{"id":36829,"date":"2015-02-26t05:00:02","date_gmt":"2015-02-26t10:00:02","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=36829"},"modified":"2024-08-14t09:36:38","modified_gmt":"2024-08-14t13:36:38","slug":"retirement-vesting-devils-details","status":"publish","type":"post","link":"\/\/www.g005e.com\/2015\/02\/26\/retirement-vesting-devils-details\/","title":{"rendered":"retirement vesting: the devil’s in the details"},"content":{"rendered":"
<\/a>and two common methods fully illustrated.<\/strong><\/p>\n by marc rosenberg<\/em> vesting of retirement benefits is not unique to cpa firms. but vesting concepts for accounting firms are somewhat unique and are important to understand.<\/p>\n more on buyouts: <\/b>compromise is in order for some goodwill payouts<\/a> | when retiring partners take a specialty with them<\/a> | if clients leave, do you reduce retirement benefits? <\/a>| why you\u2019ll get less from your partners in a buyout than you might by selling the whole firm <\/a>| three ways to calculate goodwill payable in partner buyouts, none of them great<\/a> | eat what you kill? then maybe \u2018book of business\u2019 is for you<\/a> | the multiple of compensation method, fully explained<\/a> | the ins and outs of aav for goodwill<\/a> | 5 points to consider when paying out goodwill<\/a> | clients leaving? time to reduce retirement benefits <\/a>| how to set terms and limits for goodwill payouts<\/a> | 4 ways to decide how to pay out capital<\/a> | partners may balk at guaranteeing retirement obligations<\/a><\/p>\n employee retirement plans are intended essentially as \u201csavings programs\u201d that people can take with them when they leave the firm, even if they depart well in advance of a normal retirement age. when there is employer matching, vesting provisions are common, and vesting is fairly rapid. in contrast, vesting in partner retirement plans is intentionally slow.<\/p>\n
\n retirements & buyouts<\/a><\/em><\/p>\n