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Divided into three comprehensive parts, The Ernst & YoungBusiness Plan Guide, Third Edition outlines the essential elementsof this discipline in a straightforward and accessible manner.Whether you're considering starting, expanding, or acquiring abusiness, the information found within these pages will enhanceyour chances of success. Ernst & Young refers to all the members of the global Ernst & Young organization. Martin Nissenbaum is Ernst & Young s national director of personal income and retirement tax planning. He is a member of the AICPA Technical Resource Panel on Taxation of Individuals and is an advisory board member of. Start studying Understanding Business 11th Edition Ch. 6. Learn vocabulary, terms, and more with flashcards, games, and other study tools. Business plan. A business that is independently owned and operated, is organized for profit, and is not dominant in its field of operation, and meets certain standards of size in terms of employees How to Cite. Weiss, A. 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