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Are Partner Retirement or Withdrawal Provisions in Governing Documents Subject to Section 409A of the Internal Revenue Code?

As part of our ongoing series on tax issues for accounting firms, this article provides information on retirement or deferred compensation arrangements, the related rules of Section 409A of the Internal Revenue Code, and how...more

2023 Accounting Firm Industry Insider Series: Key Takeaways from In-Depth Conversations with Managing Partners (Part 1)

The accounting industry is in a state of transition. The influx of private equity, labor shortages, and remote/hybrid work have all impacted accounting firms to varying degrees. To better understand the landscape of the...more

Talent Shortages, Technology, And M&A: Accounting Firm Managing Partners And Industry Experts Share Their Thoughts On Key Issues...

To better understand the current landscape of the accounting industry, I have been interviewing managing partners and industry insiders regularly for the past two years. I recently asked managing partners, consultants, and...more

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