paying part-time, work-at-home partners

woman smiling with boy with backpackhow to handle perks, vesting and other issues.

by marc rosenberg
partner comp: art & science

among the unique partner compensation issues that arise at cpa firms are when partners choose to work part time.

more on partner compensation: how to pay non-equity partners | 3 rules for promotion to partner | should the mp be the highest paid partner? | integrating partner comp with strategic planning | partner pay: the declining importance of book of business | 3 non-performance-based comp systems | 3 subjective compensation systems | partner compensation 101 | how partners view compensation: it’s not all about the money

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the following chart summarizes how firms compensate two major types of part-time partners: