{"id":36844,"date":"2015-04-09t05:00:47","date_gmt":"2015-04-09t09:00:47","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=36844"},"modified":"2024-08-14t09:36:33","modified_gmt":"2024-08-14t13:36:33","slug":"mandatory-retirement-varies-firm-size","status":"publish","type":"post","link":"\/\/www.g005e.com\/2015\/04\/09\/mandatory-retirement-varies-firm-size\/","title":{"rendered":"mandatory retirement varies by firm size"},"content":{"rendered":"<p><strong><a href=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-40284\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682-290x456.jpg\" alt=\"senior businesswoman holding portfolio\" width=\"290\" height=\"456\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682-290x456.jpg 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682.jpg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682.jpg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682-590x929.jpg 590w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682-92x145.jpg 92w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682-120x190.jpg 120w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682.jpg 1016w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/><\/a>practices between \u201clarge\u201d firms and smaller firms diverge.<em><span style=\"text-decoration: underline\"><br \/>\n<\/span><\/em><\/strong><\/p>\n<p><em>by marc rosenberg<\/em><br \/>\n<em> <a href=\"\/\/www.g005e.com\/shop\/retirement-buyout\/\">retirements &amp; buyouts<\/a><\/em><\/p>\n<p>as is the case with many aspects of practice management, mandatory retirement is addressed quite differently depending on the size of the firm. here is data from a recent rosenberg map survey:<\/p>\n<p><b>percent of firms having mandatory retirement policies for partners:<\/b><\/p>\n<ul>\n<li>83 percent for firms with annual fees greater than $20 million.<\/li>\n<li>77 percent for firms in the $10 million-20 million range.<\/li>\n<li>56\u00a0percent for firms in the $2 million-10 million range.<\/li>\n<li>21\u00a0percent for firms with fees less than $2 million.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px\"><em><b>more on retirement:<\/b><b>\u00a0<\/b><b><\/b><a href=\"\/\/www.g005e.com\/2015\/04\/06\/mandatory-retirement-4-reasons-firm-comes-first\/\">mandatory retirement? 4 reasons the firm comes first<\/a> | <a href=\"\/\/www.g005e.com\/2015\/03\/26\/transition-clients-retiring-partners\/\">how to transition clients from retiring partners<\/a> | <a href=\"\/\/www.g005e.com\/2015\/03\/19\/want-goodwill-payments-give-proper-retirement-notice\/\">you want goodwill payments? give proper retirement notice<\/a> | <a href=\"\/\/www.g005e.com\/2015\/03\/12\/retirement-plan-funding-funding\/\">retirement plan funding? what funding?<\/a> | <a href=\"\/\/www.g005e.com\/2015\/03\/05\/vesting-can-cover-part-timers\/\">vesting can cover part-timers, too<\/a> | <a href=\"\/\/www.g005e.com\/2015\/02\/26\/retirement-vesting-devils-details\/\">retirement vesting: the devil\u2019s in the details<\/a> | <a href=\"\/\/www.g005e.com\/2015\/02\/19\/compromise-order-goodwill-payouts\/\">compromise is in order for some goodwill payouts<\/a> | <a href=\"\/\/www.g005e.com\/2015\/02\/12\/retiring-partners-take-specialty\/\">when retiring partners take a specialty with them<\/a> | <a href=\"\/\/www.g005e.com\/2015\/02\/05\/clients-leave-reduce-retirement-benefits\/\">if clients leave, do you reduce retirement benefits?<\/a><\/em><\/p>\n<p> <a href=\"\/\/www.g005e.com\/2015\/04\/09\/mandatory-retirement-varies-firm-size\/#more-36844\" class=\"more-link\">read more &rarr;<\/a><\/p>\n<div class='shareinpost'><ul class=\"socialwrap row\"><li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/www.facebook.com'  href='http:\/\/www.facebook.com\/sharer.php?u=https%3a%2f%2fwww.g005e.com%2f2015%2f04%2f09%2fmandatory-retirement-varies-firm-size%2f&amp;t=mandatory+retirement+varies+by+firm+size'  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='facebook'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-300px 0px'   \/> <span class=\"head\">like this on facebook<\/span><\/a><\/li><li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/www.linkedin.com\/'  href='http:\/\/www.linkedin.com\/sharearticle?mini=true&amp;url=https%3a%2f%2fwww.g005e.com%2f2015%2f04%2f09%2fmandatory-retirement-varies-firm-size%2f&amp;title=mandatory+retirement+varies+by+firm+size&amp;summary=practices+between+%e2%80%9clarge%e2%80%9d+firms+and+smaller+firms+diverge.