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Annual Gift Tax Exclusion The Annual Gift Tax Exclusion provides a tax advantaged way to reduce your taxable estate and make generous gifts, as well.   One-person 401(k) Plans for the Small Business Owner One-person 401(k) plans are becoming increasingly popular for businesses that employ only the owner. Given the right circumstances, such plans can allow a large amount to be contributed on behalf of the owner while maintaining flexibility in making contributions in future years.   Once Again, It's Time for Year-end Tax Planning There is still plenty of time to lower your 2007 tax bill, add to your tax-advantaged retirement accounts, and do a little planning for next year. Here are a few ideas to get you started.