{"id":36846,"date":"2015-04-16t05:00:20","date_gmt":"2015-04-16t09:00:20","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=36846"},"modified":"2024-08-14t09:36:32","modified_gmt":"2024-08-14t13:36:32","slug":"two-ways-retire-ones-not-pretty","status":"publish","type":"post","link":"\/\/www.g005e.com\/2015\/04\/16\/two-ways-retire-ones-not-pretty\/","title":{"rendered":"two ways to retire, and one&#8217;s not pretty"},"content":{"rendered":"<p id=\"docs-internal-guid-47a8bfc9-1fd8-1d86-a4bc-441290b5eb9b\" dir=\"ltr\"><strong><a href=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-40602\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125-290x193.jpg\" alt=\"older businessman taking a coffee break\" width=\"290\" height=\"193\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125-290x193.jpg 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125.jpg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125.jpg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125-590x393.jpg 590w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125-190x126.jpg 190w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125.jpg 1600w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/><\/a>the graceful way to slow down and phase out.<\/strong><\/p>\n<p dir=\"ltr\"><em>by marc rosenberg<\/em><br \/>\n<em> <a href=\"\/\/www.g005e.com\/shop\/retirement-buyout\/\">retirements &amp; buyouts<\/a><\/em><\/p>\n<p>there are two ways that partners slow down as they approach traditional retirement age:<\/p>\n<p><b>announced<\/b> \u2013 the \u201ccooperative\u201d way to slow down. the partner openly and willingly informs the partners that she wishes to slow down. this change in status is usually related to the retirement process, but some partners who are not retirement-minded may wish to work less than full time in order to pursue other life goals.<\/p>\n<blockquote><p><b>more on retirement:<\/b><b>\u00a0<\/b><a href=\"\/\/www.g005e.com\/2015\/04\/09\/mandatory-retirement-varies-firm-size\/\">mandatory retirement varies by firm size<\/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\/12\/retirement-plan-funding-funding\/\">retirement plan funding? what funding?<\/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\/12\/retiring-partners-take-specialty\/\">when retiring partners take a specialty with them<\/a> | <a href=\"\/\/www.g005e.com\/2015\/01\/22\/three-ways-to-calculate-goodwill-payable-none-of-them-great\/\">three ways to calculate goodwill payable in partner buyouts, none of them great<\/a> | <a href=\"http:\/\/feedproxy.google.com\/%7er\/cpatrendlines\/tpxn\/%7e3\/v5n9tuacerq\/?utm_source=feedburner&amp;utm_medium=email\">the multiple of compensation method, fully explained<\/a> | <a href=\"\/\/www.g005e.com\/2014\/12\/18\/clients-retirement-rosenberg\/\">clients leaving? time to reduce retirement benefits <\/a>| <a href=\"\/\/www.g005e.com\/2014\/11\/20\/partners-may-balk-at-guaranteeing-retirement-obligations\/\">partners may balk at guaranteeing retirement obligations<\/a><\/p>\n<p style=\"text-align: left\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-49700\" src=\"http:\/\/4f2bur4nuye2cgakm2rm61qk.wpengine.netdna-cdn.com\/wp-content\/uploads\/2016\/08\/yellow_key_clip_art-e1375897299811-36p-hi-1-e1470686574894.jpg\" alt=\"goprocpa.com\" width=\"39\" height=\"16\" \/><span style=\"color: #b79c00\">exclusively for pro members. <\/span><\/strong><span style=\"color: #b79c00\"><a style=\"color: #b79c00\" href=\"\/\/www.g005e.com\/wp-login.php?redirect_to=\/\/www.g005e.com\/2015\/04\/16\/two-ways-retire-ones-not-pretty\/\">log in here<\/a> or <a class=\"external\" style=\"color: #b79c00\" href=\"http:\/\/goprocpa.com\/\" target=\"_blank\" rel=\"noopener\">2022世界杯足球排名 today<\/a>.<\/span><\/p>\n<\/blockquote>\n<p><b>unannounced<\/b> \u2013 the \u201cuncooperative\u201d way to slow down. in these instances, the partner is either unwilling to cooperate with his partners in working out a sensible, fair phase-down period or is unaware that he <i>needs<\/i> to phase out of the firm.<\/p>\n<p><strong> <a href=\"\/\/www.g005e.com\/2015\/04\/16\/two-ways-retire-ones-not-pretty\/#more-36846\" class=\"more-link\">read more &rarr;<\/a><\/strong><\/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%2f16%2ftwo-ways-retire-ones-not-pretty%2f&amp;t=two+ways+to+retire%2c+and+one%e2%80%99s+not+pretty'  ><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%2f16%2ftwo-ways-retire-ones-not-pretty%2f&amp;title=two+ways+to+retire%2c+and+one%e2%80%99s+not+pretty&amp;summary=the+graceful+way+to+slow+down+and+phase+out.%0d%0aby+marc+rosenberg%0d%0a+retirements+%26amp%3b+buyouts%0d%0athere+are+two+ways+that+partners+slow+down+as+they+approach+traditional+retirement+age%3a%0d%0a%0d%0aannounced+%e2%80%93+the+%e2%80%9ccooperative%e2%80%9d+way+to+slow+down.