I’m reapplying to Wharton and am hopeful to get in with another year’s management experience under my belt and a couple more recommendations from higher-level executives. Our finances are more stable, now that Lou has his own consulting business. He got a call from a prior client asking if he would work for them full time. Lou was still gun-shy from his last experience but agreed to work on a contract basis. We incorporated his business as Manufacturing Excellence, Inc. I say he should tell people he works for “Me Inc.” He prefers to call it “M-E-I.”  He’s getting steady business so far, and we are covered with health care benefits from my job, so we’re in good shape. The only investments we’ve had to make for his company are for an accountant to set up the corporation, a computer, and printer. We got a Mac Plus, which he likes because it is easy to use and creates great presentation graphics. We’ve fixed up his office with executive style striped wallpaper and wood wainscoting on the walls, bookcases, some artwork, and hung all of his professionally framed diplomas and certifications, as well as prints of both the Serenity Prayer and Desiderata. He covered the top of his old metal desk with gorgeous off-white 12” marble tiles and painted the rest. The office looks swank.