FLORIDA

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REF	STATE	LOCATION	ANNUAL GROSS $	STATUS	PRIVATE SALE / BROKER

4990	FL	North Miami Beach	$2,800,000	new	Ragan & Associates, PA

Very profitable 33 year old North Miami Beach firm, with large business clients and a niche in medical practices. Unusually high income ratios with owners net consistently showing 55% to 70% of gross sales. Mostly tax and accounting clients. Expertise in foreign tax, but all clients speak english. No attest work. Experienced staff with strong client relationships and longevity will stay on. Owners want to continue to work full-time for a few more years, then per diem. Lease expires in 2 years, seller's want to stay in their location if possible during that time. Several offices are available in their location which is centrally located between Dade and Broward Counties.

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