This practice/simulation course will cover the entrepreneurial business, from its inception to its end — by dissolution, liquidation, merger or public offering. Like Gaul, the course will be divided into three parts, which will be covered and interfaced with each other on a continuing basis — state enterprise law, Federal income tax law and enterprise documentation. The range of subjects will include the choice of entity (partnership vs. corporation), tax implications (equity vs. debt), bringing in others (investors, key employees, independent contractors), protecting the enterprise (covenants not to compete or solicit business or customers, protection of intellectual property and confidential information), expanding the business (form and format for subsidiaries and affiliates, acquisitions and joint ventures) and mergers, consolidations and public offerings.