Sunday, May 30, 2010

Deductions in a Fifth Wheel


My husband is an Union Electrician and I am a self-employed JAMMON (jack of many – master of none) who works from home with my S-Corp – run solely by myself with the occasional help from a consultant. Due to the lack of construction work in the Indianapolis area (the last 18 months) we recently sold EVERYTHING that we owned, purchased a fifth wheel and will travel the country following work that my husband can obtain with the IBEW (International Brotherhood of Electrical Workers). I will continue to work from the fifth wheel as all I need to operate is a computer and cell phone (I do bookkeeping, graphic design, data analysis, high level admin, etc).

We would like to maximize our write-offs and albeit we don’t have many expenses these days aside from a fifth wheel payment, campground fees, cell phone and internet – we want to maximize.

I will be writing off my cell phone and internet as well as other office supplies and operating expenses, but what about other expenses such as the fifth wheel payment and its maintenance costs? Campground fees?

Mileage for my husband from the fifth wheel to his job site and back? Me from the fifth wheel to my clients and back (provided I am in the same State as my client at the moment),

What about items purchased for the fifth wheel such as storage bins, baskets, lawn chairs, propane, etc?

Any advise you give for the travel employee / traveling small business owner would be greatly appreciated.

My husband has associated with many other traveling electricians who write EVERYTHING off, but our small town accountant isn’t on the same page.

J What can we do? Thanks!


Dear Courtney,

Generally I don't advise corporations via my blog, however, since much of what you ask applies to a lot of indies I'll see what I can do here to help you out.

If you live out of your fifth wheel [trailer or camper hooked to your vehicle] you must allocate any deduction for its use the same way you would for any home office -- exclusive use on a regular basis. Read these posts home office or studio . All supplies for the running an maintenance of the fifth wheel would be governed by the home office rules.

Supplies exclusively for your business, such as storage bins, would be 100% deductible.

Since you move around all the time I would allow only mileage from one business location to another. That means if you can establish a home office in the fifth wheel then driving from it to a client would be business miles. Here's some auto expense posts expenses -- auto-transportation .

If you pretty much stay in once place and move only when a job comes up, read these posts for possible deductions temporary worksite .

Hope that helps. And don't write-off "EVERYTHING." That doesn't go over well with the guys at the IRS. And, if you know better they may look at it as fraud.

BTW -- I also hope that your small town accountant had a really good reason to have you complicate your life by forming an S-corp.

Happy Trails!

One business deduction is the same as another -- almost.

June --

Re federal schedule c: business profit or loss

i find it so tricky to sort expenses in some of those categories!

Branding consultant specializing in marketing and promotion for cultural creatives and small business
Portland, OR

Hello Lisa,

As long as a a deduction category has the same deductibility as another category it doesn't really matter if you choose the wrong category.

By that I mean if something is an immediate deduction, for instance, printer toner, it doesn't matter if you put it in office expense or supplies.

However, if something must be treated in a different way, let's say a printer costing $500, then that must be treated as equipment and could not be characterized as an office supply to be written off immediately.

A meals & entertainment expense is only 50% deductible. An advertising expense is 100% deductible. You must understand expenses well enough to know not to categorize a dinner with a local bigwig as an advertising expense.

Visit here to get my complimentary list of 100+ business expenses. It will help you categorize business deductions.

-- June

Wednesday, May 19, 2010

The Wealthy Freelancer

I have a friend who is an actress. After having played leading roles on Broadway, she left the acting life to raise a family. That's when I met her and so hadn't had the chance to see her perform. What a great thrill it was for me when she returned to the stage and I saw her superb talent shine in a professional theater production.

I’m reminded of that because I just had a similar experience reading a book written by a friend and colleague, Ed Gandia. As with the actress, I have a chance to see my friend shine. The book, The Wealthy Freelancer: 12 Secrets to a Great Income and an Enviable Lifestyle
-- published by Alpha books earlier this year -- was co-authored by Ed, and Steve Slaunwhite and Pete Savage.

Not only is it a really good book, as a bonus it makes a genuine contribution to the indie life. The three authors are all copywriters, and the book has the most value to others in that field, but their observations and insights hone in on many of the precepts of any indie life.

It’s a brass-tacks book about success – not a lot of inspirational baloney, but a dozen essays on how to increase productivity, how to price your services, how to use available public data to find clients, and more.

