We received a call from one of our clients yesterday wondering about the advance payment.  He was planning on sticking the money into a savings account and if he comes up short next year he will know where to find the money to cover the shortage.  I could go through my client list and easily mark which clients will be affected.  But overall, those that really need the money, have enough cushion the way it is, and those that don't have a cushion aren't going to create a financial hardship if they get the money early.  Oh well, I guess I'm not going to lose a lot of sleep over this one.