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Partner Retirement / Buyout Plans: Current Trends - CPAReport

Partner Retirement / Buyout Plans: Current Trends - CPAReport

Partner Retirement / Buyout Plans: Current Trends - CPAReport

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AAV Illustration<strong>Partner</strong>sNet FeesJan. 1YearlyIncreaseNet FeesDec. 31GoodwillAt 80%Ptr A 1,000,000 90,000 1,090,000 872,000Ptr B 850,000 60,000 910,000 728,000Ptr C 700,000 60,000 760,000 608,000Ptr D 450,000 60,000 510,000 408,000New Ptr- E 0 30,000 30,000 24,000Total 3,000,000 300,000 3,300,000 2,640,000GW benefitsat 80%2,400,000 240,000 2,640,000THEROSENBERG ASSOCIATES LTD.www.rosenbergassoc.com

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