I also plan to retire after this tax season. I thought I'd just walk away, but I have a rather large clientele, who have also become my friends over the decades. There is a huge need in our town (pop 25,000) for tax preparers. I am not keen on going through a sale with a broker, it seems like a hassle. I contacted the accounting department in our university--the prof who teaches the class on taxes and also has her students prepare pro bono returns for low-wage residents suggested I come in January to speak to her students, perhaps one senior might be interested in taking over a ready-made clientele. I can stick around for a year to help with the transition. If this works (I know...it's a big if), should I ask for a certain % of each client's fee that the new person prepares?