Golf Courses


Top Ten

Golf Digest picks the country’s best links.

1. Pine Valley
Pine Valley, N.J.

2. Augusta National
Augusta, Ga.

3. Shinnecock Hills
Southampton, N.Y.

4. Cypress Point Club
Pebble Beach, Calif.

5. Oakmont Country Club
Oakmont, Pa.

6. Pebble Beach Golf Links
Pebble Beach, Calif.

7. Merion
Ardmore, Pa.

8. Winged Foot
Mamaroneck, N.Y.

9. National Golf Links of America
Southampton, N.Y.

10. Seminole
Juno Beach, Fla.

Source: Golf Digest, www.golfdigest.com , May 2005.

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.