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Reevaluate Shareholder Loans With all the angst about the economy, high gasoline prices, and the lousy real estate environment, you may not have noticed that most interest rates are near historically low levels.   Help for Business Owners Established as "the Official Link to the U.S. Government," Business.GOV at www.business.gov is a unique website for business owners.   Borrowing from Your 401(k) Plan Individuals who participate in a 401(k) plan sometimes borrow from their plan.