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Business Buy/Sell Agreements It is important that businesses with more than one owner have a written buy/sell agreement specifying what happens when an owner withdraws from the business. A buy/sell agreement is a contract between the owners (or the owners and the business entity itself) that establishes rules and restrictions applicable to changes in ownership.   Plug-in Electric Vehicle Credit Electric-powered vehicles are receiving a great deal of attention lately because of the high cost of gasoline. These vehicles should be available to consumers for purchase within the next few years.   Year-end Tax Planning Strategies for Individuals and Business Owners As we approach year-end, there is still time to take action to lower your 2008 tax bill and add to your tax-advantaged retirement accounts.