CPE Packages (Incl. Ethics) for Multiple States and Qualifications Available. Price $4/credit - CLICK HERE to view.


Paul Hamann

RCReports, Inc.

Thursday, September 05, 2019 | 12:00 PM EDT

  • CPA
  • EA

2 Credits


Subject Area


Course Description

Between 2010 and 2013 a flurry of court cases and IRS enforcement brought the issue of ‘What is Reasonable Compensation for a Shareholder-employee of an S Corp out of the shadows and placed it forefront as a priority issue for CPA’s, Tax and Financial advisors to cover with their clients. There are tools today that take the guesswork out of determining Reasonable Compensation and help build rapport and trust with your clients.

Learning Objectives

  • Demonstrate the basic advantages of Distributions vs. Salary/Wages
  • Assess the consequences of an IRS re-characterization of distributions
  • Review Reasonable Compensation in the courts
  • Discuss the IRS guidelines for determining Reasonable Compensation.
  • Review why Reasonable Compensation has become a priority for the SB/SE division of the IRS

Who Should Attend?

  • CPA - Large Firm
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • Enrolled Agent