Expand the following panels for additional search options.

The Benefits of Establishing Reasonable Compensation

We find it perplexing how often S corp. owners—who invest in their business with an eye on the future and carefully analyze the cost/benefit of every decision—take a short-term, simplistic approach to reasonable compensation: Just pick the lowest possible number to minimize payroll taxes.

Masterclass in Normalizing Compensation

Three nationally known experts will explain how to determine reasonable compensation amounts. The principal author of the Job Aid, Mike Gregory, will explain the “IRS Job Aid on Reasonable Compensation” and share case studies with many tips and traps. One of the foremost national experts on reasonable compensation, Stephen Kirkland, will share insights and sources to help determine reasonable compensation for your clients. Paul Hamann will show how easy it is to use RCReports to ...

Normalizing Compensation for Closely Held Business Owners Using RCReports (Free Webinar)

Learn how to normalize compensation for owners of closely held businesses using the three IRS approaches outlined in the IRS Job Aid: Reasonable Compensation Job Aid for IRS Valuation Professionals using RCReports Software. Determining reasonable compensation for closely held SMBs is a straightforward process that relies on a basic understanding of the three different approaches for determining reasonable compensation and when and where they apply. Practitioners armed with this knowledge and the proper tools can ...

RCReports

RCReports delivers a streamlined solution built on 12.9 million wage data points and a proprietary system.  Heralded by CPAs, business appraisers, forensic accountants and attorneys as the new must-have resource, RCReports generates lightning fast reasonable compensation reports that are objective, accurate, and backed by methodology that combines IRS criteria, court rulings, and geographic data. Learn more >>

Reasonable comp on IRS radar in S corp audits

IRS examiners looking at S corps now have an item on their audit checklist asking for justification for owner’s compensation, according to RCReports in its December email newsletter.

Reasonable comp: What’s in a title?

When using the market approach to determine replacement compensation, very often you begin by asking somebody his or her title.

Determining Reasonable Compensation Using RCReports Data

A user’s perspective on RCReports, a cloud-based software application designed to help calculate accurate and defensible reasonable compensation for closely held business owners.

Reasonable Compensation for Closely Held Businesses + RCReports Demo

Determining reasonable compensation for closely held small and medium-sized businesses is not a magical or mysterious process. In fact, it is a straight forward process that relies on a basic understanding of the three different methods for determining reasonable compensation and when and where they apply. Join Stephen Kirkland and Paul Hamann for this rewarding and rich session. Practitioners armed with this knowledge and the proper tools can easily determine reasonable compensation for any company.

RCReports Launches Study on Reasonable Compensation Valuation Practices

A provider of compensation data, RCReports, is doing a study designed to find out the challenges, needs, and current practice of business valuators when determining and defending reasonable compensation.

Study launched on reasonable comp valuation practices

RCReports is currently conducting a study to find out the challenges, needs, and current practice of business valuators when determining and defending reasonable compensation, Paul Hamann, the firm’s founder and president, tells BVWire.

Normalizing exec pay can be tricky—in and out of court

Doing normalization adjustments can be a very sensitive issue during a valuation engagement—and also in court, if the matter ends up there.

New edition of exec comp survey released

The 2018 Northwest Executive Compensation Survey, published by Milliman, is now available.

Milliman 2018 Northwest Executive Compensation Survey

November 2018 PDF (89 pages)

Milliman

Milliman

The Northwest Executive Compensation Survey provides unique reference information regarding executive compensation practices within Northwest companies. This survey covers personnel in the states of Washington, Oregon and Idaho and is the only comprehensive source of data on executive compensation, benefits, and perquisites within the Northwest. Learn more >>

Key Points for Developing Compensation Valuation Report Content for a Healthcare Appraisal

No specific professional standards govern the content and requirements for appraisal reports in compensation valuation (CV), and there is very little professional literature on this topic. In the BVR/AHLA Guide to Valuing Physician Compensation and Healthcare Service Arrangements, author Timothy Smith looks to the business valuation standards and discusses how to adapt and expand on these standards to address areas that are unique to CV practice and appraisal issues.

