Take these steps if selling or closing a practice

So, you've decided to retire or take a position where you no longer will be responsible for running your own practice. Unfortunately you can't just pick up and leave when you close your practice. The easiest and most lucrative way to address all of these problems is to sell your practice to another doctor who will agree to take over the care of your patients, maintain your patient records, collect your accounts receivables, and address the immediate needs of those in treatment. If all else fails and you must close your practice without selling or transferring it, give yourself time to plan your exit. You also must make arrangements for the storage of patient and billing records and a mechanism by which those records can be easily retrieved.