{"id":36862,"date":"2015-06-10t22:00:18","date_gmt":"2015-06-11t02:00:18","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=36862"},"modified":"2024-08-14t09:36:27","modified_gmt":"2024-08-14t13:36:27","slug":"partner-retirement-plan-key-provisions","status":"publish","type":"post","link":"\/\/www.g005e.com\/2015\/06\/10\/partner-retirement-plan-key-provisions\/","title":{"rendered":"20 new, essential keys for today&#8217;s partner retirement plans"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-41368 size-medium\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466-290x195.jpg\" alt=\"contract concept - conceptual close up of eyeglasses and ballpoint pen on top of partnership agreement paper placed on white table.\" width=\"290\" height=\"195\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466-290x195.jpg 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466.jpg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466.jpg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466-590x397.jpg 590w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466-190x128.jpg 190w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466.jpg 1600w\" sizes=\"auto, (max-width: 290px) 100vw, 290px\" \/><\/p>\n<p id=\"docs-internal-guid-47a8bfc9-1fd8-1d86-a4bc-441290b5eb9b\" dir=\"ltr\"><b>a lot is changing fast. here&#8217;s what your partner agreement needs today.<\/b><\/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>let&#8217;s take a moment to simply summarize the many critical aspects of a well written partner retirement\/buyout plan.<\/p>\n<p>at first glance, those unfamiliar with how a proper plan should be written may find the 20-plus key provisions listed below to be daunting. but i would caution against such thinking.\u00a0 in my 20 years of consulting to cpa firms in this area, i have been asked to resolve messy disputes regarding <em>every<\/em> item listed below.<\/p>\n<p style=\"padding-left: 30px;\"><em><b>more on retirement:<\/b><b> <\/b><a href=\"\/\/www.g005e.com\/2015\/06\/04\/clawback-handle\/\">clawback and how to handle it<\/a> | <a href=\"\/\/www.g005e.com\/2015\/05\/28\/can-partners-compete-leave\/\">can partners compete after they leave?<\/a> | <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\/05\/07\/even-partner-agreements-must-face-death\/\">even partner agreements must face 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\/16\/two-ways-retire-ones-not-pretty\/\">two ways to retire, and one\u2019s not pretty<\/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\/02\/19\/compromise-order-goodwill-payouts\/\">compromise is in order for some goodwill payouts<\/a> | <a href=\"\/\/www.g005e.com\/2015\/01\/28\/term-of-payout\/\">why you\u2019ll get less from your partners in a buyout than you might by selling the whole firm <\/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><\/em><\/p>\n<p> <a href=\"\/\/www.g005e.com\/2015\/06\/10\/partner-retirement-plan-key-provisions\/#more-36862\" class=\"more-link\">read more &rarr;<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright wp-image-41368 size-medium\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466-290x195.jpg\" alt=\"contract concept - conceptual close up of eyeglasses and ballpoint pen on top of partnership agreement paper placed on white table.\" width=\"290\" height=\"195\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466-290x195.jpg 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466.jpg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466.jpg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466-590x397.jpg 590w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466-190x128.jpg 190w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/06\/partnership-agreement-dollarphotoclub_74938466.jpg 1600w\" sizes=\"auto, (max-width: 290px) 100vw, 290px\" \/><\/p>\n<p id=\"docs-internal-guid-47a8bfc9-1fd8-1d86-a4bc-441290b5eb9b\" dir=\"ltr\"><b>a lot is changing fast. here&#8217;s what your partner agreement needs today.<\/b><\/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>let&#8217;s take a moment to simply summarize the many critical aspects of a well written partner retirement\/buyout plan.<\/p>\n<p>at first glance, those unfamiliar with how a proper plan should be written may find the 20-plus key provisions listed below to be daunting. but i would caution against such thinking.\u00a0 in my 20 years of consulting to cpa firms in this area, i have been asked to resolve messy disputes regarding <em>every<\/em> item listed below.<\/p>\n<p style=\"padding-left: 30px;\"><em><b>more on retirement:<\/b><b> <\/b><a href=\"\/\/www.g005e.com\/2015\/06\/04\/clawback-handle\/\">clawback and how to handle it<\/a> | <a href=\"\/\/www.g005e.com\/2015\/05\/28\/can-partners-compete-leave\/\">can partners compete after they leave?<\/a> | <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\/05\/07\/even-partner-agreements-must-face-death\/\">even partner agreements must face 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\/16\/two-ways-retire-ones-not-pretty\/\">two ways to retire, and one\u2019s not pretty<\/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\/02\/19\/compromise-order-goodwill-payouts\/\">compromise is in order for some goodwill payouts<\/a> | <a href=\"\/\/www.g005e.com\/2015\/01\/28\/term-of-payout\/\">why you\u2019ll get less from your partners in a buyout than you might by selling the whole firm <\/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><\/em><\/p>\n<p> <a href=\"\/\/www.g005e.com\/2015\/06\/10\/partner-retirement-plan-key-provisions\/#more-36862\" class=\"more-link\">read more &rarr;<\/a><\/p>\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-36862","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 v24.0 - 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