{"id":38548,"date":"2015-01-15t05:00:05","date_gmt":"2015-01-15t10:00:05","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=38548"},"modified":"2024-08-14t09:36:42","modified_gmt":"2024-08-14t13:36:42","slug":"eat-what-you-kill-then-maybe-book-of-business-is-for-you","status":"publish","type":"post","link":"\/\/www.g005e.com\/2015\/01\/15\/eat-what-you-kill-then-maybe-book-of-business-is-for-you\/","title":{"rendered":"eat what you kill? then maybe &#8216;book of business&#8217; is for you"},"content":{"rendered":"<p><strong><a href=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-38619\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780-290x193.jpg\" alt=\"a big golden tiger looking out for any disturbance during his meal\" width=\"290\" height=\"193\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780-290x193.jpg 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780.jpg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780.jpg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780-590x393.jpg 590w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780-190x126.jpg 190w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780.jpg 1600w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/><\/a>three common and painful scenarios.<\/strong><\/p>\n<p><i>by marc rosenberg<\/i><br \/>\n<a href=\"\/\/www.g005e.com\/shop\/retirement-buyout\/\"><i>retirements &amp; buyouts<\/i><\/a><strong><br \/>\n<\/strong><\/p>\n<p>the book of business method of allocating goodwill benefits is most often used by \u201ceat what you kill\u201d firms. essentially, retiring partners \u201csell\u201d their client bases back to the firm.<\/p>\n<p style=\"padding-left: 30px\"><b>more on retirement: <\/b><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\/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\/18\/clients-retirement-rosenberg\/\">clients leaving? time to reduce retirement benefits <\/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> | <a href=\"\/\/www.g005e.com\/2014\/11\/27\/4-ways-to-decide-how-to-pay-out-capital\/\">4 ways to decide how to pay out capital<\/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>in almost all cases, the retired partner gets paid only to the extent that the firm retains her clients throughout her payout term.<\/p>\n<p>the major flaw with this method is that a partner will never, ever delegate or transfer clients, for the good of the firm, to other firm members because this would lead directly to reduced retirement benefits. <a href=\"\/\/www.g005e.com\/2015\/01\/15\/eat-what-you-kill-then-maybe-book-of-business-is-for-you\/#more-38548\" 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%2f01%2f15%2feat-what-you-kill-then-maybe-book-of-business-is-for-you%2f&amp;t=eat+what+you+kill%3f+then+maybe+%e2%80%98book+of+business%e2%80%99+is+for+you'  ><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%2f01%2f15%2feat-what-you-kill-then-maybe-book-of-business-is-for-you%2f&amp;title=eat+what+you+kill%3f+then+maybe+%e2%80%98book+of+business%e2%80%99+is+for+you&amp;summary=three+common+and+painful+scenarios.%0d%0a%0d%0aby+marc+rosenberg%0d%0aretirements+%26amp%3b+buyouts%0d%0a%0d%0a%0d%0athe+book+of+business+method+of+allocating+goodwill+benefits+is+most+often+used+by+%e2%80%9ceat+what+you+kill%e2%80%9d+firms.+essentially%2c+retiring+partners+%e2%80%9csell%e2%80%9d+their+client+bases+back+to+the+firm.%0d%0amore+on+retirement%3a+the+multiple+of+co'  ><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%2f01%2f15%2feat-what-you-kill-then-maybe-book-of-business-is-for-you%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:%20eat%20what%20you%20kill?%20then%20maybe%20&#8216;book%20of%20business&#8217;%20is%20for%20you&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\/01\/15\/eat-what-you-kill-then-maybe-book-of-business-is-for-you\/\" title=\"email this: eat what you kill? then maybe &#8216;book of business&#8217; is for you \"><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\/01\/tigereating_dollarphotoclub_51567780.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-38619\" src=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780-290x193.jpg\" alt=\"a big golden tiger looking out for any disturbance during his meal\" width=\"290\" height=\"193\" srcset=\"https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780-290x193.jpg 290w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780.jpg 300w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780.jpg 600w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780-590x393.jpg 590w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780-190x126.jpg 190w, https:\/\/cpatwpe.s3.amazonaws.com\/cpatrendlines\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780.jpg 1600w\" sizes=\"(max-width: 290px) 100vw, 290px\" \/><\/a>three common and painful scenarios.