2001 by Washington Technology Partners, Inc.* All rights reserved.Except as permitted under the United States Copyright Act of 1976, no part of thispublication may be reproduced or distributed in any form or by any means, or stored in adata base system, without the prior written permission of the publisher.*The section titled “Accounting Policies and Procedures for Early Stage Entrepreneurs”is copyrighted by PricewaterhouseCoopers. All rights reserved. The section titled“Selected Legal Issues for Early Stage Entrepreneurs” is copyright 2000-2001 bySullivan & Worcester LLP. All rights reserved.