This has been a difficult decision for us but the time has come for Pat to start to cut back on her working hours and Jodi does not have any additional time to cover for the reduction in Pat's working schedule. Bergh & DeVries was formed on January 1, 2006 with the idea of providing quality accounting services to Pat's clients. The first few years Jodi worked full time in tax season and part time during the off season. The idea was that we would transition to Jodi working full time and Pat would transition to semi retirement. This partnership was so successful that it is impossible for Pat to reduce her hours. The transfer of the practice to Gage Accounting PC will allow Pat to cut back on her hours and Jodi will be able to continue to provide services to our clients on a full time basis.