Good for you guys, John!  Glad you're in a position to do that on your own terms, and not being forced by some health or financial stress into something you don't want.  Congratulations!!  I don't know if we'll ever be there..... the hubs has cut back a bit, but still runs full bore every day, just not quite so many hours of that day!  Our son handles 99.9% of the decisions and management, so that's a huge benefit for us. Had planned on letting go a couple-three years ago, but farm across the road came up for sale so that plan got scootched back a bit. It'll all work out. We're still pretty healthy and active and he loves most of what he does spring and fall, and of course the winter break in the warm sunshine helps a lot!!  Best wishes as you move forward with this, and enjoy the process as you go.