Manhattan law firm offices are designed to dazzle clients with breathtaking views and the latest wizardry at a cost of hundreds of thousands of dollars a month. But a decade later when the lease expires, law firms face a day of reckoning.

When Flemming Zulack Williamson Zauderer folded this year after 47 years, the name partners said they didn't want to take on the long-term financial commitment that a new lease would require. The same was true for Wormser, Kiely, Galef & Jacobs, which disbanded after 80 years. Kornstein Veisz Wexler & Pollard made a similar decision after a 35-year run.

“I miss just a little having a huge corner office overlooking the harbor, having a whole wing of conference rooms and of course you miss the people you worked with,” said John Zulack, 76, who went to Allegaert Berger & Vogel when Flemming Zulack dissolved. “But it was easier when you're 50 or 60 or 65 to sign a new lease for 10 years. But when you're my age, that's an obligation you don't really want to impose on your family.”