When your company/product dies – don’t bury it. Open Source it.

Reference my previous posts – products that are dead need not die.  If for whatever reason your product dies, please don’t bury it – give it back to your community.  Open Source it.  Let them give it a go.  Perhaps they can make it viable – at least enough to keep the user base you developed happy.  Nothing ticks a customer off like a program/site they love biting the dust.

There has to be some kind of tax incentive for doing this – if there isn’t, there should be.

But it’s not about the money – it’s about not abandoning your users.  That’s just rude.