Another thing occurred to me regarding Obama taxation...
Obama and Congress are likely to increase unemployment taxes by forcing federal "will" upon the states which, presently, mostly set their own rates.
Thus dead-wood elimination should be accomplished prior to the seating of the new administration.
I've always been fond of the week before Christmas as the best time to layoff dead-wood... and it's also a good time to sue cretins... maximize the pain ;-)
...Jim Thompson