A vetting checklist for retaining counsel: testimony record, report ownership, data sources, methodology, contingent fees, and the answers that should end the interview.
Nine Questions to Ask Before Retaining a Compensation Expert Witness Read More »
Elliotts, Inc. v. Commissioner (9th Cir. 1983) organized reasonable compensation analysis into five factor categories courts still use. What each factor requires – and the two details practitioners forget.
The Elliotts Factors: The Framework Behind Every Reasonable Compensation Opinion Read More »
Exacto Spring Corp. v. Commissioner replaced factor lists with one question: would an independent investor accept their return after the executive was paid? How the test works and where it fails.
The Independent Investor Test: Exacto Spring and the Return-Based View of Reasonable Pay Read More »
Watson v. United States (8th Cir. 2012) is the leading case on S corporation compensation set too low. How the court used market data – and what it means for owners and CPAs.
Watson v. United States: The S Corporation Salary Case Every Owner Should Know Read More »
Clary Hood, Inc. v. Commissioner is the modern reference point for reasonable compensation disputes. Four lessons from how the Tax Court treated the experts – comparability, catch-up pay, report ownership, and the hired-gun problem.
Clary Hood and the Anatomy of a Credible Reasonable Compensation Opinion Read More »
A plain-language walk through every step of a pay equity audit — what happens, why it happens, and what the math really tells us — told through the story of one small ice cream company.
How to Check That Pay Is Fair: A Simple Guide to Pay Equity Audits Read More »
The EU Pay Transparency Directive deadline has passed. First reports in 2027 will use 2026 pay data — a compensation expert’s view on what makes a pay gap defensible.
A practical guide to what a defensible reasonable compensation report contains — the data, methodology, and documentation that let an expert opinion withstand scrutiny.
Reasonable Compensation Reports Read More »
Opposing experts shape the outcome of compensation disputes. Where their reports and methodologies commonly break down — and how counsel can expose those weaknesses.
Evaluating the Pitfalls of an Opposing Expert Witness: A Critical Analysis Read More »
Why reasonable compensation sits at the center of tax challenges, shareholder disputes, and divorce litigation — and what courts look for when deciding whether pay was justified.
Unlocking the Legal Significance of Reasonable Compensation Read More »