William M. Luther has been a consultant, lecturer, and author on management and marketing for more tha twenty years. He has conducted hundreds of seminars and has helped companies of all sizes develop business and marketing plans. He is the author of How to Develop a Business Plan in 15 Days and The Start-Up Business Plan. Previously, Luther was vice-president with Grey Advertising and an account supervisor with Marschalk, McCann-Erickson, and Campbell-Mithun.