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.
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
1 CPE
1
Specialized Knowledge
Things to Know About This Course
Course Level
Intermediate
Professional Area of Focus
Business/Practice Management
Prerequisites
Familiarity with owner-employee compensation issues.
Advanced Preparation
This webinar is produced by CPA Crossings. You will receive your login link/instructions and Certificate of Attendance directly from this third-party vendor. It is important that you review your COCPA confirmation for details on receiving your login instructions and COA from said vendor.
Intended Audience
Practitioners that encounter questions and needs to evaluate the propriety of reasonable owner-employee compensation
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