Do big4s have any history of offering early retirement packages?

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Yes, from time to time when an office/region is partner and unit heavy. EY just offered some early retirement incentive to some partners in early to mid 50s last year. GT, while not big 4, offered packages 2-3 years ago to some.

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They did at KPMG last year, but I get the sense it takes a pandemic or other colossal economic event to pull this lever.

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“Offer” might be a strong word. Voluntold better characterization

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This.

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