Officer Compensation Audits: What It Is and How to Defend It

Instructor

Mary Jane
Hourani

This course examines the key elements of Officer Reasonable Compensation requirements for S and C Corporations. It focuses on the role of court cases in guiding compensation standards, the identification of individuals required to receive it, and strategies for advising taxpayers based on specific circumstances. Participants will also learn how to represent taxpayers before the IRS to defend the Officer’s Reasonable Compensation amount effectively for any given year.

*Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to kori.herrera@acpen.com

Learning Objectives

Define Officer Reasonable Compensation and identify who is required to receive it
Relate Accountable Plan requirements to Reasonable Compensation
Apply court criteria in determining Reasonable Compensation
Examine methods used by the IRS when auditing Reasonable Compensation
Analyze strategies for defending the Reasonable Compensation amount

Major Topics

Overview of Reasonable Compensation requirements for S and C Corporations
Key court rulings and their implications
IRS audit procedures related to Officer Reasonable Compensation
Role of Accountable Plans in determining Reasonable Compensation
Strategies for defending Reasonable Compensation

CPE Credits Available

2 CPE

2: Taxes

Things to Know About This Course

Course Level

Basic

Professional Area of Focus

Taxes

Advanced Preparation

None

Intended Audience

CPAs, EAs, tax professionals

Provider

ACPEN

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Price includes $0.00 early registration discount(s) - expires 10/18

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Price includes $0.00 early registration discount(s) - expires 10/18

Price includes $0.00 early registration discount(s) - expires 10/18

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