{"id":36858,"date":"2015-05-28t05:00:01","date_gmt":"2015-05-28t09:00:01","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=36858"},"modified":"2019-03-01t08:05:47","modified_gmt":"2019-03-01t13:05:47","slug":"can-partners-compete-leave","status":"publish","type":"post","link":"\/\/www.g005e.com\/2015\/05\/28\/can-partners-compete-leave\/","title":{"rendered":"can partners compete after they leave? maybe."},"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\/05\/fingerscrossedbehindback_dollarphotoclub_79404165.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-41173\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165-290x433.jpg\" alt=\"businessman with fingers crossed behind back\" width=\"290\" height=\"433\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165-290x433.jpg 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165.jpg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165.jpg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165-590x881.jpg 590w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165-97x145.jpg 97w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165-127x190.jpg 127w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165.jpg 1071w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/><\/a>bonus: sample non-solicitation agreement.<\/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>a non-compete covenant prohibits departed partners from joining another cpa firm or creating their own firm within a radius of a specified number of miles from the firm, within a specified period of time after their departure.<\/p>\n<p>increasingly, firms are writing and enforcing tougher and tighter non-compete clauses.<\/p>\n<p>one of the key tests that courts have used in ruling on the enforceability of non-compete agreements (different from non-solicitation) is the extent to which such agreements prevent the departing partner from earning a living.<\/p>\n<p style=\"padding-left: 30px\"><em><b>more on retirement:<\/b><b> <\/b><a href=\"\/\/www.g005e.com\/2015\/05\/21\/disability-far-complex-death\/\">disability is far more complex than death<\/a> | <a href=\"\/\/www.g005e.com\/2015\/04\/30\/6-ways-leave-cpa-firm-retirements-just-1\/\">6 ways to leave a cpa firm (retirement\u2019s just 1)<\/a> | <a href=\"\/\/www.g005e.com\/2015\/04\/23\/juggle-tax-considerations-retirement-benefits\/\">how to juggle tax considerations for partner retirement benefits<\/a> | <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\/12\/retirement-plan-funding-funding\/\">retirement plan funding? what funding?<\/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\/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><\/em><\/p>\n<p>the vast majority of u.s firms are local practices located in areas with many competing firms. if a partner leaves to join another firm and does not attempt to take clients, it is very difficult to claim that the departing partner will substantially and irreparably damage the interests and the value of the firm.<\/p>\n<p> <a href=\"\/\/www.g005e.com\/2015\/05\/28\/can-partners-compete-leave\/#more-36858\" 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%2f05%2f28%2fcan-partners-compete-leave%2f&amp;t=can+partners+compete+after+they+leave%3f+maybe.'  ><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%2f05%2f28%2fcan-partners-compete-leave%2f&amp;title=can+partners+compete+after+they+leave%3f+maybe.&amp;summary=bonus%3a+sample+non-solicitation+agreement.%0d%0aby+marc+rosenberg%0d%0a+retirements+%26amp%3b+buyouts%0d%0aa+non-compete+covenant+prohibits+departed+partners+from+joining+another+cpa+firm+or+creating+their+own+firm+within+a+radius+of+a+specified+number+of+miles+from+the+firm%2c+within+a+specified+period+of+time+after+their+departure.%0d%0a%0d%0a'  ><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%2f05%2f28%2fcan-partners-compete-leave%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:%20can%20partners%20compete%20after%20they%20leave?%20maybe.&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\/05\/28\/can-partners-compete-leave\/\" title=\"email this: can partners compete after they leave? maybe. \"><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\/05\/fingerscrossedbehindback_dollarphotoclub_79404165.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-41173\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165-290x433.jpg\" alt=\"businessman with fingers crossed behind back\" width=\"290\" height=\"433\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165-290x433.jpg 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165.jpg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165.jpg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165-590x881.jpg 590w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165-97x145.jpg 97w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165-127x190.jpg 127w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165.jpg 1071w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/><\/a>bonus: sample non-solicitation agreement.