<\/strong><\/p>\n<p><i>by marc rosenberg<\/i><br \/>\n<a href=\"\/\/www.g005e.com\/shop\/retirement-buyout\/\"><i>retirements &amp; buyouts<\/i><\/a><strong><br \/>\n<\/strong><\/p>\n<p>the book of business method of allocating goodwill benefits is most often used by \u201ceat what you kill\u201d firms. essentially, retiring partners \u201csell\u201d their client bases back to the firm.<\/p>\n<p style=\"padding-left: 30px\"><b>more on retirement: <\/b><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\/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\/18\/clients-retirement-rosenberg\/\">clients leaving? time to reduce retirement benefits <\/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> | <a href=\"\/\/www.g005e.com\/2014\/11\/27\/4-ways-to-decide-how-to-pay-out-capital\/\">4 ways to decide how to pay out capital<\/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>in almost all cases, the retired partner gets paid only to the extent that the firm retains her clients throughout her payout term.<\/p>\n<p>the major flaw with this method is that a partner will never, ever delegate or transfer clients, for the good of the firm, to other firm members because this would lead directly to reduced retirement benefits. <a href=\"\/\/www.g005e.com\/2015\/01\/15\/eat-what-you-kill-then-maybe-book-of-business-is-for-you\/#more-38548\" 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%2f01%2f15%2feat-what-you-kill-then-maybe-book-of-business-is-for-you%2f&amp;t=eat+what+you+kill%3f+then+maybe+%e2%80%98book+of+business%e2%80%99+is+for+you'  ><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%2f01%2f15%2feat-what-you-kill-then-maybe-book-of-business-is-for-you%2f&amp;title=eat+what+you+kill%3f+then+maybe+%e2%80%98book+of+business%e2%80%99+is+for+you&amp;summary=three+common+and+painful+scenarios.%0d%0a%0d%0aby+marc+rosenberg%0d%0aretirements+%26amp%3b+buyouts%0d%0a%0d%0a%0d%0athe+book+of+business+method+of+allocating+goodwill+benefits+is+most+often+used+by+%e2%80%9ceat+what+you+kill%e2%80%9d+firms.+essentially%2c+retiring+partners+%e2%80%9csell%e2%80%9d+their+client+bases+back+to+the+firm.%0d%0amore+on+retirement%3a+the+multiple+of+co'  ><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%2f01%2f15%2feat-what-you-kill-then-maybe-book-of-business-is-for-you%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:%20eat%20what%20you%20kill?%20then%20maybe%20&#8216;book%20of%20business&#8217;%20is%20for%20you&amp;body=here's%20something%20worth%20seeing%20from%20\/\/www.g005e.com...\n\n\n\n%20%20\/\/www.g005e.com\/2015\/01\/15\/eat-what-you-kill-then-maybe-book-of-business-is-for-you\/\" title=\"email this: eat what you kill? then maybe &#8216;book of business&#8217; is for you \"><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":[2374,3120,2298,2266],"tags":[2102,2429,86,572,62,38,57,1416],"class_list":["post-38548","post","type-post","status-publish","format-standard","hentry","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 v23.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>eat what you kill? then maybe &#039;book of business&#039; is for you - 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\/01\/15\/eat-what-you-kill-then-maybe-book-of-business-is-for-you\/\" \/>\n<meta property=\"og:locale\" content=\"en_us\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"eat what you kill? then maybe &#039;book of business&#039; is for you - 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\/01\/15\/eat-what-you-kill-then-maybe-book-of-business-is-for-you\/\" \/>\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=\"2015-01-15t10:00:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-08-14t13:36:42+00:00\" \/>\n<meta property=\"og:image\" content=\"\/\/www.g005e.com\/wp-content\/uploads\/2015\/01\/tigereating_dollarphotoclub_51567780-290x193.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=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"article\",\"@id\":\"\/\/www.g005e.com\/2015\/01\/15\/eat-what-you-kill-then-maybe-book-of-business-is-for-you\/#article\",\"ispartof\":{\"@id\":\"\/\/www.g005e.com\/2015\/01\/15\/eat-what-you-kill-then-maybe-book-of-business-is-for-you\/\"},\"author\":{\"name\":\"marc rosenberg\",\"@id\":\"\/\/www.g005e.com\/#\/schema\/person\/0b220a6d181ac1a2e679029fa0d5a069\"},\"headline\":\"eat what you kill? 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