{"id":32160,"date":"2013-11-21t04:53:28","date_gmt":"2013-11-21t09:53:28","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=32160"},"modified":"2015-10-23t03:15:41","modified_gmt":"2015-10-23t07:15:41","slug":"seven-emerging-trends-in-structuring-the-buy-in-for-new-partners","status":"publish","type":"post","link":"\/\/www.g005e.com\/2013\/11\/21\/seven-emerging-trends-in-structuring-the-buy-in-for-new-partners\/","title":{"rendered":"seven emerging trends in structuring the buy-in for new partners"},"content":{"rendered":"

the old\u00a0formulas\u00a0don’t work anymore.<\/strong><\/p>\n

by marc rosenberg
\n<\/em>author of how to bring in new partners<\/i><\/span><\/a><\/span><\/p>\n

at one time, calculating and structuring the buy-in for a new cpa firm partner was fairly simple and uniform across the profession.\u00a0but things have changed. until recently, you’d start with the total value of the firm, defined as a<\/span>ccrual basis capital, and then add goodwill,\u00a0<\/span>commonly expressed as a percentage of fees.<\/span><\/p>\n

so, let’s run the numbers and see why firms are looking for alternatives and what they’re finding. we’ll look at trends in personal risk profiles, ownership percentages, how the buy-in is paid, guarantees to banks, the number of\u00a0years to pay the buy-in, who the buy-in is paid to, and last, but not least, sweat equity.<\/p>\n

<\/b> read more →<\/a><\/p>\n