BARBARA WELTMAN, Esq., has over 20 years' experience in the areas of taxation for individuals and small businesses, small business planning, trusts and estates, and elder law. She is the author of six previous books, including J.K. Lasser's Tax Deductions for Your Small Business (Wiley). Weltman is also a consulting editor for several tax guides and has been featured on CNBC. In addition, she maintains a Web site on small business and finance (www.bwideas.com).