Curriculum Vita of Stephen Kirkland

stephen-kirklandStephen earned a Bachelor’s degree in Accounting at Emory University in 1981 and a Master of Tax Accounting at the University of Alabama in 1982. He then spent ten years with PricewaterhouseCoopers and fourteen years with a regional accounting and consulting firm. In 2006, he co-founded Atlantic Executive Consulting Group, LLC, where he is a compensation, tax and financial consultant.

Areas of Specialty
Compensation, tax and financial analysis

Active Memberships
WorldatWork (formerly known as American Compensation Association)
Institute of Management Consultants
National Association of Certified Valuators and Analysts
American Institute of Certified Public Accountants, Forensic and Valuation Services Section
American College of Forensic Examiners

Certifications
Certified Public Accountant
Certified Management Consultant
Certified Forensic Consultant
Certified in Financial Forensics

Activities
Stephen speaks at industry conventions and continuing professional education seminars for CPAs, consultants, financial planners, business valuators and attorneys.  At the University of South Carolina, he has taught Income Tax Planning courses for experienced financial professionals preparing to become Certified Financial Planners.  Stephen has been quoted in Barron’s, Bloomberg News, Kiplinger’s Personal Finance, Worth, The Washington Post, Business Insider, Fortune and The Wall Street Journal.

Stephen is a member of First Baptist Church of Columbia, SC where he is a deacon and a member of the finance committee.  He serves on three charitable boards and is a member of the National Eagle Scout Association.

 

Cases in which Stephen Kirkland Testified as an Expert Witness and Opined on Reasonable Compensation

Hamilton County, Ohio Court of Common Pleas
Henry Gallenstein, et al v. J. Thomas Gallenstein, et al, Case Number A1506612
Deposition: March 15, 2017
Attorneys: Taft Stettinius & Hollister LLP for Plaintiffs
Frost Brown Todd, LLC for Defendants

State of South Carolina Administrative Law Court
Greenville Hospital System v. South Carolina Department of Revenue, Docket No. 13-ALJ-17-0523-CC
Deposition: August 25, 2016
Attorneys: Haynsworth Sinkler Boyd for Petitioner
Milton Kimpson for the Department of Revenue

United States Bankruptcy Court, Northern District of Florida
Theresa M. Bender, as Trustee, Plaintiff, v. Dennis and Dana Dunnigan, Defendants, Case No. 11-40645-KKS, Chapter 7
Deposition: February 9, 2016
Attorneys: Barron & Redding P.A. for Plaintiff
Stichter Riedel Blain & Postler P.A. and Pyne Law Group P.A. for Defendants

United States Tax Court
Transupport, Inc. v. Commissioner of Internal Revenue
Judge: Mary Ann Cohen
Trial: January 2016 in Washington, DC
Attorneys: Rath Young Pignatelli, PC for Petitioner
Carina Campobasso for IRS Commissioner

Lexington County (SC) Eleventh Judicial Circuit
Karen Kern, Plaintiff, v. Louis Gruber, Defendant
Deposition: November 9, 2015
Attorneys: McKay, Cauthen, Settana & Stubley, P.A. for Plaintiff
Rogers Townsend & Thomas, PA for Defendant

United States Tax Court
Allen L. Davis, et al v. Commissioner of Internal Revenue,   T.C. Memo 2011-286
Judge:  Diane Kroupa
Trial:  October 2010 in Washington, DC
Attorneys:  Skadden Arps for CNG
Baker & Hostetler for former Chief Executive Officer Allen L. Davis
Gretchen Kindel for IRS Commissioner

Richland County Family Court, South Carolina
Cathcart v. Cathcart
Trial: November 2009
Attorneys:  Richard Whiting for Plaintiff
Stephen R. Fitzer for Defendant

Charleston County Master in Equity Court, South Carolina
Lynn Runkle v. Hospice Care of Choice, Inc.,    Civil Action No.: 03-CP-10-3159
Trial date:  February 2007
Judge:  Mikell R. Scarborough
Attorneys:  Coming Gibbs for Plaintiff
Ogletree Deakins Nash & Smoak for Defendant

United States Tax Court
Autoland of New Jersey, Inc. v. Commissioner of Internal Revenue
Ocean Chevrolet, Inc. v. Commissioner of Internal Revenue
Trial date:  May 2004 in Philadelphia
Judge:  Robert A. Wherry, Jr.
Attorneys:  Fox Rothschild LLP for Petitioner
Gorman Thomas for IRS Commissioner

