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performed by Rogers and then comparing the compensation paid to
Rogers with that paid to the person performing functions similar
to those performed by Rogers. Thus, Hughes and Benesh first
compared Rogers to a physician.
In comparing the compensation paid to Rogers to the
compensation paid to a physician, Hughes and Benesh determined
that Rogers' average annual compensation was approximately 18
percent of petitioner's total revenue, whereas for a physician
the average median compensation-to-production ratio is 40
percent; and the compensation for a physician in the 90th
percentile is 59 percent, which exceeds the percentage paid to
Rogers in 1990.
In the alternative, Hughes and Benesh compared Rogers'
position and compensation to that of a real estate sales agent.
For this comparison, Hughes and Benesh relied upon data provided
in a report entitled "Real Estate Profitability 1992", which was
published by the National Association of Realtors. Hughes and
Benesh found that the median compensation for real estate agents
who are paid on a sliding scale starts at 55 percent of the
commission paid by the sellers to the real estate broker and
increases to 63 percent.9 On the basis of these comparisons,
9 Compensation on a sliding scale is based upon the notion
that a salesperson will receive a larger portion of the
commission as her total dollar volume of sales increases.
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