Factors to be Considered in Setting Compensation

![]() |
Program Description |
![]() |
Who Should Attend |
![]() |
|
![]() |
How You Will Benefit |
![]() |
Schedule | ||
Assessing reasonable compensation for shareholder employees in closely held companies remains a key concern for shareholders, valuation professionals, and tax advisors. U.S. courts, particularly the Tax Court, have established multiple factors and guidelines to assess reasonableness of compensation. Industry practices and regulations are also factors, while federal and state statutes prohibit certain facts from being considered.
How You Will Benefit
After completing this course, attendees will be able to:
- Recognize commonly accepted methodology
- Determine compensation comparability data
- Differentiate precedents from key court cases
- Define compensation for personal guarantees of company obligations
- Identify how to reward those who wear multiple hats, work extreme hours, or sign restrictive covenants
- Analyze statutes which prohibit certain factors from being considered to prevent discrimination
After this course, attendees should have a better understanding of the complexities of executive compensation at private companies and processes used to accommodate those intricacies in pay amounts.
Who Should Attend
Additional information forthcoming.
Presenter
Presenter
Stephen Kirkland, William Phelps
Contact Member/Client Services at (800) 677-2009 for questions or registration assistance.
| Virtual Course Schedule | |||||
| Dates | Time |
10% Early Registration Discount Deadline |
|||
| March 30, 2026 | 1:00–2:00 p.m. ET |
![]() |
2/28/2026 | ||
| Pricing |
Non-Member |
Member |
| Virtual Course (1 Hr CPE) | $103 | $93 |
CPE Hours
|
||||||||||||||||||
For NASBA sponsorship information, including refund, complaint, and/or program cancelation policies, click here.




