Small businesses usually try to "zero out" or minimize their residual income at tax time, so as to reduce the taxable monies still left in the kitty. This is done totally legitimately by funding pension plans, fulfilling equipment needs for the coming fiscal year and giving bonuses based upon productivity to employees. I know, I've done it, when I had my own medical practice. Those monies are taxed at business/corporate rates (which will also increase in the Obama ugh presidency). I'm talking personal income. A small businessman (if his business is worth a shit) can easily expect a 150-200K income a year,(if it doesn't, he/she would be better off as an employee in somebody else's small business), and hopefully more..we're not talking corporate senior exec here. What's the point with you guys? Obama is posturing himself as anti-entrepreneur, period. He may have other likeable qualities, but his and Biden's taxation plans suck in my opinion.