If you structure the deal properly, the burden should be minimal. Many retiring estate planning lawyers who do not sell their firms and instead shut them down spend a lot of time and money dealing with old files. Smart sellers will have the buyer assume control and storage of the files. Remember, the files always belong to the client, but the buyer is responsible for them and will need access to help returning clients with future matters. Buyers will then digitize or continue to store them and pay the associated storage costs.