Small Business


The Small Business Administration (SBA) issued two rules to help companies in the information technology (IT) and testing laboratory industries qualify for contracting opportunities and federal assistance ( www.sba.gov/news/04-03.pdf ). The SBA expects the changes, which affect limitations on revenue and number of employees, to benefit more than 1,700 small IT businesses and 120 testing laboratories that previously were ineligible for SBA help.

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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.

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Maximizing the higher education tax credits

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