They should seriously reconsider their rather emotional decision. A corp is not affected by who owns it's stock. Advise them that it should not cost as such to get an attorney to review the situation and draw up a contract between them as it will cost to disolve one and start another, even without the NOL loss.
I put a note on my web site and will email everyone I have an email address for. The letter will go to the non-email older folks; that was a good idea.
There are two trends, the one implied and the other is the fact that they bring a lot of kids to the office. As you know, no matter how careful kids are, their abilities to hold drinks are limited and they always have issues with the carpet, chairs or any other surface.