And within a generation, there will be no one left with any experience.  This is like saying that whenever Congress enacts tax legislation, clients who benefit from new rules should be referred to someone with experience dealing with change. 

There are no difficult returns.  There are only returns with many or fewer steps that are easy.  Preparers who can't read or follow instructions should refer all their clients to someone who can, and get a job driving a bus.  Might make more money, anyway.