It was a fine summer Monday, and Randy was feeling good that his business was finally getting requests for new jobs, more in line with business before the downturn.

He knew what a struggle it had been to stay afloat through the last two years. He felt that he would soon be able to catch up on his past due bills to suppliers. Too much brain damage dealing with constant collection calls and no money to satisfy them.

Ryan was deep in thought about what he was going to do now that his business was killed by the IRS penalty. Why had he not paid attention to his tax adviser when he told him about the tax law change about the medical reimbursement plan?