Operating a Compensation Committee Like a Well-Oiled Machine

Meeting around a conference table

Allocating partner income used to be a science. Now it is a fine art. Not too long ago, the majority of firms allocated income with some combination of a formula (eat what you kill), ownership percentage, and seniority. Few compensation systems recognized subjective factors such as developing staff; firm management; teamwork; achieving formal, written goals;…

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Elected or Appointed? A Choice for Your Compensation Committee

Compensation committees are the best of several common partner compensation systems for achieving a balance between recognizing traditional production accomplishments and rewarding intangibles. The compensation committee (CC) approach aligns the firm’s strategic plan and vision with how partners are evaluated and how they are compensated. It motivates partners to produce what the firm needs them…

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Unintended Consequences

Sometimes people and organizations launch a new philosophy, policy or approach with the best of intentions, but fail to consider an unintended consequence that threatens to negate the purpose of the original initiative. Here’s an example. When CPA firms give all the “good clients” to their best staff while idling average performers, they may be…

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