On September 27, 2018, Shane Nix published "Compensation Considerations for Small Businesses under the New Tax Legislation" in chapter two of the Seventieth Tax Institute: Gould School of Law University of Southern California. Here is an excerpt:
This article provides a general overview of some of the issues that small businesses may face in deciding how to compensate key employees. First, we will give an overview of certain new tax legislation that may impact these decisions. Thereafter, we will discuss (i) independent contractor versus employee characterization, (ii) reasonable compensation issues, and (iii) corporate stock options (incentive stock options and non-qualified stock options).