I am going to put in a plug for a bank, Easthampton Savings. I started there because they were the ONLY bank who could handle a SEP and small incorp business retirement acct. I started there in 1999. The accountant said to call Dean Whitter, or some stock broker. I noticed the Dow at 13,000, and thought better. Called all the local bamnks, and onlt E'hamp could do this type of acct. In 2002 I needed a merchant services acct (Mastercharge & Visa) E'hamp bank works with Chittenden in VT. In short, they had the best price for my small seasonal sales. Later I needed a way to deal with a slow-pay client, who only used AMEX. Now E'hamp/chittendon carries AMEX for me, also. Better to loose 3.5% than wait 6 to 8 months for the $$. Jim Ussailis jim at nationalwireless.com