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Wednesday, February 25, 2026 Live Webcast

Determining Reasonable Compensation for Owner Employees (X2-57600)

3:00 PM - 4:00 PM EST
webcast

Vendor Platform

1 CPE Credits in SK

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.

DESIGNED FOR

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

BENEFITS

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

COURSE LEVEL

Intermediate

PREREQUISITES

Familiarity with owner-employee compensation issues.

ADVANCE PREPARATION

None

INSTRUCTOR

Ronald Seigneur

Ronald Seigneur, CPA/ABV, M.B.A., ASA, CVA
(4.8)

Seigneur Gustafson LLP

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