| PrintNumber | ErrorLocation | Error | Correction | DateAdded |
|---|---|---|---|---|
| 1 | pii | printline updated remove Brandon Smith |
fixed | 1/16/2009 |
| 1 | p3 | For 2008, the guidelines were particularly restrictive for married people filing separate income tax returns. | For 2009, the guidelines were particularly restrictive for married people filing separate income tax returns. | 1/21/2009 |
| 1 | p4 | ...household filers could fully deduct their contributions to a traditional IRA if their adjusted gross income was less than $53,000. They were able to receive a partial deduction for their contributions if their adjusted gross income was between $53,000 and 63,000. Married couples filing a joint income tax return get the most bang for their bucks from Uncle Sam, who permitted them to fully deduct their IRA contributions so long as their adjusted gross income was less than $85,000. They could receive a partial deduction if their adjusted gross income was between $85,000 and 105,000. Husbands and wives are each permitted to have their own individual IRA accounts even if only one spouse is working outside the home. | ...household filers could fully deduct their contributions to a traditional IRA if their adjusted gross income was less than $55,000. They were able to receive a partial deduction for their contributions if their adjusted gross income was between $55,000 and 65,000. Married couples filing a joint income tax return get the most bang for their bucks from Uncle Sam, who permits them to fully deduct their IRA contributions so long as their adjusted gross income was less than $89,000. They can receive a partial deduction if their adjusted gross income was between $89,000 and 109,000. Husbands and wives are each permitted to have their own individual IRA accounts even if only one spouse is working outside the home. | 1/21/2009 |
| 1 | p4 | To make things even more complicated (and isn’t that the apparent job of government?), if one member of a married couple is an active participant in a pension plan at work, the other spouse may still deduct all of his contribution to a traditional IRA so long as the couple’s combined adjusted gross income was less than $159,000 in 2008. A partial deduction for the contributions to a traditional IRA by the spouse not covered by a pension plan at work was allowed when the couple’s combined adjusted gross income was between $159,000 and $169,000. At $169,000 of combined income, no deduction was permitted for a contribution to a traditional IRA for the spouse not covered by a pension at work. | To make things even more complicated (and isn’t that the apparent job of government?), if one member of a married couple is an active participant in a pension plan at work, the other spouse may still deduct all of his contribution to a traditional IRA so long as the couple’s combined adjusted gross income is less than $166,000 in 2009. A partial deduction for the contributions to a traditional IRA by the spouse not covered by a pension plan at work is allowed when the couple’s combined adjusted gross income was between $166,000 and $176,000. At $176,000 of combined income, no deduction is permitted for a contribution to a traditional IRA for the spouse not covered by a pension at work. | 1/21/2009 |
| 1 | p4 | For example, if a single person has more than $114,000 of adjusted gross income or a married couple filing jointly has more than $169,000, they would not be eligible for a Roth IRA. | For example, if a single person has more than $120,000 of adjusted gross income or a married couple filing jointly has more than $176,000, they would not be eligible for a Roth IRA. | 1/21/2009 |
| 1 | p14 | One of the basic eligibility requirements for both a Roth and a traditional IRA is that you must have earned income in at least the amount of your contribution to the IRA, which meant that for 2008, you were able to contribute as much as $5,000 if you were younger than age 50, or $6,000 if you had reached the magic age of 50. For the years 2009 and beyond, these figures are indexed for inflation. | One of the basic eligibility requirements for both a Roth and a traditional IRA is that you must have earned income in at least the amount of your contribution to the IRA, which means that for 2009, you are able to contribute as much as $5,000 if you are younger than age 50, or $6,000 if you have reached the magic age of 50. Beginning in 2009, these figures are indexed for inflation. | 1/21/2009 |
| 1 | p16 | In 2008, a couple had to have an income of at least $10,000 unless both of them were over the age of 50, in which case they needed to have at least $12,000 of earned income to qualify for maximum contributions to separate IRAs for each of them. | In 2009, a couple has to have an income of at least $10,000 unless both of them are over the age of 50, in which case they need to have at least $12,000 of earned income to qualify for maximum contributions to separate IRAs for each of them. | 1/21/2009 |