+the+partner+openly+and+willingly+informs+the+partners+that+she+wishes+to+slow+down'  ><img  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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:%20two%20ways%20to%20retire,%20and%20one&#8217;s%20not%20pretty&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\/16\/two-ways-retire-ones-not-pretty\/\" title=\"email this: two ways to retire, and one&#8217;s not pretty \"><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 id=\"docs-internal-guid-47a8bfc9-1fd8-1d86-a4bc-441290b5eb9b\" dir=\"ltr\"><strong><a href=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-40602\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125-290x193.jpg\" alt=\"older businessman taking a coffee break\" width=\"290\" height=\"193\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125-290x193.jpg 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125.jpg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125.jpg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125-590x393.jpg 590w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125-190x126.jpg 190w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/04\/olderbusinessmancoffeebreak_dollarphotoclub_34291125.jpg 1600w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/><\/a>the graceful way to slow down and phase out.<\/strong><\/p>\n<p dir=\"ltr\"><em>by marc rosenberg<\/em><br \/>\n<em> <a href=\"\/\/www.g005e.com\/shop\/retirement-buyout\/\">retirements &amp; buyouts<\/a><\/em><\/p>\n<p>there are two ways that partners slow down as they approach traditional retirement age:<\/p>\n<p><b>announced<\/b> \u2013 the \u201ccooperative\u201d way to slow down. the partner openly and willingly informs the partners that she wishes to slow down. this change in status is usually related to the retirement process, but some partners who are not retirement-minded may wish to work less than full time in order to pursue other life goals.<\/p>\n<blockquote>\n<p><b>more on retirement:<\/b><b>\u00a0<\/b><a href=\"\/\/www.g005e.com\/2015\/04\/09\/mandatory-retirement-varies-firm-size\/\">mandatory retirement varies by firm size<\/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\/12\/retirement-plan-funding-funding\/\">retirement plan funding? what funding?<\/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\/12\/retiring-partners-take-specialty\/\">when retiring partners take a specialty with them<\/a> | <a href=\"\/\/www.g005e.com\/2015\/01\/22\/three-ways-to-calculate-goodwill-payable-none-of-them-great\/\">three ways to calculate goodwill payable in partner buyouts, none of them great<\/a> | <a href=\"http:\/\/feedproxy.google.com\/%7er\/cpatrendlines\/tpxn\/%7e3\/v5n9tuacerq\/?utm_source=feedburner&amp;utm_medium=email\">the multiple of compensation method, fully explained<\/a> | <a href=\"\/\/www.g005e.com\/2014\/12\/18\/clients-retirement-rosenberg\/\">clients leaving? time to reduce retirement benefits <\/a>| <a href=\"\/\/www.g005e.com\/2014\/11\/20\/partners-may-balk-at-guaranteeing-retirement-obligations\/\">partners may balk at guaranteeing retirement obligations<\/a><\/p>\n<p style=\"text-align: left\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-49700\" src=\"http:\/\/4f2bur4nuye2cgakm2rm61qk.wpengine.netdna-cdn.com\/wp-content\/uploads\/2016\/08\/yellow_key_clip_art-e1375897299811-36p-hi-1-e1470686574894.jpg\" alt=\"goprocpa.com\" width=\"39\" height=\"16\" \/><span style=\"color: #b79c00\">exclusively for pro members. <\/span><\/strong><span style=\"color: #b79c00\"><a style=\"color: #b79c00\" href=\"\/\/www.g005e.com\/wp-login.php?redirect_to=\/\/www.g005e.com\/2015\/04\/16\/two-ways-retire-ones-not-pretty\/\">log in here<\/a> or <a class=\"external\" style=\"color: #b79c00\" href=\"http:\/\/goprocpa.com\/\" target=\"_blank\" rel=\"noopener\">2022世界杯足球排名 today<\/a>.<\/span><\/p>\n<\/blockquote>\n<p><b>unannounced<\/b> \u2013 the \u201cuncooperative\u201d way to slow down. in these instances, the partner is either unwilling to cooperate with his partners in working out a sensible, fair phase-down period or is unaware that he <i>needs<\/i> to phase out of the firm.<\/p>\n<p><strong> <a href=\"\/\/www.g005e.com\/2015\/04\/16\/two-ways-retire-ones-not-pretty\/#more-36846\" class=\"more-link\">read more &rarr;<\/a><\/strong><\/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%2f16%2ftwo-ways-retire-ones-not-pretty%2f&amp;t=two+ways+to+retire%2c+and+one%e2%80%99s+not+pretty'  ><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'  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class=\"head\">share on linkedin<\/span><\/a><\/li>\n<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%2f16%2ftwo-ways-retire-ones-not-pretty%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>\n<li class=\"icon_text\"><a rel=\"_self\" href=\"mailto:?subject=cpa%20trendlines%20:%20two%20ways%20to%20retire,%20and%20one&#8217;s%20not%20pretty&amp;body=here's%20something%20worth%20seeing%20from%20\/\/www.g005e.com...\n\n\n\n%20%20\/\/www.g005e.com\/2015\/04\/16\/two-ways-retire-ones-not-pretty\/\" title=\"email this: two ways to retire, and one&#8217;s not pretty \"><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-36846","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>two ways to retire, and one&#039;s not pretty - 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\/16\/two-ways-retire-ones-not-pretty\/\" \/>\n<meta property=\"og:locale\" content=\"en_us\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"two ways to retire, and one&#039;s not pretty - 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\/16\/two-ways-retire-ones-not-pretty\/\" \/>\n<meta property=\"og:site_name\" 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