I, too,  have already thought about my exit strategy since the reality is that I will probably want to retire or begin phasing out my business activity in about 13 years or so.  I have even begun discussing this to my clients and they seem to think that it is a good idea.   I plan to bring on an associate who will eventually buy the "book" and groom that person so that they will treat my clients (who I consider friends and not just commodities) as I would treat them.    By the time I am ready to retire, the clients will be comfortable with my associate and the transition should be smooth.   As to pricing the business, well, like Scarlet, I will think of that tomorrow.

Of course the best laid plans ......... etc.