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Determining Reasonable Compensation for Owner Employees

Tuesday, December 31
 9:00am - 10:00am

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1.00 Credits

Member Price $55.00

Non-Member Price $75.00

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.

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

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

Designed For

Practitioners that encounter questions and needs to evaluate the propriety of reasonable owner-employee compensation

Prerequisites

Familiarity with owner-employee compensation issues.

Preparation

None

Notice

You will receive an email from CPA Crossings via Webex with instructions to access the webinar.

Leader(s):

Leader Bios

Ronald Seigneur

Ronald L. Seigneur, MBA, CPA/ABV, CVA Seigneur Gustafson Knight LLP/Lakewood, Colorado Mr. Seigneur, a respected business valuation expert with a consulting firm in Lakewood, Colorado, is also an Adjunct Professor at the University of Denver College of Law where he teaches leadership and management classes. He often provides testimony as an expert witness in several jurisdictions on a wide range of issues ranging from complex business valuations, forensic investigations, accounting malpractice defense, and various forms of economic damages. Mr. Seigneur is a recognized author on business valuation science and management topics and has been a featured speaker at several national AICPA conferences, as well as state bar associations, state CPA societies and the Environmental Protection Agency. He is the immediate past Chair of the Accredited in Business Valuation (ABV) credential committee of the AICPA and has been a contributing author and technical reviewer of several valuation articles and courses. He is co-author of Financial Valuations: Applications and Models published by John Wiley & Sons.

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Non-Member Price $75.00

Member Price $55.00