ready to retire? selling your practice is no strategy

older businessman sitting at desk smiling as wall clock indicates 5 minutes to retirement

what are the guarantees?

by ed mendlowitz
202 questions and answers: managing an accounting practice

question: i’ve heard you say that you shouldn’t count on anything from your practice when you decide to retire. are you serious?

response: i probably said that, but it was in the context of planning for guaranteed cash flow in retirement. a practice’s value is never guaranteed until the checks clear.

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i did say that it is important to create an asset base for retirement and that these can come from a number of sources – and we each need to assign an importance to each source and a probability of their providing a comfortable retirement.

here are what i see are the probable sources:

  1. social security
  2. tax-sheltered/deferred savings (pensions, iras, annuities and insurance)
  3. savings and investments not in tax-deferred accounts; this includes liquid and non-liquid assets
  4. proceeds from sale of your practice or retirement buyout
  5. sale of your residence
  6. your children or other family members

which of the above are guaranteed?

social security will be guaranteed, but won’t be enough for most of our retirements.

tax-sheltered savings as well as liquid assets in non-tax-deferred accounts are guaranteed and will provide a source of cash flow. illiquid assets shouldn’t be counted on.

selling your practice is not a guaranteed way and will be subject to many factors including the ability of the buyer to make all the payments. also, your cash flow will only be the after-tax return on the investment of the net proceeds.

selling a residence is baloney – you will always need to live somewhere and nursing homes and senior residences are pretty expensive. an alternative is taking perpetual cruises – in inside rooms – figure it out – much cheaper, and possibly better treatment because you are their customer.

your children – ha ha. you might be lucky if you don’t have to support them.

my “guaranteed” solution: maximize your annual contributions to tax-sheltered accounts and try to save something extra in your own names. invest wisely and don’t be stupid!