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1990 and 1992 should be no more than $300,000 and $200,000,
respectively.
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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