<\/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>a non-compete covenant prohibits departed partners from joining another cpa firm or creating their own firm within a radius of a specified number of miles from the firm, within a specified period of time after their departure.<\/p>\n<p>increasingly, firms are writing and enforcing tougher and tighter non-compete clauses.<\/p>\n<p>one of the key tests that courts have used in ruling on the enforceability of non-compete agreements (different from non-solicitation) is the extent to which such agreements prevent the departing partner from earning a living.<\/p>\n<p style=\"padding-left: 30px\"><em><b>more on retirement:<\/b><b> <\/b><a href=\"\/\/www.g005e.com\/2015\/05\/21\/disability-far-complex-death\/\">disability is far more complex than death<\/a> | <a href=\"\/\/www.g005e.com\/2015\/04\/30\/6-ways-leave-cpa-firm-retirements-just-1\/\">6 ways to leave a cpa firm (retirement\u2019s just 1)<\/a> | <a href=\"\/\/www.g005e.com\/2015\/04\/23\/juggle-tax-considerations-retirement-benefits\/\">how to juggle tax considerations for partner retirement benefits<\/a> | <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\/12\/retirement-plan-funding-funding\/\">retirement plan funding? what funding?<\/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\/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><\/em><\/p>\n<p>the vast majority of u.s firms are local practices located in areas with many competing firms. if a partner leaves to join another firm and does not attempt to take clients, it is very difficult to claim that the departing partner will substantially and irreparably damage the interests and the value of the firm.<\/p>\n<p> <a href=\"\/\/www.g005e.com\/2015\/05\/28\/can-partners-compete-leave\/#more-36858\" 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%2f05%2f28%2fcan-partners-compete-leave%2f&amp;t=can+partners+compete+after+they+leave%3f+maybe.'  ><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%2f05%2f28%2fcan-partners-compete-leave%2f&amp;title=can+partners+compete+after+they+leave%3f+maybe.&amp;summary=bonus%3a+sample+non-solicitation+agreement.%0d%0aby+marc+rosenberg%0d%0a+retirements+%26amp%3b+buyouts%0d%0aa+non-compete+covenant+prohibits+departed+partners+from+joining+another+cpa+firm+or+creating+their+own+firm+within+a+radius+of+a+specified+number+of+miles+from+the+firm%2c+within+a+specified+period+of+time+after+their+departure.%0d%0a%0d%0a'  ><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>\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%2f05%2f28%2fcan-partners-compete-leave%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:%20can%20partners%20compete%20after%20they%20leave?%20maybe.&amp;body=here's%20something%20worth%20seeing%20from%20\/\/www.g005e.com...\n\n\n\n%20%20\/\/www.g005e.com\/2015\/05\/28\/can-partners-compete-leave\/\" title=\"email this: can partners compete after they leave? maybe. \"><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":[5,3120,2298,2266],"tags":[2102,86,62,57],"class_list":["post-36858","post","type-post","status-publish","format-standard","hentry","category-outlook","category-pro-member-exclusive","category-succession","category-partner","tag-buyout","tag-partner","tag-retirement","tag-succession","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>can partners compete after they leave? maybe. - 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\/05\/28\/can-partners-compete-leave\/\" \/>\n<meta property=\"og:locale\" content=\"en_us\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"can partners compete after they leave? maybe. - 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\/05\/28\/can-partners-compete-leave\/\" \/>\n<meta property=\"og:site_name\" content=\"卡塔尔世界杯常规比赛时间\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/cpatrendlines\" \/>\n<meta property=\"article:published_time\" content=\"2015-05-28t09:00:01+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-03-01t13:05:47+00:00\" \/>\n<meta property=\"og:image\" content=\"\/\/www.g005e.com\/wp-content\/uploads\/2015\/05\/fingerscrossedbehindback_dollarphotoclub_79404165-290x433.jpg\" \/>\n<meta name=\"author\" content=\"marc rosenberg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@cpa_trendlines\" \/>\n<meta name=\"twitter:site\" content=\"@cpa_trendlines\" \/>\n<meta name=\"twitter:label1\" content=\"written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"marc rosenberg\" \/>\n\t<meta name=\"twitter:label2\" content=\"est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"12 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"article\",\"@id\":\"\/\/www.g005e.com\/2015\/05\/28\/can-partners-compete-leave\/#article\",\"ispartof\":{\"@id\":\"\/\/www.g005e.com\/2015\/05\/28\/can-partners-compete-leave\/\"},\"author\":{\"name\":\"marc rosenberg\",\"@id\":\"\/\/www.g005e.com\/#\/schema\/person\/0b220a6d181ac1a2e679029fa0d5a069\"},\"headline\":\"can partners compete after they leave? 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