The Business Advisor Newsletter is distributed by the firm of Plunkett & Cooney. Any questions or comments concerning the matters reported may be addressed to Dennis G. Cowan or any other members of the practice group. The brevity of this newsletter prevents comprehensive treatment of all legal issues, and the information contained herein should not be taken as legal advice. Advice for specific matters should be sought directly from legal counsel. Copyright© 2006. All rights reserved PLUNKETT & COONEY, P.C.