April 12, 2024


1 Total CPE Credits


Determining Reasonable Compensation for Owner Employees

  • Instructor

    Ronald Seigneur

Learning 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

Major Topics

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

CPE Credits Available

Total CPE
Specialized Knowledge

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Personnel/Human Resources

Advanced Preparation


Intended Audience

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


CPA Crossings

Register For This Event

  • ASCPA Member

    $ 55 55
  • ASCPA Non-Member

    $ 105 105
    Your Price

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