Legal Cases and Statutory Factors Used to Assess the Reasonableness of Compensation U.S. courts have established multiple factors and guidelines to assess reasonableness in compensation. This article reviews the factors and statutory criteria used to assess the reasonableness of compensation. Determining reasonable compensation for shareholder employees in closely held companies remains a key concern for bu ...

A competitive job market and emerging technology have made seniority only part of the advancement equation. As co-managing partner at accounting and consulting firm Friedman LLP, Harriet Greenberg, CPA, PFS, uses seniority as a factor in deciding whom to promote. But that's just one piece of the puzzle: She also believes in skills-based promotion—now more than ever. To read the full article in the Journal o ...