| 1 | p16 | It is possible that a child can have enough earned money to qualify for the maximum contribution to an IRA ($5,000 in 2008) and not have enough other income to require her to pay either Social Security taxes or income taxes on her earned income. | It is possible that a child can have enough earned money to qualify for the maximum contribution to an IRA ($5,000 in 2009) and not have enough other income to require her to pay either Social Security taxes or income taxes on her earned income. | 1/21/2009 |
| 1 | p19 | In 2008, if you were covered by a retirement plan at work and you filed your income tax return as either single or as head of household, you were entitled to deduct the full amount of your traditional IRA contribution if you had no more than $53,000 of MAGI. If your income was more than $53,000 but less than $63,000, you were entitled to a partial deduction. The amount of your deduction may be calculated on forms found in IRS Publication 590. If your income is $63,000 or more, you may not deduct any of your contribution to your traditional IRA. | In 2009, if you are covered by a retirement plan at work and you file your income tax return as either single or as head of household, you are entitled to deduct the full amount of your traditional IRA contribution if you have no more than $55,000 of MAGI. If your income is more than $55,000 but less than $65,000, you are entitled to a partial deduction. The amount of your deduction may be calculated on forms found in IRS Publication 590. If your income is $65,000 or more, you may not deduct any of your contribution to your traditional IRA. | 1/21/2009 |
| 1 | p19 | In 2008, if you were covered by a retirement plan at work and you filed your income tax return jointly with your spouse, you were entitled to deduct the full amount of your traditional IRA contribution if you had no more than $85,000 of MAGI. If your income was more than $85,000 but less than $105,000, you were entitled to a partial deduction that, again, may be calculated on forms found in IRS Publication 590. | In 2009, if you are covered by a retirement plan at work and you file your income tax return jointly with your spouse, you are entitled to deduct the full amount of your traditional IRA contribution if you have no more than $89,000 of MAGI. If your income is more than $89,000 but less than $109,000, you are entitled to a partial deduction that, again, may be calculated on forms found in IRS Publication 590. |
1/21/2009 |
| 1 | p20 | In 2008, for those of you filing in the IRS’s least favorite status, as “married filing separately,” you were only entitled to deduct the full amount of your traditional IRA contribution if you had less than $10,000 of MAGI. If you had $10,000 or more of MAGI, you were prohibited from taking any deduction for your contribution to a traditional IRA. Obviously, however, if your MAGI is as low as $10,000, it is unlikely that you will be thinking much about funding an IRA. | In 2009, for those of you filing in the IRS’s least favorite status, as “married filing separately,” you are only entitled to deduct the full amount of your traditional IRA contribution if you have less than $10,000 of MAGI. If you have $10,000 or more of MAGI, you are prohibited from taking any deduction for your contribution to a traditional IRA. Obviously, however, if your MAGI is as low as $10,000, it is unlikely that you will be thinking much about funding an IRA. |
1/21/2009 |
| 1 | p20 | In 2008, if you were not covered by a retirement plan at work and you filed your income taxes as single, head of household, or married filing either jointly or separately with a spouse who is also not an active participant in an employer retirement plan, you could deduct the full amount of your traditional IRA contribution. |
In 2009, if you are not covered by a retirement plan at work and you file your income taxes as single, head of household, or married filing either jointly or separately with a spouse who is also not an active participant in an employer retirement plan, you can deduct the full amount of your traditional IRA contribution. |
1/21/2009 |
| 1 | p20 | In 2008, if you were married filing jointly with a spouse who is an active participant in an employer retirement plan, you were still entitled to fully deduct your traditional IRA contribution if your MAGI was no more than $156,000 if you were not covered by a retirement plan at work. If your income was more than $159,000 but less than $169,000, you were entitled to a partial deduction. Once your MAGI reached $169,000, you lost your eligibility to have any of your traditional IRA contribution tax deductible. |
