Since 1995, Stephen Kirkland has provided analyses, reports, and expert testimony on reasonable compensation amounts for business owners, executives, professionals, trustees, and directors. This involved professional service firms, closely held businesses, hospitals, and 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. Many of the disputes were tax driven, and he has testified in U.S. Tax Court five times to opine on reasonable compensation. 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 officer bonuses that appeared to have been unreasonable compensation.