Hopefully you all had a wonderful holiday season, and are back to work energized and ready to tackle the many important decisions that await you.

The political and economic climates dictate that we will be operating in a constant state of flux for at least the next 18 months. The national economy continues to experience a rolling recession that impacts various industries at different points in time. And the current White House, Congress and the federal courts are all on a collision course to straighten out the Patient Protection and Affordable Care Act, if that's at all possible and whatever that may mean.

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