In 2009, if you are married filing jointly with a spouse who is an active participant in an employer retirement plan, you are still entitled to fully deduct your traditional IRA contribution if your MAGI was no more than $166,000 if you are not covered by a retirement plan at work. If your income is more than $166,000 but less than $176,000, you are entitled to a partial deduction. Once your MAGI reached $176,000, you lose your eligibility to have any of your traditional IRA contribution tax deductible. |
1/21/2009 |
| 1 | p22-23 | However, if a man filing a joint income tax return with his wife is covered by a retirement plan at work, in 2008 he was able to deduct only the full amount of his contribution to an IRA if he and his wife’s adjusted gross income was less than $85,000. If their adjusted gross income was between $85,000 and $105,000, the man could deduct a portion of his deduction as determined by filling in the worksheet found in IRS Publication 590. If the couple’s adjusted gross income was $105,000 or more, the man could not make a tax-deductible contribution to his traditional IRA in that year. |
However, if a man filing a joint income tax return with his wife is covered by a retirement plan at work, in 2009 he is able to deduct only the full amount of his contribution to an IRA if he and his wife’s adjusted gross income is less than $89,000. If their adjusted gross income is between $89,000 and $109,000, the man could deduct a portion of his deduction as determined by filling in the worksheet found in IRS Publication 590. If the couple’s adjusted gross income is $109,000 or more, the man cannot make a tax-deductible contribution to his traditional IRA this year. |
1/21/2009 |
| 1 | p34 | In 2008, a nonemployed spouse was eligible for a contribution to a traditional IRA of as much as $5,000 (or $6,000 if she were 50 or older) so long as the couple filed a joint income tax return and the employed spouse had enough earned income to cover the amount of the contribution. | In 2009, a nonemployed spouse is eligible for a contribution to a traditional IRA of as much as $5,000 (or $6,000 if she is 50 or older) so long as the couple file a joint income tax return and the employed spouse has enough earned income to cover the amount of the contribution. | 1/21/2009 |
| 1 | p35 | ...their joint income tax return must be less than $159,000. A partial deduction for the nonworking spouse’s traditional Spousal IRA is permitted when the couple’s adjusted gross income is between $159,000 and $169,000. | ...their joint income tax return must be less than $166,000. A partial deduction for the nonworking spouse’s traditional Spousal IRA is permitted when the couple’s adjusted gross income is between $166,000 and $176,000. | 1/21/2009 |
| 1 | p35 | As for the working spouse’s ability to make a deductible contribution to his own traditional IRA, it is phased out between $85,000 and $105,000 of adjusted gross income. | As for the working spouse’s ability to make a deductible contribution to his own traditional IRA, it is phased out between $89,000 and $109,000 of adjusted gross income. | 1/21/2009 |
| 1 | p35 | If both spouses are employed and participating in qualified retirement plans, their joint adjusted gross income must be less than $85,000 to make contributions to their respective traditional IRAs fully deductible. Once again, they may be able to take partial deductions when their joint income is between $85,000 and $105,000. | If both spouses are employed and participating in qualified retirement plans, their joint adjusted gross income must be less than $89,000 to make contributions to their respective traditional IRAs fully deductible. Once again, they may be able to take partial deductions when their joint income is between $89,000 and $109,000. | 1/21/2009 |
| 1 | p35 | The law phases out the ability to contribute to a Roth IRA for couples with adjusted gross incomes between $159,000 and $169,000 for married couples filing joint income tax returns. | The law phases out the ability to contribute to a Roth IRA for couples with adjusted gross incomes between $166,000 and $176,000 for married couples filing joint income tax returns. | 1/21/2009 |
| 1 | p70 | The only requirements are that the individual has earned income of at least $5,000 to contribute the maximum (in 2008) amount of $5,000. | The only requirements are that the individual has earned income of at least $5,000 to contribute the maximum (in 2009) amount of $5,000. | 1/21/2009 |
| 1 | p71 | All that is required by law is that the child earned the amount of money used to fund the Roth IRA up to the 2008 maximum of $5,000. | All that is required by law is that the child earned the amount of money used to fund the Roth IRA up to the 2009 maximum of $5,000. | 1/21/2009 |
