For the past 20 years, at the end of each tax season,  I would terminate five clients:  slow pay, late documents, complain about the bill, whatever... but five.  The last couple of years have been increasingly difficult.  With all that winnowing over the years, I had created a really good client base that wanted to do good work.  It was enjoyable.   So this year, when i decided to scale back and refer out 50 clients, it was truly emotional. 

I'll continue on for 2-3-4 more years with retainers and bigger business clients that want more higher end service and now i will have more time to deliver.  I plan to refer out most of the remaining 1040 only clients over the next two years. 

I think in the end, the money will be about the same, but with a lot less stress.