Business Planning, 5th Edition fully updates the materials since publication of the last edition in 2008. Among the new developments covered are: changes in tax laws, including the impact of tax rate changes following the expiration of the "Bush tax cuts;" continued evolution in LLC statutes, including California's adoption of the Uniform Limited Liability Company Act; new case law on the impact of warrants on the second class of stock limitation for S corporations; enactment of the JOBS Act, including its impact on IPOs, 506 offerings and crowdfunding; and the 2010 merger guidelines.