John L. Ginger Masonry, Inc. - Page 19

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          1990 and 1992 should be no more than $300,000 and $200,000,                 
               Hakala also opined that a median compensation for the second           
          highest corporate officer for companies in the building trades              
          was $100,000, while compensation at the 75th percentile was                 
          $129,000.  The second highest corporate officer also received               
          additional benefits with a cash value slightly under $30,000.               
               b. Petitioner's Expert                                                 
               Petitioner presented the testimony of Sidra Wieder (Wieder),           
          who specializes in employee compensation and employee benefits.             
          Wieder focused on the duties performed by Ginger as well as the             
          duties performed by petitioner's other employees.  Wieder                   
          specifically reviewed Ginger's responsibilities and scope of                
          authority.  Two of the factors Wieder used to determine Ginger's            
          compensation were the payroll amounts that petitioner saved by              
          having Ginger serve many roles and the amount that Ginger should            
          be paid for the various duties he performed for petitioner.                 
          Wieder concluded that Ginger served as petitioner's chief                   
          executive officer, chief operations/administrative officer, and             
          marketing executive.  Wieder concluded that Ginger also served as           
          petitioner's chief financial officer.  She did not, however,                
          include the chief executive officer as a separate position                  
          because she concluded that those duties would be subsumed within            
          Ginger's other executive duties.  Based on the data reviewed by             
          Wieder, she opined that the total compensation paid to a                    

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