The first is to make a company contribution equal to at least 3% of each employee's compensation, regardless of whether the employee contributes.

FORBES: Taxing Matters: Saving to the max

Costs related to the acquisition - for employee stock compensation and restructuring charges - knocked Google's overall results, as did the strong dollar.

BBC: Google shares suspended after profit results error

At a minimum, in setting the compensation of our S corporation shareholder-employee clients, we must consider the following (note, all of these considerations are discussed in much greater detail in this article published in the Tax Adviser in August of 2011).

FORBES: Significance of Watson