FYI


FYI

Commissioner Paul R. Carey’s death leaves the SEC three members short of its full complement, but it still can conduct business. The two remaining commissioners, Laura S. Unger and Isaac C. Hunt, Jr., constitute a quorum ( www.sec.gov/news/headlines/paulcarey.htm ; www.sec.gov/about/commissioner/carey.htm ).

The Social Security Administration addresses women’s benefits issues in a new segment of its Web site, and enables wage-earners’ spouses to apply online for retirement benefits ( www.ssa.gov/women ; www.ssa.gov/applytoretire ).

The Health Care Financing Administration, which manages funding for Medicare and the federal share of Medicaid, takes a new name—the Centers for Medicare and Medicaid Services—and aims to improve its responsiveness to beneficiaries and health-care providers ( www.ssa.gov/enews/enewsmedicare61501.htm ).

SPONSORED REPORT

A new line of business to consider

Technology assessments may open the door to new engagement opportunities for your firm. What is a technology assessment? How do you perform one? JofA Tech Q&A author J. Carlton Collins shows you in a detailed explanation.

FEATURE

Maximizing the higher education tax credits

A counterintuitive strategy can save taxes by including otherwise excludable scholarships in gross income.