Trying to translate the tax code into plain eng for the small business owner was a challenge that all but overwhelmed me. Without the help of many others I could not have done it. Nolo has some of the most caring (and careful) editors on the face of this earth. First and foremost in both categories is Mary Randolph. Other Nolo folks with a hand in the project were Jake Warner, Robin Leonard, Lisa Goldoftas, and Steve Fishman. Stephanie Harolde, Ely Newman, Robert Wells, and Susan Cornell made valuable contributions in copyediting, proofreading, and production. Much thanks to Beth Laurence in updating the new editions. Thank you one and all for putting up with me. My peers in the tax community contributed immensely and without complaint. The most helpful in making sure the things you need to know were covered: Chris Kollaja, CPA: Dewey Watson, Tax Attorney (both in San Francisco): Lew Hurwitz, EA (Oakland): Steven Mullenniex, EA (Berkeley): Malcolm Roberts, CPA, of Roberts Schultz & Co. in Berkeley: and Gino Bianchini, Tax Attorney (Newport Beach). A special thanks to Richard L. Church, CPA (Southwest Harbor, Maine), and to Jeff Quinn, CPA, of Incline Village, Nevada.. A special thanks in updating Chapter 15, Retirement Plans, goes out to Craig Schiller, CPC, owner of Schiller?s Pension Consulting in Burlingame, California (craig@schillerspension.com). Craig?s firm handles my retirement plan needs.