I think this is an example of what happens when people build up a small business. They somehow think that they can sell at the end, and walk away with a pot of gold. It just doesn't always work out that way. If you remember years ago there was a large CPA firm I believe that went out of business because they were involved with their clients getting involved with some type of investment that would reduce the tax when their business was sold. I'm sure you remember that. If people have to pay the tax then they have to pay it and that's the way it is. If they don't like it then they can leave.