Business is about productivity and maintaining a competitive advantage. To do this, business needs qualified workers. Hiring people with disabilities adds value to a business and will attract new customers. Disability is not inability. Employers can make sound business decisions and gain a competitive advantage by using this guide to increase the potential to hire people with disabilities. This employment planning guide offers four lessons and strategies to help businesses plan and design programs for employing people with disabilities; (1) Funding Qualified Workers with Disabilities; (2) Cultivating the Next Generation of Qualified Workers; (3) Learning from Other Businesses; and (4) Putting Research into Practice in the Workplace. Appended are: (1) Recommended Disability-Friendly Strategies for the Workplace; (2) Recommended Disability-Friendly Business Checklist; (3) Business Tax Credits and Reduced Labor Costs; and (4) Reasonable Accommodations and the "American with Disabilities Act (ADA)." A listing of resources is also provided. [For 2006 document, see ED493614.]