United States Tax Court
Choate Construction Company v. Commissioner of Internal Revenue, T.C. Memo 1997-495
Judge:  John O. Colvin
Trial date:  1997 in Atlanta
Attorneys:  Moore Ingram Johnson & Steele, LLC for Petitioner
Larry D. Anderson for IRS Commissioner

United States Tax Court
Wilson Used Cars, Inc. v. Commissioner of Internal Revenue
Judge:  Laurence J. Whalen   (Issued bench decision)
Trial Date:  1995 in Atlanta
Attorneys:  Chamberlain, Hrdlicka, White, Williams & Aughtry for Petitioner
Martin Freeze for IRS Commissioner

 

Publications Authored in Last Ten Years

TheTaxAdviser.com
August 17, 2017, “Tax Treatment of Loans from Hospitals to Newly Recruited Physicians”

QuickReadBuzz.com
June 22, 2017, “Getting Paid What Your Expertise is Worth”

The Value Examiner
January/February 2017 "Ways to Improve Your Partner Compensation Plan”

TheTaxAdviser.com
December 10, 2015 “Charities must Operate Exclusively for Charitable Purposes”

The Value Examiner
October 2015 “Getting Paid What You are Worth”

TheTaxAdviser.com
September 24, 2015 “A Cautionary Case for Tax-Exempt Hospitals”

Journal of Accountancy
June 2015 “Helping S Corporations avoid Unreasonable Compensation Audits

QuickReadBuzz.com
July 2014 “Practical Tips for Engagement Letters”

QuickReadBuzz.com
June 2014 “Preparing for Deposition or Courtroom Testimony”

Talent Management
December 2013   “Setting Executive Compensation / How is Comparability Data Used?”

HRresource.com
November 2013   “How is Comparability Data Used in Setting Executive Compensation?”

HRresource.com
November 2013   “Ways to Improve an Incentive Bonus Plan”

Compensation and Benefits Review
October 2013   “Preparing for IRS Scrutiny of Executive Compensation”

The Value Examiner
September / October 2013   “Normalizing Owner’s Compensation in Business Valuations”

Journal of Accountancy
September 2013    “Preventing a Challenge to (Un)Reasonable Compensation”

HRresource.com
September 2013    “What is an Employee Worth?”

HRresource.com
July 2013    “Why are Executive Compensation Amounts so High?”

HRresource.com
June 2013   “Can Reasonable Compensation for a CEO Include Catchup Pay?”

WorldatWork.org
May 2013    “Compensation Paid by Non-Profits, Complying With IRS Regulations”

HRresource.com
May 2013   “Can Shareholders Determine Reasonable Compensation for a CEO?”

HRresource.com
May 2013   “Does Your Company Offer this Great Benefit?”

HRresource.com
July 2012    “Limits on Deductions for Executive Compensation at Public Companies”

HRresource.com
July 2012    “Planning for Golden Parachute Payments”

HRresource.com
May 2012    “Scrutiny of Executive Compensation”

Greater Columbia Business Monthly
July 2011     “Designing Better Compensation Plans”

HRresource.com
December 2010    “Unreasonable Compensation and the IRS”

HRresource.com
November 2010    “Are CEOs Really Overpaid?”

HRresource.com
November 2010    “Designing Effective Compensation Plans”

HRresource.com
November 2010    “Phantom Stock Plans as Incentive Pay”

Greater Columbia Business Monthly
May 2010     “Eat Here or We Both Go Hungry”

Greater Columbia Business Monthly
November 2009     “Tax Guidelines for Charitable Donations”

Connector
July 2009     “Promoting Your Consulting Practice through the Media”

Business & Economic Review
Winter 2009     “Compensation Plans that Pay Back”

TaxProfessionalsResource.com
December 2008    “IRS Expands Compensation Reporting Requirements for Non-Profits”

HRresource.com
October 2008     “Compensating Domestic Employees”

TaxProfessionalsResource.com
September 2008     “Should Congress Limit Executive Compensation?”

HRresource.com
August 2008     “Addressing Reasonable Compensation”

HRresource.com
June 2008     “Opinion Letters on Compensation Paid by Charities”

Benefits & Compensation Solutions
March / April 2008     “SEC Website Publishes Executive Compensation Amounts”

Greater Columbia Business Monthly
September 2008     “Should Congress Limit Executive Pay?”

