If you have a small business, (or even if one doesn't) I hope you're wise enough to have a financial advisor who also does your retirement and stocks and stuff... I'm sure if you gave him a call, he could explain that to you and walk you through it to make sure you do it right. Even if one of us here explains all that to you, it's still a very complicated thing that no one should do alone. Asking that question here won't save you any money, because you should get a stockbroker/advisor anyway, which, in the long run, would actually save you money and help you turn more of a profit, both in your investments and in your business. Seriously, people who handle their own money end up losing a lot of it, or they don't even realize how much more they could have had.

*This totally sounded like a commercial!!
"Brought to you by: AIG SunAmerica! Because no one should handle their money alone!"