Well, the key factors really in starting up a business are, first, the entity type.  And the type of entity depends on numerous factors, including the number of owners and the type of business that we’re going to be doing.  But that’s a critical factor.  Another is having the correct agreements in place at the outset to avoid problems later.

And so, when we begin a new business, we make sure that the owners have agreements among themselves, that the entity selection is correct, and that everybody understands their roles going forward.