 |
BVR Compensation Resource Center A private company owner’s compensation is among the most contested issues in a business valuation, right up there with discounts and premium issues. The Internal Revenue Code, Section 162 (a) allows that “a reasonable allowance for salaries or other compensation for personal services actually rendered” may be deducted as a business expense – the Code does not allow for unreasonable compensation to be deducted. The identification of and adjustments to unreasonable compensation are often contentious issues in business appraisals. Some key areas in which reasonable compensation is an issue are:
|
To help you navigate this complicated issue, we have developed the BV Compensation Resource Center that puts all our compensation resources in one place. These resources include:
- How the IRS Determines Reasonable Compensation with Job Aid Commentary by the Original IRS Champion $90
This book was written to help IRS professionals that are reviewing reasonable compensation issues. Major elements of this document are presented and Michael Gregory offers his insights as to what this might mean for business valuers reviewing reasonable compensation issues while providing valuations for federal tax purposes.
- Reasonable Compensation Job Aid for IRS Valuation Profession FREE
- CEO & Senior Executive Compensation Report for Private Companies, 2015-2016 (Volumes I & II) $2,495
Chief Executive Research has gathered compensation and best practices data from 1,186 private companies, with 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. Purchase Volume 1: $1,995 | Purchase Volume 2: $1,495
- Executive Compensation in Small (<$10Million) Private Companies $795
Chief Executive Research surveyed 293 small private companiesabout their 2013 senior executive incentives, and compiled this data in a 200+ page Small Private Company Executive Compensation Digest. View Excerpt | View BVU article about report
- Reasonable Compensation: Application and Analysis for Appraisal, Tax and Management Purposes $199.00
This Guide helps practitioners whenever employee-owner compensation is subject to review and adjustment. It is also an invaluable resource when valuing non-compete agreements or calculating personal vs. enterprise goodwill.
- BVR's Guide to Physician Practice Valuation $199
Mark Dietrich and several other top healthcare appraisal experts deliver current and comprehensive “how-to” guidance on valuation approaches, reasonable compensation, the impact of supply and demand on value, and many more relevant topics unique to physician practice valuation.
Milliman NW Executive Compensation Surveys (Annual reports)
- 2015 – 2016 Milliman NW Executive Compensation Survey (Annual Report specific to OR, WA and ID) $595
This compensation survey covers personnel in the states of Washington, Oregon and Idaho and includes executive compensation, benefits, and perquisites within the Northwest, with data compiled from 312 Northwest companies.
- 2014 – 2015 Milliman NW Executive Compensation Survey (Annual Report specific to OR, WA and ID) $595
This compensation survey covers personnel in the states of Washington, Oregon and Idaho and includes executive compensation, benefits, and perquisites within the Northwest, with data compiled from 281 Northwest companies.
- 2013 – 2014 Milliman NW Executive Compensation Survey (Annual Report specific to OR, WA and ID) $595
This compensation survey covers personnel in the states of Washington, Oregon and Idaho and includes executive compensation, benefits, and perquisites within the Northwest, with data compiled from 300 Northwest companies.
- 2012 – 2013 Milliman NW Executive Compensation Survey (Annual Report specific to OR, WA and ID) $595
This compensation survey covers personnel in the states of Washington, Oregon and Idaho and includes executive compensation, benefits, and perquisites within the Northwest, with data compiled from 221 Northwest companies.
- 2011 – 2012 Milliman NW Executive Compensation Survey (Annual Report specific to OR, WA and ID) $495
This compensation survey covers personnel in the states of Washington, Oregon and Idaho and includes executive compensation, benefits, and perquisites within the Northwest, with data compiled from 232 Northwest companies.
- 2010 – 2011 Milliman NW Executive Compensation Survey (Annual Report specific to OR, WA and ID) $495
This compensation survey covers personnel in the states of Washington, Oregon and Idaho and includes executive compensation, benefits, and perquisites within the Northwest, with data compiled from 219 Northwest companies.
- 2009-2010 Milliman NW Executive Compensation Survey (Annual Report specific to OR, WA and ID) $495
This compensation survey covers personnel in the states of Washington, Oregon and Idaho and includes executive compensation, benefits, and perquisites within the Northwest, with data compiled from 219 Northwest companies.