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Late summer typically means one thing – back to school for kids. But for those of us in the business world, late summer is increasingly coinciding with budgeting season. My experience has shown me that many companies are starting this process earlier and earlier in the year. In fact, I reviewed a 2014 marketing plan and budget for a client three weeks ago! The client is trying to get ahead of the game, realizing that Q4 is a typically busy period with a final push toward closing business to meet revenue goals along with time off due to the holidays.