Do you know what a “buzz piece” is? A buzz piece is a useful bit of writing that you can offer online to anyone interested in your work – the 21st century equivalent of the business card. Your buzz piece should be authoritative and impressive – something that will get you noticed. Slaunwhite kicks in with a standout chapter on how an indie can create and use a buzz piece, which he regards as almost a necessity in the information age.

In the age of the Internet, free information has replaced the hardball sales pitch. Available on your site or your blog, the buzz piece creates interest, promotes your credibility and shows that you know your stuff. It can be used in direct mail or telephone calling – instead of pitching your services, you offer it up without obligation. When you submit a project proposal, you send it along. And if you feel you are hopeless as a writer, you give the information to a freelancer to ghost it for you. Slaunwhite notes that when he was checking websites to seek the services of a local plumber, he found that most of them just advised the reader to give them a call. But one offered a free guide titled “How to Find Leaks BEFORE Water Damage Is Done.” That’s the plumber what got the job.

Another excellent chapter instructs freelancers on how and why to keep nurturing prospects that have not yet become clients. This piece, the work of Ed Gandia, traces his modus operandi to his days as a salesman, when he found that keeping in touch with some prospects who had not bought his product eventually won them over. “By staying on their radar screen in a nonthreatening way,” he writes, “I was the first person they thought of when the timing was right.”

Gandia weaves this approach into a fascinating chapter about keeping in touch with what he calls his “not today” list – a list that includes anyone who has downloaded his buzz piece – and explains why you should do the same. He points out, however, that this novel approach takes perseverance as well as a feel on how to build a relationship without being pushy. In the long run, he contends that it will be more rewarding than blind stabs at hundreds of prospects who have never shown any interest in your work. “Lead-nurturing,” as he calls it, requires the compiling of resources, either your own articles or relevant pieces by others; he suggests using the U.S. Post Office to send some material, because postal mail has become more unusual than e-mail and voicemail. It also requires maintaining a schedule with notes to track the content and the date of your previous contacts and a note on when to try again.

I’ve been particularly interested in the last year or so in business writing about the growing importance in modern indie life of finding a niche. (Geoffrey Moore’s Crossing the Chasm is one book that comes to mind in that area.) In The Wealthy Freelancer, Savage comes up with interesting and helpful thoughts that advance the subject a few more paces.

Finding your focus, as he calls it, means that you can discover what you have to offer by developing a specialty. He also points out that finding a focus saves time – you don’t have to waste energy explaining to prospects what kind of work you do and how it fits the prospect’s needs. The other approach of being all things to all people so that everyone is a prospect is in the long run a losing game, he says: you deal with prospects who aren’t a good fit for you, taking assignments that lie outside your expertise and that don’t fire up your interests and passions.

With that in mind Savage introduces us to Pam Magnuson, who grew up with an interest in the power and mystery of plants, an interest that led to a two-year formal study of Chinese medicine, herbal supplements, and natural healing. (She raises more than sixty medicinal herbs in her own garden.) Less than three years later she is thriving as a writer for nutritional supplement marketers (it’s called “nutraceutical marketing,” a phrase new to me). Finding your focus, or your niche, is not only a ticket to success but more personally rewarding. Focus brings more value to the marketplace, and is more engrossing for the freelancer.

Pssst ... you can download 3 free chapters of The Wealthy Freelancer and a lot of other income explaining info right here .

-- June

Tuesday, May 18, 2010

It's not a business unless you treat it as a business.

Hi June,

I was at the Creative Freelancer Conference in San Diego last Summer where I attended one of your classes.

I have been buying software and hardware and traveling to workshops and designing for people that never paid. I don't have a "real" business or had advertised, but had word of mouth situations.

I'm obviously new to business and unfortunately I would do the work and then clients decide to bail on me.

The only income I have is unemployment.

All my expenses toward my "business" - could I use them in my taxes? I have a desk in my bedroom of my parents house since I lost my "real" job in 2008. I spent LOTS of money on my "business" but obviously no income. Is this even possible to turn in as an expense?

And what do you charge for this?

Dear Christina,

The IRS regs allow for business losses to be deducted from other income. But, the operative word here is "business." You must be a business.

In my book Self-employed Tax Solutions I pose the the question: How do I prove I am a business and in it to make money if I make no money? The answer: You must treat your endeavor like a business. I give a list of ways that you can show that you are treating what you do as a business.

