Determining Reasonable Compensation for Owner Employees

Course Details


Monday, June 12, 2023

7:30am – 8:30am (Registration: 8:01am)



Field of Study

Specialized Knowledg

CPE Credit

1 hour CPE credit

Level of Knowledge



CPA Crossings


Familiarity with owner-employee compensation issues.


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.


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


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

Designed For

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

Registration for this course has passed.

Course Pricing

WYOCPA Member Fee

Non-Member Fee

Your Price

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