If you have business expenses, they must be for 2 percent of your income if you want to deduct them. You might want to pre-pay them.

They're small deductions, but you're entitled to them so you might as well take them.

If you own mutual funds, they're going to bite you at the end of the year with returns you didn't even know you were going to get.

If you have clothing or household items you no longer need, this is the time to take it to a charity.

Fundamentally, there is very little genuinely new business about. Much of the new business written is simply premium income that has been recycled from one provider to another.

In a business with zero income until liquidation, what are your resources? What are your abilities to borrow? Without that, you'll never make it.