Before addressing this less than exciting topic, I want to wish all of you Happy Holidays, Merry Christmas, Happy Hanukkah, Happy Kwanza, and a Joyous New Year. This next year is shaping up to be a challenge which will make us smarter and stronger. Hard work and careful planning will get us through it to enjoy the recovery. The current economic disruption is presenting us with opportunities which some of my clients are exploring. However, many of us are confronting the “dark