Partner Retirements and Buyouts: Today’s 24 Major Deal Points

What 80% of firms agree on.

By Marc Rosenberg
The Rosenberg Survey

If partner compensation is the single most critical and sensitive aspect of CPA firm practice management today, then a close second is partner retirements and buyouts – the money partners receive for the purchase of their ownership in the firm when they retire or leave the firm due to death, disability, withdrawal or expulsion.

The amount of money involved is quite significant.  Roughly 80% of all firms consider the value of the firm to include: