{"id":36869,"date":"2015-07-05t05:00:24","date_gmt":"2015-07-05t09:00:24","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=36869"},"modified":"2024-08-14t09:36:23","modified_gmt":"2024-08-14t13:36:23","slug":"rosenberg-disability","status":"publish","type":"post","link":"\/\/www.g005e.com\/2015\/07\/05\/rosenberg-disability\/","title":{"rendered":"why 30% of cpa firm retirement plans are fatally flawed"},"content":{"rendered":"<p id=\"docs-internal-guid-47a8bfc9-2014-4f7c-3aba-9ddff9fae852\" dir=\"ltr\"><b><a href=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-41748\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136-290x356.jpg\" alt=\"senior businessman holding briefcase\" width=\"290\" height=\"356\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136-290x356.jpg 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136.jpg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136.jpg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136-590x724.jpg 590w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136-118x145.jpg 118w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136-155x190.jpg 155w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136.jpg 1304w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/><\/a>make provisions, or state partnership laws may do it for you.<\/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>twenty to thirty percent of all accounting firm partnership agreements have no provision for goodwill-based retirement payments to partners departing due to death, disability, retirement or withdrawal.<\/p>\n<blockquote>\n<p style=\"padding-left: 30px\"><em><strong>more on retirement:<\/strong> <a href=\"\/\/www.g005e.com\/2015\/06\/18\/top-10-mistakes-partner-retirement-plans\/\">the top 10 mistakes in partner retirement plans<\/a><b> | <\/b><a href=\"\/\/www.g005e.com\/2015\/06\/10\/partner-retirement-plan-key-provisions\/\">20 new, essential keys for today\u2019s partner retirement plans<\/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\/02\/19\/compromise-order-goodwill-payouts\/\">compromise is in order for some goodwill payouts<\/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=\"\/\/www.g005e.com\/2015\/01\/01\/the-ins-and-outs-of-aav-for-goodwill\/\">the ins and outs of aav for goodwill<\/a> | <a href=\"http:\/\/feedproxy.google.com\/%7er\/cpatrendlines\/tpxn\/%7e3\/zzfbrxo1zqg\/?utm_source=feedburner&amp;utm_medium=email\">5 points to consider when paying out goodwill<\/a> | <a href=\"\/\/www.g005e.com\/2014\/12\/04\/how-to-set-terms-and-limits-for-goodwill-payouts\/\">how to set terms and limits for goodwill payouts<\/a><\/em><\/p>\n<\/blockquote>\n<p>they&#8217;re in for a rude surprise. <a href=\"\/\/www.g005e.com\/2015\/07\/05\/rosenberg-disability\/#more-36869\" 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%2f07%2f05%2frosenberg-disability%2f&amp;t=why+30%25+of+cpa+firm+retirement+plans+are+fatally+flawed'  ><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  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<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%2f07%2f05%2frosenberg-disability%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:%20why%2030%%20of%20cpa%20firm%20retirement%20plans%20are%20fatally%20flawed&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\/07\/05\/rosenberg-disability\/\" title=\"email this: why 30% of cpa firm retirement plans are fatally flawed \"><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-47a8bfc9-2014-4f7c-3aba-9ddff9fae852\" dir=\"ltr\"><b><a href=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-41748\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136-290x356.jpg\" alt=\"senior businessman holding briefcase\" width=\"290\" height=\"356\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136-290x356.jpg 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136.jpg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136.jpg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136-590x724.jpg 590w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136-118x145.jpg 118w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136-155x190.jpg 155w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/07\/olderbusinessmanbriefcase_dollarphotoclub_30688136.jpg 1304w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/><\/a>make provisions, or state partnership laws may do it for you.<\/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>twenty to thirty percent of all accounting firm partnership agreements have no provision for goodwill-based retirement payments to partners departing due to death, disability, retirement or withdrawal.<\/p>\n<blockquote>\n<p style=\"padding-left: 30px\"><em><strong>more on retirement:<\/strong> <a href=\"\/\/www.g005e.com\/2015\/06\/18\/top-10-mistakes-partner-retirement-plans\/\">the top 10 mistakes in partner retirement plans<\/a><b> | <\/b><a href=\"\/\/www.g005e.com\/2015\/06\/10\/partner-retirement-plan-key-provisions\/\">20 new, essential keys for today\u2019s partner retirement plans<\/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\/02\/19\/compromise-order-goodwill-payouts\/\">compromise is in order for some goodwill payouts<\/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=\"\/\/www.g005e.com\/2015\/01\/01\/the-ins-and-outs-of-aav-for-goodwill\/\">the ins and outs of aav for goodwill<\/a> | <a href=\"http:\/\/feedproxy.google.com\/%7er\/cpatrendlines\/tpxn\/%7e3\/zzfbrxo1zqg\/?utm_source=feedburner&amp;utm_medium=email\">5 points to consider when paying out goodwill<\/a> | <a href=\"\/\/www.g005e.com\/2014\/12\/04\/how-to-set-terms-and-limits-for-goodwill-payouts\/\">how to set terms and limits for goodwill payouts<\/a><\/em><\/p>\n<\/blockquote>\n<p>they&#8217;re in for a rude surprise. <a href=\"\/\/www.g005e.com\/2015\/07\/05\/rosenberg-disability\/#more-36869\" 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%2f07%2f05%2frosenberg-disability%2f&amp;t=why+30%25+of+cpa+firm+retirement+plans+are+fatally+flawed'  ><img 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why 30% of cpa firm retirement plans are fatally flawed \"><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-36869","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":"<!-- 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