by martin bissett
passport to partnership
a big concern in recent years has been how the incoming partners will purchase equity or fund the capital account and exit of a retiring partner.
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much has been written that examines the mathematical complexities of this topic but the bottom line is simple. would-be partners in the age demographic of 28-42 are part of a generation who are already heavily borrowed in the form of credit card debt, mortgage debt and other forms of personal loans.