CHICAGO (By Deborah L. Cohen) - A few weeks ago Ed Knox was scrambling to close the sale of a $2.2 million promotions business before the end of the year, concerned a new federal tax package would push capital gains rates higher and potentially thwart the deal."The seller was very worried he was going to lose $110,000," said Knox, whose White Plains, New York-based Yarmouth Venture Group serves as an advisor to buyers of companies with less than $10 million in annual sales.