Getting partners to transition toward retirement as they approach the firm’s retirement age is a problem facing many CPA firms, and its implications are far-reaching. Most firms in the Top 100 have a mandatory retirement age between age 60 and 66. Accordingly, partners within a few years of this age should be expected to begin the process of planning to transition client relationships to younger partners to help the firm maintain these clients. The partners should also be looking ahead to what’s next in their “second, post-retirement career.” All too often though, this does not happen.