You did not treat what you did as a business and so you cannot deduct the loss from your other income.

Here's my post that will give you more info HOBBY OR BUSINESS: Are you a professional artist?

There is no charge for answers posted on my blog.

-- June

Business Phone Deduction

June --

Psychotherapist, licensed & self-employed for 3 1/2 years from Sacramento, CA.

I use a cell phone as my one and only business phone for my therapy practice.

I pay a flat monthly rate for my cell phone service. If I sometimes make or receive personal calls on this cell phone, does this mean I cannot deduct 100% of the cost of my cell phone plan?

And if I cannot deduct 100%, how on earth do people manage to keep a log of every single phone call made and received and whether business or personal, in order to determine what percent of calls were business? Even looking at my monthly statements I cannot identify who all the phone numbers belong to unless I have been writing down each and every phone call and phone number and person to whom every phone number belongs.

Thank you for your help,

Dear Jacqueline,

I assume you have a phone at home for personal use. Were I your accountant I would deduct a small percent of your cell phone for personal use. If there's only a non-phone-using cat at home I'd take a smaller % than I would were you to have three kids you had to check on or an aging mother in a nursing home whom you had to call twice a day. Or if you had chosen a plan that allowed for more minutes to include personal calls you could exclude the additional cost. In other words I'd find some logic for the small % or cost reduction.

As a psychotherapist you cannot list the patient calls even if you were to keep a record. However, were you able to show that in one week you used 500 minutes and 50 were to mom then you could use that as a typical week and extrapolate for your entire usage.

Of course, all those phones in The Callous Corporation offices are used for personal calls to home and the corp gets a 100% deduction. So be as generous to yourself as you comfortably can. If you feel that the personal calls are really incidental -- for instance a late work night -- then deduct 100% as a business expense.

-- June

More on Reimbursements

Hi June,

I found your article on how to deal with Expense Reimbursements Included on Form 1099 ...and found your insights very helpful.

I have just started doing indie consulting (live in Bay Area, CA) and I need to bill for both services and expenses, and your article was the best one I could find!

Regarding this issue - just to clarify, do I need to ask up front that my client exclude expense reimbursements from my 1099, or will I be "okay" if they do put expense reimbursements on my 1099? I obviously don't want to get taxed on the expense reimbursement portion of what they pay me!

Thanks so much for your help!


Dear Chris,

Good to know that the column from my website was helpful.

As long as you keep a record of payments for fees versus payments for reimbursements you will not be taxed for reimbursements.

If expenses are included on your 1099 then you will include them as part of your gross income and then you will simply deduct the expenses for which you were reimbursed.

If the expenses are not included on your 1099 then you will not include them as income and neither will you deduct them as an expense.

$4000 stated as income on the 1099 means $3000 fees + $1000 reimbursement for fees.

On your tax return when you subtract the $1000 worth of expenses for which you were reimbursed you end up with $3000 income. That is the same as if you had received a 1099 stating $3000 income.

You must have accurate records. For some states you may have to separately state gross income and reimbursed expenses income.

Be sure to read my posts on reimbursed expenses which go into more detail and explanation.

-- June

Sunday, May 16, 2010

Think about tomorrow: It's Monday

The following is from one of the authors of The Wealthy Freeelancer . It guides you through a great approach to your work week.

Please be sure to check the end of this post. Learn how you can receive three free chapters of the book.
-- June

How to Make Monday Your Most Productive Day
by Pete Savage

At a Pitney Bowes sales training conference years ago (yes, I was sales guy in a past life) the company's VP Sales
came in from head office to speak to us sales reps.

He talked about the importance of having a strong work
ethic and how, back when he was a rep, he would make cold calls and visit customers right up until 5pm every Friday.

Then he said something that surprised me: "Everybody needs to slack off a little bit, though, so I always used Monday morning as my water cooler day." He explained that on 
Monday mornings he kinda took things easy... came into work
 late, hung around the lunch room, drank a lot of coffee and had a good, long natter with the office staff.

He explained that slacking off on Monday morning was fine,
because it was the worst time of the week to find any customers interested in talking about the exciting stuff Pitney Bowes was selling, like photocopiers and postage meters.

"Most people in the corporate world are bummed out on Monday morning, so best to steer clear of them and let them come out of their funk," was his advice.

