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Normalizing Owner Compensation

 Normalizing Owner Compensation
CPE Credit

Program Type: Recorded Webinar (Audio, PPT)
Program Level: Overview
Prerequisites: None
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: Two (2) Hours
Fields of Study: Accounting
Item Number: 15PBVNOLA25C
Shipping Weight: 0lbs. 0oz.
Price: $110.00
Program Description

This webinar will explain the accepted methodologies for normalizing owner compensation in business valuations (as well as for resolving shareholder disputes and IRS challenges to [un]reasonable compensation). Tips and recommendations will be presented for improving efficiencies, documenting analyses, finding comparability data, avoiding common mistakes, and drawing defendable conclusions.

Learning Objectives

After completing this webinar, attendees will be able to:

- List the accepted methodologies for normalizing owner compensation
- Locate reliable sources of comparability data
- Prepare analyses that readers of the valuation reports can understand
- Defend conclusions on this important and sensitive normalizing adjustment

Who Should Attend

CPAs, attorneys, valuation practitioners


Stephen Kirkland, CPA, CMC, CFC, CFF
Mr. Stephen Kirkland’s specialty is determining reasonable compensation for business owners. He prepares analyses and opinion letters to help normalize compensation and has testified in four U.S. Tax Court cases to opine on reasonable compensation. Mr. Kirkland has been engaged by taxpayer's counsel across the country as well as by IRS attorneys and the U.S. Department of Justice/Tax Division in this capacity. In his 20 years of experience as a compensation consultant, he has worked closely with many professional service firms, family owned businesses, and other closely held businesses.