Andrews said under the old agreement, "RSM has contributed to business building expensrues, marketing growth and international. They have done solely out of RSM’s 35 percent share." Under the new term, the two parties share in these expenditures proportionately.

A new incentive plan is under construction, which Andrews termed "more long-term wealth-building situations for the partners and managing directions than we had in the past." The expenditure would be about $10 million a year, which he said was not a major incremental increase, and places the prior stock program. The major goal of the incentive program is retaining talent.