Many of the tricks used to lower taxes on the wealthy are available to small and medium sized business owners. We can borrow against unrealized gains. We can distribute income that is not subject to social security tax, If one can get a real estate loan these days, we can shelter real estate income with depreciation. We can even pay ourselves rent, thereby changing it from SS taxable to not. Indeed, in the internet industry we can certainly keep gains unrealized much as Hedge fund managers do. All it takes is some education and a creative, thoughtful accountant or tax lawyer. The article makes it seem that one has to be rich to take advantage. In my experience that just isn't true. The laws are applied equally. Its the employee that takes it in the ear. Not the employer.