DaimlerChrysler has created a new business model for the money-losing smart brand and it aims to put the small-car brand to break even in 2007. The business plan calls for full U.S. market compliance for the next-generation smart fortwo and to share the three-cylinder engine with other manufacturers. Mitsubishi Motors will continue cooperation efforts on the smart forfour to help leverage costs. The smart brand will lose the roadster at the end of 2005 and the formore SUV that was being deisgned specifically for the U.S. market introduction has also be cut. The cost of smart restructuring could cost up to $1.5 billion. We guess the first smart to hit the U.S. ground (other than the imported cars from Zap!) will be the next gen fortwo.