Compensation Opinion Letters

Compensation of executives and professionals is one of the most complex and controversial topics in America today. In this dynamic, fast-paced environment, Boards of Directors often need help determining reasonable compensation amounts that are based on fair market value. We use the most complete and up-to-date databases of comparable salary information available along with other resources in our analyses.

All employers should pay reasonable compensation in order to comply with the Internal Revenue Code and IRS regulations. In addition, health care providers need to ensure that all compensation they pay to administrators, physicians and others is fair market value and commercially reasonable.

Time is always of the essence so we strive to complete our analysis, research and drafting of the opinion letter within two weeks after receiving the information that we request with the engagement letter.

Atlantic Executive Consulting

Providing compensation consulting services, compensation opinion letters and expert testimony.


... hiring or promoting executives,

Preparers of financial statements

... who need to comply with FIN 48 – Accounting for Uncertain Tax Positions,


... wanting protection from Internal Revenue Code section 6662 penalties,

Preparers of business valuations

... who need to normalize the owner’s compensation,

Hospitals and other tax exempt

... organizations wanting protection from Internal Revenue Code section 4958 excise taxes that apply to excess benefit transactions,

Anyone concerned

... about a potential IRS challenge to the reasonableness of compensation paid by a C or S corporation to a shareholder.


... with extraordinary ability applying for an O-1B visa.

What We Provide:

“It is better to light a candle than curse the darkness.”
~ Eleanor Roosevelt


"Compensation Paid by Non-Profits, Complying with IRS Regulations"

Whitepaper by Stephen Kirkland, CPA, CMC, CFC, CFF

"IRS Rules on Tax Advice"

Article by Stephen Kirkland, CPA, CMC, CFC, CFF