Business Valuation committee and NACVA’s Professional Standards Board. He is an adjunct professor at the University of Denver Daniels College of Business where he teaches Valuing a Business. Ron is an author and lead instructor of the Association of Legal Administrator’s national Law Firm Management Essentials training program. Ron holds a BA in Hotel Restaurant and Institutional Management from Michigan State University and an MBA in Accounting and Corporate Policy from the University of Michigan. He is co-author of the 1300+ page treatise on business appraisal titled Financial Valuations: Applications and Models; Reasonable Compensation; Application and Analysis for Appraisal, Tax and Management; The Cannabis Industry Accounting and Appraisal Guide; and the soon to be released, Financial Expert Guide for Family Law Judges and Attorneys. Ron also continues to focus attention to tax planning and compliance matters, as well as emphasizing succession and exit planning strategies for Seigneur Gustafson clients and their professional advisors. Ron has co-authored 3 books, including The Cannabis Industry Accounting and Appraisal Guide. He is an adjunct professor at the University of Denver and a speaker on professional practice issues.
Non-Member Price $95.00
Member Price $75.00