"FAMILY-OWNED" BUSINESS ISSUES

<body topmargin=0 leftmargin=0 marginheight=0 marginwidth=0> <table cellpadding=0 cellspacing=0 border=0><tr> <td valign="top" colspan=2 height=110 BGCOLOR="#000099" TEXT="#F7F7FF"> <div> <B> <TABLE BORDER="0" CELLPADDING="2" CELLSPACING="1" WIDTH="797" BORDERCOLORLIGHT="#C0C0C0" BORDERCOLORDARK="#808080" FRAME="BOX" RULES="ALL" HSPACE="0" VSPACE="0" > <tR> <tD VALIGN=CENTER HEIGHT= 51 WIDTH="667"><div> <B>The IOWA SMALL BUSINESS Web Site</B></div> <div> "FAMILY-OWNED" BUSINESS ISSUES</div> </tD> <tD VALIGN=TOP><NOBR><div> <A HREF="index.htm" TARGET="_top" TITLE="The IOWA SMALL BUSINESS Web Site"><U><B><IMG SRC="4df72140.png" border=0 width="114" height="20" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A></div> <div> <A HREF="id106.htm" TARGET="_top" TITLE="The Iowa SMALL BUSINESS Newsletter"><U><B><IMG SRC="4e072150.png" border=0 width="114" height="21" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A></div> </NOBR></tD> </tR> <tR> <tD VALIGN=CENTER COLSPAN=2 HEIGHT= 29 ><NOBR><div> <FONT SIZE="1" COLOR="#FFFF99" FACE="Arial" ><B>Presented by</B></FONT><FONT SIZE="4" COLOR="#FFFF99" FACE="Arial" ><B> </B></FONT><B>W</B><FONT SIZE="4" COLOR="#FFFF99" FACE="Times New Roman" ><B>IEDER </B></FONT><B>A</B><FONT SIZE="4" COLOR="#FFFF99" FACE="Times New Roman" ><B>SSOCIATES </B></FONT><FONT SIZE="1" COLOR="#FFFF99" FACE="Times New Roman" ><B>pc</B></FONT><FONT SIZE="4" COLOR="#FFFF99" FACE="Arial" ><B> </B></FONT><FONT SIZE="1" COLOR="#FFFF99" FACE="Arial" ><B>           Certified Public Accountants & Business Advisors</B></FONT></div> </NOBR></tD> </tR> </TABLE></B></div> <bR> <bR> <DIV ALIGN="LEFT"></DIV> <div> <B>         </B><FONT SIZE="4" COLOR="#FFFF99" FACE="Bahamas" ><B>           </B></FONT><FONT SIZE="2" COLOR="#FFFF00" FACE="Bahamas" ><B>   </B></FONT></div> <div> </div> </td> </tr><tr> <td valign="top" width=140 BGCOLOR="#000099" TEXT="#F7F7FF" background="5278c8c2erkqpg.jpg"> <div> <A HREF="id72.htm" TARGET="_top" TITLE=" MoneyMaking TIPS for Small Business Own"><U><B><IMG SRC="0560e0e0.png" border=0 width="14" height="14" ALT="up" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A><B>  </B><IMG BORDER="0" SRC="1x1.gif" HEIGHT="14" ALIGN="BOTTOM" HSPACE="0" VSPACE="0" WIDTH="14"><B>     </B><A HREF="id37.htm" TARGET="_top" TITLE="FINANCING YOUR BUSINESS"><U><B><IMG SRC="0580e0e0.png" border=0 width="14" height="14" ALT="previous" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A><B>  </B><A HREF="id36.htm" TARGET="_top" TITLE="CONTROLLING YOUR OVERHEAD"><U><B><IMG SRC="0590e0e0.png" border=0 width="14" height="14" ALT="next" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></U></A></div> <div> <A HREF="id31.htm" TARGET="_top" TITLE="SAVING YOUR TAX DOLLARS"><U>SAVING YOUR TAX DOLLARS</U></A></div> <div> <A HREF="id61.htm" TARGET="_top" TITLE="MARKETING YOUR PRODUCTS SERVICES"><U>MARKETING YOUR PRODUCTS & SERVICES</U></A></div> <div> <A HREF="id35.htm" TARGET="_top" TITLE="FINDING AND KEEPING EMPLOYEES"><U>FINDING AND KEEPING EMPLOYEES</U></A></div> <div> <A HREF="id37.htm" TARGET="_top" TITLE="FINANCING YOUR BUSINESS"><U>FINANCING YOUR BUSINESS</U></A></div> <div> <B><IMG BORDER="0" SRC="Symb075c00b700a099000000.png" HEIGHT="11" WIDTH="24" ALIGN="bottom" HSPACE="0" VSPACE="0">"FAMILY-OWNED" BUSINESS ISSUES</B></div> <div> <A HREF="id36.htm" TARGET="_top" TITLE="CONTROLLING YOUR OVERHEAD"><U>CONTROLLING YOUR OVERHEAD</U></A></div> <bR> </td> <td valign="top" height=370 BGCOLOR="#FFFFFF" TEXT="#080000" bgproperties="fixed" background="518515e3.jpg"> <div> <IMG SRC="18236400.png" border=0 width="54" height="64" ALIGN="BOTTOM" HSPACE="0" VSPACE="0">  <FONT SIZE="5" COLOR="#CC0000" FACE="DawnCastle" ><B>Here's some WIEDER ASSOCIATES tips about</B></FONT></div> <DIV ALIGN="LEFT"></DIV> <div> <B>"FAMILY-OWNED" BUSINESSES</B></div> <div> <B><IMG SRC="30e58020.png" border=0 width="600" height="2" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></B></div> <bR> <bR> <DIV ALIGN="LEFT"></DIV> <div> <B>MUCH MUCH MORE IS</B></div> <div> <IMG SRC="06ceb370.png" border=0 width="491" height="55" ALIGN="BOTTOM" HSPACE="0" VSPACE="0"></div> <div> <B>(We're Still Under Construction)</B></div> <bR> <bR> <bR> <div> GO<FONT SIZE="3" COLOR="#000000" FACE="Arial" > </FONT><A HREF="id37.htm" TARGET="_top" TITLE="FINANCING YOUR BUSINESS"><U> <img src="HTMLobj-752/aniGif.gif" border="0" align="bottom" width="30" height="29">  </U></A> BACK           <FONT SIZE="1" COLOR="#0000FF" FACE="DawnCastle" ><B>  </B></FONT>CLICK HERE <FONT SIZE="3" COLOR="#000000" FACE="Arial" ><A HREF="id36.htm" TARGET="_top" TITLE="CONTROLLING YOUR OVERHEAD"><U> <img src="HTMLobj-753/aniGif.gif" border="0" align="bottom" width="30" height="29">  </U></A> </FONT>FOR MORE</div> <bR> <bR> </td> </tr></table></body>