Today's number: 321 million

        Car and truck tires that were shipped last year by U.S. manufacturers, up 1.4 percent from the record 316.6 million shipped in 1999, the Rubber Manufacturers Association reported.

        Today's money tip: Disclaiming an inheritance can save estate taxes down the line.

        Example: You have a $500,000 nest egg. If you die this year, your children could inherit that estate free of federal taxes. The federal government levies a tax on estates of more than $675,000.

        But first, your childless brother dies. He also had roughly $500,000 that he bequeathed to you. If you inherit that outright, then die, your children would be out about $130,000 in federal estate taxes levied on the full $1 million.

        If you disclaim your brother's estate, it may be able to go to your children straightaway (depending on the terms of his will). Then if you died, they'd inherit the full $1 million, free of federal estate taxes.

        Disclaimers are complicated and easy to mess up, complete with a series of federal regulations to adhere to. So hire a good lawyer.

        Today's career advice: Keep your options open during negotiations. Do not make brash statements that suggest that your position is immovable, advises Robert Heller in his book Essential Manager's Manual, co-written with Tim Hindle.

        Make your proposals hypothetical to leave scope for both sides to make concessions at any time. Do not try to pin down the other party to a fixed position too soon.

        They need room to maneuver so avoid forcing them into a corner.

        Today's company: Schumacher Dugan

        • FOUNDATION: The company was started by carpenter Lawrence Schumacher, who formed his construction company in 1964 and acquired Cincinnati's Dugan Construction in 1972. In 1985 the company purchased a 92-acre soybean farm off Crescentville Road in West Chester and built a commercial/industrial park, site of Schumacher Dugan's new headquarters.

        • ADDING ON: To its major focus in commercial and industries construction, Schumacher Dugan has added capabilities in commercial land development and asphalt paving.

        • MAJOR PROJECTS: The company helped build the Union Centre Boulevard interchange at Interstate 75. It has also constructed several large projects at Union Centre including facilities for Frontgate catalog company, ProLogis Development Services and Higgins Development. More than half of Schumacher Dugan's work is for return customers.

        • REAL ESTATE: Clients can choose sites on more than 1,000 acres of land in Butler and Warren counties.

        Send your tips and questions to Bill Ferguson at bferguson@enquirer.com.

Decision due today on Comair offer
Businesses can use Internet better
Experts: Time to act on low interest rates
ECKBERG: College grads enter hot market
How to know when boss wants you gone
Morning Memo
Promotions & new on the job
The Success Coach