haku: @indexterm retirement / yhteensä: 319
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| Tekijä: | Blackman, I. L. |
| Otsikko: | A solution to firm retirement problems |
| Lehti: | Journal of Accountancy
1998 : MAY, VOL. 185:5, p. 57-60, 62 |
| Asiasana: | COMPANIES ACCOUNTING RETIREMENT CORPORATE PLANNING EXECUTIVES PAY |
| Kieli: | eng |
| Tiivistelmä: | CPA firms can employ a unique plan using compounding effect of the time value of money in a tax-free environment to minimize the pain of paying benefits to retired company partners. Bringing in new business, hiring good staff and avoiding malpractice liability are ongoing problems for almost every CPA firm. Each firm must successfully deal with the issues if it is to prosper. An even bigger problem for most firms, however, is the financial liability to retired and soon-to-retire partners. Those obligations usually include an income stream to the retiring partner for a fixed period, a capital buyout and health care benefits. |
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