Just as it takes a village to raise a child, it takes an assortment of outside specialists to shepherd a small business through the startup phase.

正如抚养孩子需要一个村庄一样，小公司也需要一些外界的专家帮助他们度过初始阶段。

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"This could easily happen to the owners of a farm or small business whose advisers aren't estate-tax specialists, " says Tom Ochsenschlager of American University's Kogod Tax Center.

WSJ: Tax Report: Avoiding Estate-Tax Traps