Greater Columbia Business Monthly
October 2007     “Scrutinizing Executive Compensation at Charities”

Connector
September / October 2007    “Serving as an Expert Witness”

 

Presentations in Last Ten Years

Getting Paid What Your Services are Worth
Webinar sponsored by the National Association of Certified Valuators and Analysts (NACVA), July 26, 2017

Getting Paid What Your Services are Worth
At the Annual Consultants Conference sponsored by the National Association of Certified Valuators and Analysts, Chicago, June 9, 2017

Getting Paid What Your Services are Worth
Webinar sponsored by the National Association of Certified Valuators and Analysts, December 1, 2016

Getting Paid What Your Services are Worth
At the Financial Forensics and Expert Witness Conference sponsored by the National Association of Certified Valuators and Analysts, Chicago, November 16, 2016

Normalizing Owner Compensation in Business Valuations; and Getting Paid What Your Services are Worth
At the Business Valuation and Health Care Industry Conference sponsored by the National Association of Certified Valuators and Analysts, Arlington, Virginia, September 21, 2016

Practical Tips for Engagement Letters and Getting Paid What Your Services are Worth
At the Institute of Management Consultants - Carolinas Chapter, Greensboro, NC, September 12, 2016

Normalizing Owner Compensation in Business Valuations; Practical Tips for Engagement Letters; and Getting Paid What Your Services are Worth
At the National Association of Certified Valuators and Analysts - Massachusetts Chapter, Westborough, MA, July 21, 2016

Practical Tips for Engagement Letters
Webinar sponsored by the National Association of Certified Valuators and Analysts, June 27, 2016

Normalizing Owner Compensation in Business Valuations
At the Annual Consultants Conference sponsored by the National Association of Certified Valuators and Analysts, New Orleans, June 25, 2015

Normalizing Owner Compensation in Business Valuations
Webinars sponsored by the National Association of Certified Valuators and Analysts,
December 2, 2016, September 24, 2014, July 29, 2014, July 15, 2014, July 16, 2013

Normalizing Owner Compensation in Business Valuations
At the Annual Consultants Conference sponsored by the National Association of Certified Valuators and Analysts, Las Vegas, June 19, 2014

Preparing for IRS Scrutiny of Executive Compensation
At the Columbia Tax Study Group, Columbia, SC, February 19, 2014

Getting Paid What You are Worth
Sponsored by Atlantic Executive Consulting Group, LLC, Columbia, SC, November 5, 2012

Tax Court Cases Involving (Un)reasonable Compensation
At the Columbia Tax Study Group, Columbia, SC, January 17, 2012

Reasonable Compensation at C and S Corporations
Sponsored by Atlantic Executive Consulting Group, LLC, Columbia, SC, November 10, 2011

Compensation Paid by Non-Profit Organizations
Webinar sponsored by HR.com, June 6, 2011

Compensation Paid by Non-Profit Organizations
At the South Carolina Association of Non-Profit Organizations, Columbia, SC, April 28, 2011

LLCs: Advising Small and Larger Companies
Seminar sponsored by Lorman Education Services, Columbia, SC, November 17, 2010

Compensation Paid by Charitable Organizations
Seminar sponsored by Lorman Education Services, Raleigh, NC, October 26, 2010

Update on Reasonable Compensation
Sponsored by Atlantic Executive Consulting Group, LLC, Columbia, SC, December 3, 2009

Compensation Issues at Non-Profit Organizations
Seminar sponsored by Lorman Education Services, Columbia, SC, April 28, 2009

Compensation / Retirement Plans
At the South Carolina Association of CPAs, Columbia, SC, September 8, 2009

Executive Compensation
At the Institute of Management Accountants, Columbia, SC, May 20, 2008

Stock Options and Compensation
Sponsored by Kirkland, Thomas, Watson & Dyches, LLC, Columbia, SC, November 19, 2007

Executive Compensation
Seminar sponsored by Lorman Education Services, Columbia, SC, October 30, 2007

Reasonable Compensation
At the South Carolina Association of CPAs, Columbia, SC, October 22, 2007

Financial Statement Analysis
Seminar sponsored by Lorman Education Services, North Charleston, SC, September 27, 2007

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