Strictly Business is dedicated to those entrepreneurs who have already started their own businesses, those who are ready to do so, and those who may be inspired by our contributors to start their own small businesses. The purpose of Strictly Business is to educate you about planning for your business, yourself, and your family. Our contributors define business planning to include starting and operating a business, choos ing a business structure, expanding a business, and developing fringe benefits, retirement funds, and a succession strategy. In our experience, business owners have different needs over time. Someone starting out needs help in selecting the right owner ship structure and obtaining financing; owners of existing businesses need ideas for recruiting and keeping employees, expanding operations, and improving profitability; and long-time owners need guidance in estate planning, business succession, and exit strategies. Depending on your business situation - a start-up company, a flourishing operation, or a firm ready to see a transition in ownership and management-different parts of this book may be more relevant to you than others. It is also our experience that all business owners have one constant need at all times: knowledgeable and motivated advisors.