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Reminds me of Jim Bowen's "Bullseye" when the contestent is offered the chance to gamble thier wiinnings and a go for the speedboat or a motorhome. "I have had a lovley day Jim, but I think I will take the money" If I was a DL partner mentally deciding if this recession is going to get worse or take the Americans Cash, I think I would take the money. The Partners can always resign on mass in years to come if it doesn't work out and buy the firm back for a lot less than they sold it for. Not the first time that ever happended.