Spring 2006 issue of Horizons

horizons

CONTENTS ii Welcome 1 Promotions and Hires 3 ASK RubinBrown

5 State of Missouri Outlook 7 City of St. Louis Outlook 9 St. Louis County Outlook 11 Kansas City Outlook 13 Client Spotlight - The RCGA 17 The Life Cycle of Your Business - Starting Your Business

19 Growing Your Business 21 Selling Your Business

Industry News 25 AUTOMOTIVE

27 CONTRACTORS 29 HEALTH CARE 31 HOME BUILDERS 33 LAW FIRMS 34 MANUFACTURING & DISTRIBUTION 35 MORTGAGE BANKERS

37 NOT-FOR-PROFIT 39 PUBLIC SECTOR

INFORMATION Editor: Eric Gutberlet Graphic Design: Millennium Communications Marketing Assistant: Laura Garanzini

Horizons, a publication of RubinBrown LLP, is designed to provide general information regarding the subject matters covered. Although prepared by professionals, its contents should not be construed as the rendering of advice regarding specific situations. If accounting, legal or other expert assistance is needed, consult with your professional business advisor. Please call RubinBrown with any questions. Located in St. Louis and Kansas City, Missouri, RubinBrown has become one of the largest accounting and business consulting firms in the Midwest. www.rubinbrown.com