Since I ran a closed firm for five years, each customer was hand picked and replacements came via a waiting list i.e. when someone died I would get numerous calls of people wanting the dead guys slot.  So the existing base will be excellent to build onas they are loyal and don't whine about the fees.  Going forward I thinkwe want to focus on business and agribusiness clients as that is where we shine.  There are very few CPAs in the State who actually know how to prepare farm returns let alone provide good analytical systems; however that said, they can be a lower paying client so we to screen farm clients harder.  I see a huge need for financial literacy training in all ages and think this could be a good area for expansion. (Dave Ramesey makes a fortune selling the same advise I have been giving for years.  He obviously has a better marketing plan.) 