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Since 1995, Stephen Kirkland has provided analyses, reports, and expert testimony on reasonable compensation amounts for business owners, executives, professionals, trustees, and directors. Their employers included professional service firms, closely-held businesses, hospitals, and a variety of other private businesses and tax-exempt organizations across the United States.
As an expert witness, Stephen has helped resolve disputes over compensation amounts in many contexts. Some of the cases were tax driven. Many others involved shareholder disputes at closely held businesses. In marital dissolution, determining reasonable compensation (aka normalized compensation) has been a critical issue for multiple reasons. In addition, bankruptcy trustees have sought to recover bonuses that appeared to be unreasonable compensation. The list of reasons why potentially unreasonable compensation amounts are challenged goes on.



Stephen Kirkland has consulted with a wide range of companies and non-profit organizations to help ensure that they pay their executives reasonable amounts of compensation. This involves understanding the services that each person provides, which often includes personally guaranteeing bank loans, leases, and/or credit cards.

Business Meeting


Stephen has served as an expert witness to help courts determine whether amounts paid were fair and reasonable based on the value of the expertise and services provided.

Services: Services
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