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* Sarah Lacy: Did VC firm Spark Capital betray a startup called Bnter?
* Luke Timmerman: Biotech’s missed opportunity in small-town and rural America
* Jesse Drucker: 11 tax shelters, dodges, and rolls—all perfectly legal—used by America’s wealthy
* Morning Call: U.S. futures point lower, London falls early, European shares slip into the red for 2011 and the Nikkei drops in light trading.
* Video: Talking money with Elmo
* Ari Weinberg: Matt Taibbi’s fact souffle
* Bill Fleckenstein: Don’t belittle the risks of short-selling
* Jenn Abelson: Boston Red Sox hypocrisy on ticket prices
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* James Vlahos: Is sitting a lethal activity?
* Francesco Guerrera: Why do Wall Street banks keep losing their CFOs?
* Michael Moynihan: Which came first? Whole Foods or gentrification?
* Jonathan Tasini explains his bizarre lawsuit against The Huffington Post