It May Work For Sales Guys, It Doesn't Work For Freelancers

As a salesperson, I saw that this was in fact true. You could take it easy on Monday mornings and do just fine. As a
freelancer, however, I discovered that a sluggish start to the work week always turns the rest of the week into a
race against the clock.

When you have an unproductive Monday, it makes your entire week more stressful, daunting and exhausting. Fortunately,
the opposite is also true... when you have a super-productive
 Monday,you tend to have a more productive week.

Here's are six easy-to-implement tips (actually, you might find the first one a bit hard to swallow, but read 'em all...
they get easier) to supercharge your Mondays and get more done throughout
the week...

How to Make Monday Your Most Productive Day 

1. Add an extra hour (or two) to your Monday. 
I know, I know.It sounds crazy to voluntarily make your 
Monday longer. (And if this sounds nuts to you, imagine 
what your friends in the corporate world will think when
 you start doing this!) But honestly, we're just talking one day a week here. An extra hour of productivity right off
 the bat can go a long way to reducing your stress, so start
 work early or finish late - just on Monday.

2. Let important people know Monday is your "Power Day". 
Let your spouse, partner and family know about your new 
office hours on Mondays. If you work from home, ask the
 family to be extra-conscientious about distracting or
 disturbing you.

3. Watch the clock like a hawk. On Mondays keep an especially close eye on time-wasting indulgences. Take a 
short lunch.Monitor what you do on breaks. Desperate for an extra cup of coffee? Fine... give yourself two minutes to 
go to the kitchen,fill your mug, then get back to work. No 
surfing the net, no personal emails. Challenge yourself to 
see how disciplined you can be, all day long. I promise
 you'll feel like a champion at the end of the day.

4. Yes, you get to eat dinner on Mondays. But don't make a big deal about it. You need to be able to work an 
extra hour or so past your normal quitting time without 
feeling stressed about dinner. Ask your spouse to take care 
of preparing dinner on Monday nights. Or cook your Monday
 night meal on Sunday (make it something you love!) so that 
all you have to do on Monday night is warm it up and enjoy 
it. Or even better...

5. Reward yourself. Give yourself a treat for working hard
on Monday. Have your favourite take-out meal for dinner.
Enjoy a lovely glass of wine and a long, hot bath. Or, start a "Monday night out" tradition that might include
dinner or a movie with your partner or a friend.

6. Don't schedule "due dates" on Mondays. The point of making Monday your Power Day is so you can work on things that you decide are important to your business. If you're rushing all day to meet a deadline then you'll feel trapped
and you won't have the energy you need to put in that extra hour or two of work.

(Extra Tip: Try to schedule any major project due dates for
Wednesdays and Thursdays, so you have a couple days of
runway leading up to them. With a Monday due date,you're 
more likely to find yourself hard at work on the Saturday or Sunday prior, which makes it harder to follow through
 with your "Power Day" commitment once Monday morning hits.)

Don't worry... working a little harder on Mondays won't leave you feeling extra tired at the end of the day. In fact,
after a super-productive Monday, you'll find you actually
have more energy for the week ahead. Instead of being stressed about your workload, you'll experience a wonderful
 kind of mental high as you look at all the work you completed in a single day.

Pete Savage is co-author of "The Wealthy Freelancer: 12 Secrets to a Great Income and an Enviable Lifestyle" (Penguin/Alpha). To grab 3 free chapters and a complimentary copy of his Freelancer’s Income Expander Kit (containing 4 reports worth $126), visit

Thursday, May 13, 2010

Alert!! New Recordkeeping Burden for Indies

Hi June,

Here is a current article that I thought may be of interest to you and indies such as me. The article states that the new healthcare reform bill contains a provision that requires the issuing of a 1099 to every vendor from which you make a purchase.

Quote from the article: "But under the new rules, if a freelance designer buys a new iMac from the Apple Store, they'll have to send Apple a 1099. A laundromat that buys soap each week from a local distributor will have to send the supplier a 1099 at the end of the year tallying up their purchases."
Health care law's massive, hidden tax change.

This provision really annoys me. It really sounds nutty that an Indie such as myself is going to have to 1099 everyone I do business with. Is this really the case?

How can we start to prepare for this dramatic increase in paperwork? Thought this may be a good topic of discussion in one of your emails or for your blog.

