LIV24 BV - Reasonable Compensation for Owner Employees in Litigated Matters: How to Derive and Articulate Compensation Conclusions

Session Description

This session will provide an overview of relevant guidance and case law related to reasonable compensation for owner employees of closely held businesses and professional practices. The Multi-Factor Test and Independent Investor Standard used in U.S. Tax Court will be highlighted along with reference to landmark case law supporting each approach. The IRS Job Aid on Reasonable Compensation will be touched on briefly and insights will be provided on stock based compensation.

Speaker

Ronald Seigneur, MBA, CPA/ABV, ASA, CVA | Founding Partner | Seigneur Gustafson LLP

Continuing Education

Review of this session recording will award 1 CE hour. 

CPE credit is not awarded for this pre-recorded offering.