Since entrepreneurs often accomplish miracles, it's hard to convince them that they won't enjoy everlasting life. Or, at least, to make them understand that their businesses won't last forever if they fail to devote some time and brainpower to estate planning.

Most estate-planning guides rely on scare tactics or a mind-deadening array of actuarial statistics and obscure tax strategies. We're pleased to suggest a welcome alternative: The Commonsense Guide to Estate Planning (Business One Irwin, 800-634-3966, 1994, $30), by financial planners Robert H. Runde and J. Barry Zischang. The book's 300-plus pages are accessible, practical, and full of useful suggestions for business owners on issues such as how to resolve the "keep or sell" quandary.

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