Thanks for your consideration.

Elle DeeCompany: Indie Graphic Designer

Alas! Alack! 'Tis correct. What an added burden to indies.

Indies must now issue a 1099 to a corporation and thanks to the "Patient Protection and Affordable Care Act" they must also issue a 1099 for any $600 or more paid for property or services.

A 1099 was always required when $600 or more in services was paid to an independent contractor -- another indie. It was not required if you paid a corporation for services.

It appears that the IRS is trying to rein in the cash economy. I don't know how it can be implemented. To send a 1099 you must have the federal ID # of the recipient. It's difficult enough to get those #s from other indies or childcare providers, getting this info from the iMac store or Staples or your local garage sale where you bought that wonderful antique desk will be challenging if not impossible.

Keep in mind that the IRS will issue clarifying regulations. So, please. Elle, alert your colleagues. If all of us indies let our representatives know about this unenforceable burden we can have an impact.

-- June

Thursday, May 6, 2010

Friend Says To Incorporate

Producer ... many years as an indie ... long time producing, recently gone indie ... from Brooklyn, NY.

Thanks for your response June on Don't incorporate just because the big boys tell you to.

I think that given the necessity of a separate business account and the possible negative impact on unemployment benefits...I'm going to insist they pay me as a 1099 contractor.

Going forward, I feel comfortable remaining as that, although my friend is telling me that there are so many more income tax benefits to being incorporated...I am finding it all very confusing.

Do you recommend that I buy your book to help me sort it out? Or pay someone to consult with me?

Thanks again June,

Dear Kelly,

If I were to say to you: Do XYZ: It will make your life more complicated; Take up more time; Cost you money ... what would you say to me? I hope you'd ask me why you should do XYZ.

Your friend said to incorporate, because there are so many more tax benefits. Ask her to name one. Name two. Name three.

The main tax benefit to incorporation is for those making a lot of money. I'll use the following scenario as an example: Let's say most producers' net income is $100,000 per year. You, on the other hand, because of your years in the business and reputation make twice that because you are paid twice as much as other producers are paid. Your fee is doubled because of your reputation not the amount of time or effort you put into your work. Then half your net income could be taxed in a better way were you a corporation. If that scenario fits you, talk to a tax pro about incorporation.

There is no need to be confused. What you need is information. Start by reading these posts business entity -- incorporation .

I do strongly recommend that you read my book Self-employed Tax Solutions . As well as the basics on self-employment it thoroughly explains business deductions. Here's a Table of Contents.


PS Let me know what your friend says and where she got her info.

Monday, May 3, 2010

Songwriters: Please take a look at this.

The Authors Guild and The Songwriters Guild of America (SGA) told the U.S. Copyright Office on Friday that there is an urgent need to eliminate a potential “gap” in termination rights granted under the Copyright Act. The joint filing, announced today by Authors Guild executive director Paul Aiken and SGA president Rick Carnes, was in response to a request for comments by the Office on the issue. The “gap,” if not addressed, might prevent as many as 100,000 creators from being able to exercise termination rights they – and Members of Congress – thought had effectively been granted to them under the law.

In establishing termination rights for creators – allowing them to end transfers of their copyrights to publishers after a set number of years – Congress established rules for terminations for both pre- and post-1978 works. However, because of a quirk in the drafting of the law, there may be an inadvertent gap for works governed by pre-1978 contracts that were not published or registered for copyright until 1978 or later.

“The legislative drafting error dates back to a major revision of copyright law in 1976,” said Aiken. “The potential problem is serious and pressing – the time to file thirty-five year termination notices for post-1978 works commences in 2011 – but it’s a technical problem that can be resolved with a straightforward legislative clarification.” Carnes added, “We simply need to make sure that, as a matter fairness, certain categories of works that may have fallen through the cracks in drafting the 1976 Act are now clearly included in the law.”

There are various scenarios in which confusion may arise under the law as currently written. Songwriters often sign exclusive agreements with music publishers covering the transfer of all songs written prospectively over a period of several years. For example, Charlie Daniels’ classic “The Devil Went Down to Georgia,” released on his band’s 1979 album, almost certainly was subject to a pre-1978 contract and might fall into the statutory “gap.” Moreover, nearly all books published in 1978 and most books published in 1979 were subject to pre-1978 contracts and therefore could fall within the suspected gap as well. John Irving’s “The World According to Garp,” published in 1978, and Beverly Cleary’s “Ramona and Her Mother” and Tom Wolfe’s “The Right Stuff,” both published in 1979, are all likely to be in this category.

