Our problem: Mom, who is now 77, still draws a salary from us above and beyond the the payment for the business. Her workload has lessened greatly, as it should. She cloud do all of her work in one day and lessen the burden of her salary. However, she says she'd go crazy if she retired. We don't want that. She cloud still come in as often as she wants and do her personal paperwork, banking, letter-writing, reading, etc. These are all thing she does at work -- on the clock.