Detail Planning and Paying for Partner Retirements   Oleh:  Putney, Terrence ; Sinkin, Joel Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 213 no. 4 (Apr. 2012), page 28-33. Topik: Accounting Firms; Management Buyouts; Partnering; Succession Planning Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel John was one of three founding partners in a firm formed 35 years ago. He oversaw the buyout of the other two founding partners and, as managing partner, groomed three young managers as his successors. However, when the time came for these managers to be admitted as partners, two of them declined, citing their reluctance to take on John's buyout. The terms of the partnership agreement would have required the firms new partners to either infuse capital into the firm or take a significant reduction in compensation over the next five years to fund John's buyout. External and internal sales of accounting firms have significant differences. The most important objective in structuring an internal buyout or retirement plan is to make it self-funding. The expectation that the firm's owner retirement plan is not viable is the biggest reason one sees that firms seek third-party sales and mergers - to avoid taking on internal buyout obligations. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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