The merger itself isn't especially big. But it's noteworthy that this is an actual MDP, where lawyers and accountants are partners and split fees, and nobody is batting an eyelash. And I can remember when MDPs were the thin wedge of ruin for legal ethics. https://www.law.com/americanlawyer/2025/02/12/business-law-boutique-merges-with-accounting-firm-showcasing-possibilities-of-deregulation-in-arizona-/