WE ARE SEEING mixed conditions depending on the type of business. We are also continuing to see a very tight hold on business and individual credit from lending institutions. While the recent signs on Wall Street have been good, we have not seen that optimism filtering down to our clients. As a tax practitioner, I have noted that the current economy has increased our clients’ interest in minimizing their tax liabilities through effective planning. Additionally, we have seen an increased awareness in investing in renewable energy sources such as solar power systems or replacement lighting. There exists some very potent federal and state tax incentives in these areas; not to mention the long-term savings in utility costs for the business.