%0d%0a%0d%0a%0d%0aby+marc+rosenberg%0d%0a+retirements+%26amp%3b+buyouts%0d%0a%0d%0aas+is+the+case+with+many+aspects+of+practice+management%2c+mandatory+retirement+is+addressed+quite+differently+depending+on+the+size+of+the+firm.+here+is+data+from+a+recent+rosenberg+map+survey%3a%0d%0a%0d%0apercent'  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='linkedin'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-850px 0px'   \/> <span class=\"head\">share on linkedin<\/span><\/a><\/li><li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/twitter.com\/'  href=\"http:\/\/twitter.com\/share?url=https%3a%2f%2fwww.g005e.com%2f2015%2f04%2f09%2fmandatory-retirement-varies-firm-size%2f&amp;text=%23cpa+link%3a++-+ via+%40cpa_trendlines\"  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='twitter'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-1625px 0px'   \/> <span class=\"head\">tweet this item<\/span><\/a><\/li><li class=\"icon_text\"><a rel=\"_self\" href=\"mailto:?subject=cpa%20trendlines%20:%20mandatory%20retirement%20varies%20by%20firm%20size&amp;body=here's%20something%20worth%20seeing%20from%20\/\/www.g005e.com...\r\n\r\n\r\n\r\n%20%20\/\/www.g005e.com\/2015\/04\/09\/mandatory-retirement-varies-firm-size\/\" title=\"email this: mandatory retirement varies by firm size \"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif\" height=\"24\"  width=\"24\" style=\"background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-275px 0px\" class=\"image-24\"  alt=\"email\" \/> <span class=\"head\">email this<\/span><\/a><\/li><\/ul><div class=\"clean\"><\/div> <\/div>","protected":false},"excerpt":{"rendered":"<p><strong><a href=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-40284\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682-290x456.jpg\" alt=\"senior businesswoman holding portfolio\" width=\"290\" height=\"456\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682-290x456.jpg 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682.jpg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682.jpg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682-590x929.jpg 590w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682-92x145.jpg 92w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682-120x190.jpg 120w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/seniorbusinesswomanportfolio_dollarphotoclub_12805682.jpg 1016w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/><\/a>practices between \u201clarge\u201d firms and smaller firms diverge.<em><span style=\"text-decoration: underline\"><br \/>\n<\/span><\/em><\/strong><\/p>\n<p><em>by marc rosenberg<\/em><br \/>\n<em> <a href=\"\/\/www.g005e.com\/shop\/retirement-buyout\/\">retirements &amp; buyouts<\/a><\/em><\/p>\n<p>as is the case with many aspects of practice management, mandatory retirement is addressed quite differently depending on the size of the firm. here is data from a recent rosenberg map survey:<\/p>\n<p><b>percent of firms having mandatory retirement policies for partners:<\/b><\/p>\n<ul>\n<li>83 percent for firms with annual fees greater than $20 million.<\/li>\n<li>77 percent for firms in the $10 million-20 million range.<\/li>\n<li>56\u00a0percent for firms in the $2 million-10 million range.<\/li>\n<li>21\u00a0percent for firms with fees less than $2 million.<\/li>\n<\/ul>\n<p style=\"padding-left: 30px\"><em><b>more on retirement:<\/b><b>\u00a0<\/b><b><\/b><a href=\"\/\/www.g005e.com\/2015\/04\/06\/mandatory-retirement-4-reasons-firm-comes-first\/\">mandatory retirement? 4 reasons the firm comes first<\/a> | <a href=\"\/\/www.g005e.com\/2015\/03\/26\/transition-clients-retiring-partners\/\">how to transition clients from retiring partners<\/a> | <a href=\"\/\/www.g005e.com\/2015\/03\/19\/want-goodwill-payments-give-proper-retirement-notice\/\">you want goodwill payments? give proper retirement notice<\/a> | <a href=\"\/\/www.g005e.com\/2015\/03\/12\/retirement-plan-funding-funding\/\">retirement plan funding? what funding?<\/a> | <a href=\"\/\/www.g005e.com\/2015\/03\/05\/vesting-can-cover-part-timers\/\">vesting can cover part-timers, too<\/a> | <a href=\"\/\/www.g005e.com\/2015\/02\/26\/retirement-vesting-devils-details\/\">retirement vesting: the devil\u2019s in the details<\/a> | <a href=\"\/\/www.g005e.com\/2015\/02\/19\/compromise-order-goodwill-payouts\/\">compromise is in order for some goodwill payouts<\/a> | <a href=\"\/\/www.g005e.com\/2015\/02\/12\/retiring-partners-take-specialty\/\">when retiring partners take a specialty with them<\/a> | <a href=\"\/\/www.g005e.com\/2015\/02\/05\/clients-leave-reduce-retirement-benefits\/\">if clients leave, do you reduce retirement benefits?