“Authors, particularly those early in their careers, frequently have little or no bargaining power with publishers,” said Aiken. “The termination right effectively recognizes that imbalance, giving authors the power to renegotiate their contracts in the rare cases where a book has a commercial life far longer than expected.”

The legislative record of the 1976 Copyright Act is clear in expressing Congress’ intent that termination rights be granted to all authors. According to the House and Senate Reports accompanying the legislation, “[a] provision of this sort is needed because of the unequal bargaining position of authors, resulting in part from the impossibility of determining a work's value until it has been exploited.” Both SGA and the Authors Guild were instrumental in fighting successfully for the inclusion of termination rights in the 1976 law.

“Our shared interests in the representation of the creative communities in our respective fields have prompted us to act together on this initiative, as we will in the future on other legislative matters of mutual concern” said Carnes. “Our organizations worked hard together in gaining termination rights for creators under the Copyright Act, and we continue to work together to ensure that all creators benefit from these hard-won gains.”

The Authors Guild ( ) is the oldest and largest society of published authors in the U.S., representing more than 8,500 book authors and freelance writers. Its members represent the broad sweep of American authorship, including authors of literary and genre fiction, nonfiction, and academic works, as well as children’s book authors, textbook authors, freelance journalists and poets. It advocates for fair contracts, effective copyright protection, and free expression.

The Songwriters Guild of America ( is the nation’s oldest and largest organization run exclusively by and for songwriters, with more than five thousand members nationwide and over seventy-five years of experience in advocacy for songwriters’ rights. It is a voluntary association comprised of songwriters, composers and the estates of deceased members. SGA’s efforts on behalf of all U.S. songwriters include advocacy before regulatory agencies and the U.S. Congress, and participating in litigation of significance to the creators of American music.

Feel free to foward, post, or tweet. Here is a short URL for linking:

Sent to June from
The Authors Guild 31 E 32nd St Fl 7 New York, NY 10016 US

Saturday, May 1, 2010

Incorporation is not simple.

June --

I am writing you from Texas. I'm helping my partner start a products business.

This is his second business, the first business is three years old. We are trying to determine whether we should incorporate to protect his assets, mainly in case we get sued (not for amounts owed, as we will pay these, but for injury). The product is not really dangerous at all, but people can come up with some strange things. Is the extra trouble of incorporation worth it?

Since I will be doing this one myself, I'd like it to be simple, but I also don't want to be at fault if someone does sue us and we lose the house.

Thanks! Jennie

To Jennie and all the indies who check out my blog, I assume you know that I can't answer all the questions sent to me. I pick and choose as time allows. I chose this one from Jennie because it is typical of so many questions about incorporating that are sent to me.

In deconstructing Jennie's question I hope to help you structure your questions in a way that will more beneficial to your indie venture.

If I were concerned whether the water pipes to the back bathroom were in good condition you'd say I had a plumbing question and that I should ask a professional (certainly not my writer husband) about the situation. You'd tell me to ask a plumber not an electrician .

Jennie has a liability situation. She did ask a pro (better than asking the new acquaintance from the spa who happens to be incorporated). But, Jennie has questions about liability. Liability is not a tax issue. Liability protection is an insurance and/or a legal issue. She needs to speak to her business insurance agent or a product liability attorney. Discuss her situation. For instance, what's the product? Is it massage oil that could give someone a rash? A power saw that could cut off an arm? A software program that could wipe out a computer?

And Jennie says: "I will be doing this one myself, I'd like it to be simple." Good golly, Jennie. There is nothing simple about being incorporated. Even though the online ads offer to form your corporation in less than 10 minutes that's just the beginning. Fulfilling all the requirements of a corporation are complicated. A corporation’s liability protection often depends on whether those requirements are met to the letter. Indies who consider incorporating should be crystal clear on why they are incorporating and whether the needs they have will be filled by incorporation. Indies should also be thoroughly informed of the hoops they have to jump through to maintain that corporate “veil” of protection.

For more info check out your local Small Business Development Agency, , often located at the community college, as well as your business insurance agent and an attorney.

-- June