Checklist for Initial Information Request to Analyze Replacement Compensation

The Tax Cuts and Jobs Act (TCJA) will trigger much greater scrutiny on what constitutes reasonable compensation for owner-employees of pass-through entities (PTEs).

How the IRS Determines Reasonable Compensation and What You Should Do

In the most up-to-date commentary on reasonable compensation and the IRS, Mike Gregory, the original champion with the IRS on this issue, gives commentary on how to determine reasonable compensation for federal tax purposes. With fresh insight from developing his latest book, Business Valuations and the IRS, Five Books in One, Gregory will cover three IRS Job Aids including highlights of the Job Aid on Reasonable Compensation. He'll then critique each and offer valuable insights ...

Tax Reform Puts Broader Spotlight on Reasonable Comp

Ron Seigneur and Kevin Yeanoplos, the co-authors of a guide on reasonable compensation, explain how tax reform has put more focus on the matter.

Normalizing Owner Compensation: Up Your Analysis

Owner compensation can be the most significant adjustment a valuation professional can make. Understanding and implementing the accepted normalization methods is a critical skill for both valuations and resolving shareholder disputes, but many avoidable errors are all too common. Compensation specialist Stephen Kirkland explains the basics and beyond in this session. Hear recommendations for improving efficiencies so your projects come in on time and on budget. Learn practical tips for documenting your analyses and bringing ...

ASA BVers convene in Houston for the Advanced BV Conference

The conference sessions were an excellent mix of theory and practice—ideas that you can use in your practice right away.

Valuation of Management Incentive Units

Management incentive units (MIUs) are a form of equity compensation issued by private companies to employees, management, directors, consultants or investors and can take such forms as restricted stock units, profits interests ,or profit-sharing units. MIUs have become increasingly popular in recent years due to more companies selecting to be structured as LLCs. Experts Patrick Guthrie, Stephanie Johnson, and Amanda Lessiohadi discuss management incentive units and help participants identify common issues and features to be ...

2016-2017 Milliman NW Executive Compensation Survey (PDF)

January 2017 PDF

Milliman

Milliman

The Northwest Executive Compensation Survey provides unique reference information regarding executive compensation practices within 307 Northwest companies.  Learn more >>

2015-2016 Milliman NW Executive Compensation Survey (PDF)

February 2016 PDF

Milliman

Milliman

The Northwest Executive Compensation Survey provides unique reference information regarding executive compensation practices within 312 Northwest companies.  Learn more >>

CEO & Senior Executive Compensation Report for Private Companies, 2015-2016 (Volume 2: Senior Executive Compensation)

January 2016

Chief Executive Group

Chief Executive Research has gathered compensation and best practice data from 1,186 private companies. This is the most comprehensive proprietary dataset for private company executive compensation ever collected. Be confident using this guide as the definitive source of benchmarking and best practices data.  Learn more >>

CEO & Senior Executive Compensation Report for Private Companies, 2015-2016 (Volume 1: CEO Compensation)

January 2016 Softcover

Chief Executive Group

Chief Executive Research has gathered compensation and best practice data from 1,186 private companies. This is the most comprehensive proprietary dataset for private company CEO compensation ever collected. Be confident using this guide as the definitive source of benchmarking and best practices data.  Learn more >>

CEO & Senior Executive Compensation Report for Private Companies, 2015-2016 (Volumes I & II)

January 2016 Softcover

Chief Executive Group

Chief Executive Research has gathered compensation and best practice data from 1,186 private companies, with over 3,000 current CEO and executive compensation data points. This is the most comprehensive proprietary dataset for private company CEO and executive compensation ever collected. Be confident using this guide as the definitive source of benchmarking and best practices data. Learn more >>
1 - 25 of 60 results