Developing a Business Plan The term "business plan" often creates a mental picture of a voluminous formal report designed for a multi-billion-dollar conglomerate - i.e., something only a really large company needs. However, that notion is far from the truth.   LLC Members and the SE Tax There's a controversy between the IRS and Congress involving LLCs that has left LLC members essentially stuck in the middle. The issue is whether (or more correctly, to what extent) earnings from an LLC are subject to self-employment (SE) tax.   Are You Fully Covered? For many people, there are times in their lives (such as after a home sale, lump-sum retirement distribution, or even an inheritance) where they may not have full FDIC coverage unless they take certain steps.