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This subject has been on my mind for some time.  Having been in the tax preparation
field for over fifty years, I realize my work cannot go on forever.  My valuable practice
could be worthless in five minutes if I become incapacitated at the wrong time

So, two ideas.

1-Begin an informal listing of practices that are available or could be come 
available in the future

2-Begin a list of practitioners who would like to acquire, say 25-100 new clients but not
an entire practice.  I, for example, would take 25 new clients in my city but cant absorb
an entire practice due to my workload.

So, I encourage the leaders of NSA to begin thinking about this issue

Sincerely

Marvin Nasses