As the accountants and CPA’s are reviewing their clients needs, those needs have to do with real estate. A letter and follow up phone call to them offering your expertise and promising to make them look like a hero will be well received. It is time to give before you get. Offer them a free consultation with a IRC 1031 tax deferred exchange counselor. Offer a free 24 hour free phone analysis of a property’s value or income potential. Let them know about regenerating a basis on which to increase depreciation. We have letters to accountants that offer many services to accountants. With a follow up call they are massive business builders.