Dec. 3, 2009 - What a year! For many, 2009 is a year they would like to forget. Between overleveraged mortgages, banks that failed or were too big to fail, and a restructuring of the auto industry, many individuals and businesses alike are ready to ring in 2010 with a more hopeful outlook. In the coming months, the health care debate, business incentives and changes to the tax code will be at the forefront of local and national debates.