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Retirement and Estate Planning Limitations Increase for 2006 New limitations are effective in 2006 for various types of retirement plans, gifts, and estate taxes.   Driving the Company Car There are many valid business reasons for having a company car. For example, most businesses will need a car at some point so that the owners or employees can visit customers, make deliveries, and travel to industry conferences. Expenses related to cars that are used 100% for business purposes are fully deductible by the business.   It's Year-end Tax Planning Time. . . Again There is still time to lower your 2006 tax bill and add to your tax-advantaged retirement accounts. Here are a few ideas to get you started.