The deal to extend Bush-era tax cuts for two years means small-business owners aren't faced with an immediate increase in capital-gains taxes when selling their companies. But two years isn't that long, Domenic Rinaldi writes, so now is the time to start talking to advisers if you're pondering a sale. The price of delay could be steep: If capital gains taxes increase by 5 percentage points, an owner's sale proceeds could be cut by 11% to 15%.

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