NEW YORK -- Amid the turbulence of the plunging stock market, there's a great opportunity for small business owners _ if they set up retirement plans now, they'll position themselves and their employees for big gains when Wall Street finally recovers. And it's still possible to set up a plan and get a break on 2007 taxes.

NEW YORK - Amid the turbulence of the plunging stock market, there's a great opportunity for small business owners - if they set up retirement plans now, they'll position themselves and their employees for big gains when Wall Street finally recovers.