Anyone have advice for shutting down a business?

[sybylla]

Some advice on suspending business or shutting down entirely would not likely go amiss in this forum. Unfortunately.

Hubby and I aren't necessarily shutting down our consulting business. But he has taken a job while the taking was good just to make sure we can get through the next couple of years. We have plans to revive it once our boys are through engineering college and have an interest in joining us in partnership. (Hopefully by then we'll have access to universal healthcare.)