<\/a><\/em><\/p>\n<p> <a href=\"\/\/www.g005e.com\/2015\/04\/09\/mandatory-retirement-varies-firm-size\/#more-36844\" class=\"more-link\">read more &rarr;<\/a><\/p>\n<div class='shareinpost'>\n<ul class=\"socialwrap row\">\n<li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/www.facebook.com'  href='http:\/\/www.facebook.com\/sharer.php?u=https%3a%2f%2fwww.g005e.com%2f2015%2f04%2f09%2fmandatory-retirement-varies-firm-size%2f&amp;t=mandatory+retirement+varies+by+firm+size'  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='facebook'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-300px 0px'   \/> <span class=\"head\">like this on facebook<\/span><\/a><\/li>\n<li class=\"icon_text\"><a  rel='nofollow'  target='_blank'  title='https:\/\/www.linkedin.com\/'  href='http:\/\/www.linkedin.com\/sharearticle?mini=true&amp;url=https%3a%2f%2fwww.g005e.com%2f2015%2f04%2f09%2fmandatory-retirement-varies-firm-size%2f&amp;title=mandatory+retirement+varies+by+firm+size&amp;summary=practices+between+%e2%80%9clarge%e2%80%9d+firms+and+smaller+firms+diverge.%0d%0a%0d%0a%0d%0aby+marc+rosenberg%0d%0a+retirements+%26amp%3b+buyouts%0d%0a%0d%0aas+is+the+case+with+many+aspects+of+practice+management%2c+mandatory+retirement+is+addressed+quite+differently+depending+on+the+size+of+the+firm.+here+is+data+from+a+recent+rosenberg+map+survey%3a%0d%0a%0d%0apercent'  ><img  src='\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif'  height='24' width='24'  class='image-24' alt='linkedin'  style='background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-850px 0px'   \/> <span 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href=\"mailto:?subject=cpa%20trendlines%20:%20mandatory%20retirement%20varies%20by%20firm%20size&amp;body=here's%20something%20worth%20seeing%20from%20\/\/www.g005e.com...\n\n\n\n%20%20\/\/www.g005e.com\/2015\/04\/09\/mandatory-retirement-varies-firm-size\/\" title=\"email this: mandatory retirement varies by firm size \"><img loading=\"lazy\" decoding=\"async\" src=\"\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/images\/blank.gif\" height=\"24\"  width=\"24\" style=\"background: transparent url(\/\/www.g005e.com\/wp-content\/plugins\/share-and-follow\/default\/24\/sprite-feb-24.png) no-repeat;padding:0;margin:0;height:24px;width:24px;background-position:-275px 0px\" class=\"image-24\"  alt=\"email\" \/> <span class=\"head\">email this<\/span><\/a><\/li>\n<\/ul>\n<div class=\"clean\"><\/div>\n<\/p>\n<\/div>\n","protected":false},"author":1339,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_relevanssi_hide_post":"","_relevanssi_hide_content":"","_relevanssi_pin_for_all":"","_relevanssi_pin_keywords":"","_relevanssi_unpin_keywords":"","_relevanssi_related_keywords":"","_relevanssi_related_include_ids":"","_relevanssi_related_exclude_ids":"","_relevanssi_related_no_append":"","_relevanssi_related_not_related":"","_relevanssi_related_posts":"","_relevanssi_noindex_reason":"","footnotes":""},"categories":[5,2374,3120,2298,2266],"tags":[2102,2429,86,572,62,38,57,1416],"class_list":["post-36844","post","type-post","status-publish","format-standard","hentry","category-outlook","category-pay-compensation","category-pro-member-exclusive","category-succession","category-partner","tag-buyout","tag-earnings","tag-partner","tag-pay","tag-retirement","tag-salary","tag-succession","tag-wages","membership-content","access-restricted"],"acf":[],"yoast_head":"<!-- this site is optimized with the yoast seo plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>mandatory retirement varies by firm size - 卡塔尔世界杯常规比赛时间<\/title>\n<meta name=\"description\" content=\"actionable intelligence for tax, accounting, and financial professionals\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"\/\/www.g005e.com\/2015\/04\/09\/mandatory-retirement-varies-firm-size\/\" \/>\n<meta property=\"og:locale\" content=\"en_us\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"mandatory retirement varies by firm size - 卡塔尔世界杯常规比赛时间\" \/>\n<meta property=\"og:description\" content=\"actionable intelligence for tax, accounting, and financial professionals\" \/>\n<meta property=\"og:url\" content=\"\/\/www.g005e.com\/2015\/04\/09\/mandatory-retirement-varies-firm-size\/\" \/>\n<meta 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