BARBARA WELTMAN, an attorney, is a nationally recognized expert in taxation for small businesses. She has written extensively on tax, finance, and estate planning. Weltman is the author of J.K. Lasser’s Finance and Tax for Your Family Business, Your Parent’s Financial Security, and J.K. Lasser’s Online Taxes, all from Wiley. She is quoted regularly in major publications, including the New York Times and Boardroom, Inc. Newsletters, and is also featured on CNN and CNBC. Visit the author at www.bwideas.com.