Use those special accounts to order supplies, or get services and pay the accounts in a timely manner. If they are just tired of the mexican restaurant and ready to retire, then you may be in a strong position to negotiate. Please read this one section several times if you find it necessary to grasp this concept. For one you may have to consider using part of your 401k if you have one. Whatever you do, Do NOT start a mexican restaurant unless you have the emotional and financial resources to give it a fair chance to succeed. I get asked that question a lot.