Could just be a drive by self-promotion spam type Question... Hopefully not...

But to keep things interesting and some food for thought...

If you're in the US...

It's in here somewhere...

As Ankesh suggested...

Help your son get started with the details in your name...

Just make sure you put together a well thought out Legal Agreement...
http://www.entrepreneur.com/formnet/legalforms.html

As Kids today are Getting Smarter by the minute, especially once they get a taste of Entrepreneurship...

Bet the Internet's going to Grow a whole new Trend on “Mega” Kid business success stories as the internet evolves in the next few years...

http://www.usa.gov/Business/Business_Gateway.shtml
http://www.business.gov/guides/busin...ion/index.html
http://www.sba.gov/smallbusinessplan...-Federal-_-SBA

Phil