Stephen KirklandDec 27, 20235 min read How Compensatory Intent Affects Compensation DeductionsFor a corporation to deduct a payment made to a shareholder/employee as compensation, compensatory intent must exist. By Stephen D....
Stephen KirklandMar 4, 20226 min readPaying for Personal Guaranties of Company DebtsBy Stephen D. Kirkland, CPA, CMC, CFF Originally published in The Tax Adviser, September 2022. Copyright: AICPA. It is common for...
Stephen Kirkland, CPA, CMC, CFFOct 15, 20201 min readExpert AnalysisStephen Kirkland, CPA, CMC, CFF has experience in determining reasonable guarantee fees and has testified in courts as an expert witness...
Stephen Kirkland, CPA, CMC, CFFOct 15, 20201 min readWill A Personal Guarantee Affect Your Next Mortgage?Even though a guarantor may never have to make a personal payment toward the company’s debt, the guarantee may cause issues for the...
Stephen Kirkland, CPA, CMC, CFFOct 15, 20201 min readRisk Is Caused By Uncertainty About The FutureWhen someone else has surgery, it may seem minor. But when you are the patient, any procedure seems like major surgery. Signing a...