{"id":66619,"date":"2019-09-29t12:00:56","date_gmt":"2019-09-29t16:00:56","guid":{"rendered":"https:\/\/48e130086c.nxcli.net\/?p=66619"},"modified":"2019-10-10t10:38:25","modified_gmt":"2019-10-10t14:38:25","slug":"7-points-of-a-well-crafted-partner-buyout-agreement","status":"publish","type":"post","link":"\/\/www.g005e.com\/2019\/09\/29\/7-points-of-a-well-crafted-partner-buyout-agreement\/","title":{"rendered":"7 points of a well-crafted partner buyout agreement"},"content":{"rendered":"

\"magnifying<\/a>succession planning is a daily partner duty.
\n<\/strong><\/p>\n

by marc rosenberg<\/i>
\nthe rosenberg practice management library<\/i><\/a><\/p>\n

cpa firm partner retirement\/buyout plans have always created angst among partners.<\/p>\n

more: <\/b>take yoda\u2019s advice on strategic planning<\/a> | buyers name 20 big merger turnoffs<\/a> | why governing by partner ownership is bound to fail<\/a> | the top 5 concerns of great managing partners<\/a>
\n\"goprocpa.com\"exclusively for pro members. <\/span><\/strong>log in here<\/a> or 2022世界杯足球排名 today<\/a>.<\/span><\/p><\/blockquote>\n

prospective and young partners often question the plans because they see themselves paying into some sort of ponzi scheme, wondering if their payday will ever come. the departure of impactful retiring partners seems to jeopardize the future viability and hence, value of the firm.
\n
\non the other hand, veteran partners fear that younger partners don\u2019t have the right stuff to keep the firm together and write their retirement checks. they wonder if the firm would be better off merging than staying independent, to secure their exit strategy.<\/p>\n

buyout plans have been around for decades, with trillions of dollars paid to retirees during that time, thus proving that buyout plans \u201cwork.\u201d this controversy surprises a lot of people.<\/p>\n

following is the essence of a fair and properly conceived retirement\/buyout plan.<\/p>\n

the whole basis for the existence of buyout plans<\/strong> is that cpa firms build a highly liquid, significant value that is recognized on the street. the owners of these firms naturally want their interest in this asset redeemed upon retirement. experience has shown that the asset behind this value \u2013 the annuity income stream from clients \u2013 is successfully retained by successors, be they younger partners or larger firms in a merger.<\/p>\n

buyouts are not an entitlement.<\/strong> there are critical requirements that pre-retirement partners should fulfill to be \u201celigible\u201d to receive their buyouts. two of these are (a) giving the required notice (typically 18-24 months these days) and (b) proactively transitioning clients \u2013 ideally, in accordance with a written client transition policy \u2013 to other firm members. retiring partners \u201cearn\u201d their buyout by safely delivering their clients to the firm.<\/p>\n

buyout plans are not savings plans<\/strong> that the partners can cash out at full value when they choose to leave the firm. instead, largely through vesting rules, buyout plans should be designed to create incentives for partners to stay around for the long haul.<\/p>\n

deferred compensation should be performance-based.<\/strong> few partners question the wisdom of allocating income to partners largely based on performance. partner retirement payments should be viewed the same way because they are a second form of compensation \u2013 one that is deferred. systems used to calculate a departing partner\u2019s buyout should be based at least partially on what each partner did to build the value<\/strong> of the firm. hint: this does not mean that the buyout should be based solely on business origination because there are many other performance attributes \u2013 managing the firm and developing good staff, to name two \u2013 that build a firm\u2019s value.<\/p>\n

the math must work.<\/strong> very simple. an acid test of a well-conceived buyout plan is that after a partner retires, the remaining partners should make more<\/strong> money than they did before the retirement. or at least, the partners should earn the same. how does this work? for the most part, the firm uses the compensation they no longer have to pay the retiree, to pay the buyout payments. also, because the math works, funding of the buyout plan is unnecessary \u2013 in fact, virtually all cpa firms do not<\/strong> fund their buyout plans.<\/p>\n

cpa firm buyout plans are very conservative<\/strong> because (a) the future is uncertain in an industry experiencing disruptive change, (b) new and young partners worry about the firm\u2019s survival after the retirement of rainmakers and (c) inevitably, some clients might leave after a partner\u2019s retirement.<\/p>\n

succession planning is not just something that begins shortly before a partner retires.<\/strong> instead, succession planning is a daily partner duty. clients should have a backup provider in case the lead partner suddenly leaves the firm. partners should be delegating as much work as possible to staff and they should be mentoring and training the staff to take on higher levels of responsibility. partners should be building teams underneath themselves. clients should be delegated from older to younger partners when it\u2019s best for the client and the firm.<\/p>\n

with all the above in place, signing on to a partner retirement agreement may be the best investment a new partner ever makes!<\/p>\n","protected":false},"excerpt":{"rendered":"

succession planning is a daily partner duty.<\/strong>
\nby marc rosenberg<\/em>
\nthe rosenberg practice management library<\/a><\/em><\/p>\n","protected":false},"author":1339,"featured_media":52068,"comment_status":"open","ping_status":"closed","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":[1363,3120,3002,2266],"tags":[],"class_list":["post-66619","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-featured","category-pro-member-exclusive","category-special","category-partner"],"acf":[],"yoast_head":"\n7 points of a well-crafted partner buyout agreement - 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