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Small businesses trying to plan their finances for 2009 are finding the process complicated not only by the recession, but by the uncertainty about what governments at all levels will be doing to either stimulate the economy or make up for lost tax revenue.

Business owners are waiting to see how they might benefit under the stimulus plan that President-elect Barack Obama's transition team is expected to present in early January. Small businesses also face unknowns from their state and local governments -- in some areas, for example, property taxes will be going up, which will affect companies whether they own rent their premises.