| 1 | p76 | People who are ineligible to establish a Roth IRA because, for example, their income is greater than allowed by law ($110,000 for single people and $160,000 for married people filing a joint income tax return) may want to take advantage of the upcoming change in the law by establishing a traditional IRA and then converting it to a Roth IRA in 2010. | People who are ineligible to establish a Roth IRA because, for example, their income is greater than allowed by law ($120,000 for single people and $176,000 for married people filing a joint income tax return) may want to take advantage of the upcoming change in the law by establishing a traditional IRA and then converting it to a Roth IRA in 2010. | 1/21/2009 |
| 1 | p79 | The amount that you can contribute to your SIMPLE IRA is limited in 2008 to $10,500, which is more than what you can contribute to a traditional IRA or Roth IRA and less than what you could contribute to a traditional 401(k). In addition, as with a traditional IRA and a traditional 401 (k), the SIMPLE IRA provides for employees who are at least 50 years old to be able to make a catch-up contribution to their SIMPLE IRA if their employer’s plan permits such additional contributions. In 2008, the amount of the catch-up contribution is $2,500. | The amount that you can contribute to your SIMPLE IRA is limited in 2009 to $11,500, which is more than what you can contribute to a traditional IRA or Roth IRA and less than what you could contribute to a traditional 401(k). In addition, as with a traditional IRA and a traditional 401 (k), the SIMPLE IRA provides for employees who are at least 50 years old to be able to make a catch-up contribution to their SIMPLE IRA if their employer’s plan permits such additional contributions. In 2009, the amount of the catch-up contribution is $2,500. | 1/21/2009 |
| 1 | p82 | In 2008, generally, the lesser of 25% of the employee’s compensation or $46,000 could be contributed to a SEP IRA. | In 2009, generally, the lesser of 25% of the employee’s compensation or $49,000 could be contributed to a SEP IRA. | 1/21/2009 |
| 1 | p82 | If your business is organized as a corporation that pays you a salary reported on a W-2, the amount of your contribution can be as much as 25% of your salary up to the $46,000 limit in 2008. | If your business is organized as a corporation that pays you a salary reported on a W-2, the amount of your contribution can be as much as 25% of your salary up to the $49,000 limit in 2009. | 1/21/2009 |
| 1 | p82 | If, however, your business is organized as a sole proprietorship, a partnership, or a limited liability, your contributions to a SEP IRA may be up to 20% of your net adjusted self-employment income (derived by subtracting from your business income one-half of your self-employment tax) or net adjusted business profits up to the $46,000 maximum again. | If, however, your business is organized as a sole proprietorship, a partnership, or a limited liability, your contributions to a SEP IRA may be up to 20% of your net adjusted self-employment income (derived by subtracting from your business income one-half of your self-employment tax) or net adjusted business profits up to the $49,000 maximum again. | 1/21/2009 |
| 1 | p83 | SIMPLE IRA $10,500 SIMPLE 401(K) $10,500 |
SIMPLE IRA $11,500 SIMPLE 401(K) $11,500 |
1/21/2009 |
| 1 | p90 | For you to make the maximum contribution to a Roth IRA in 2008, the IRS requires you to have at least $5,000 (or $6,000 if you are 50 years old or older) of earned income. That generally does not present much of a problem to anyone wishing to contribute to a Roth IRA. If you determine that you have sufficient income to qualify to contribute to a Roth IRA, the next step is to determine how much you can put into a Roth IRA. In 2008, the law limited the full $5,000 or $6,000 (if you are 50 or older) contributions to individuals who do not have more than $101,000 of income or married couples filing a joint income tax return with no more than $159,000 of income. However, if you are a single person with income between $101,000 and $116,000, the law permits you to make a partial contribution to a Roth IRA, while married couples filing jointly with income between $159,000 and $169,000 may also make a partial contribution to a Roth IRA. | For you to make the maximum contribution to a Roth IRA in 2009, the IRS requires you to have at least $5,000 (or $6,000 if you are 50 years old or older) of earned income. That generally does not present much of a problem to anyone wishing to contribute to a Roth IRA. If you determine that you have sufficient income to qualify to contribute to a Roth IRA, the next step is to determine how much you can put into a Roth IRA. In 2009, the law limits the full $5,000 or $6,000 (if you are 50 or older) contributions to individuals who do not have more than $105,000 of income or married couples filing a joint income tax return with no more than $166,000 of income. However, if you are a single person with income between $105,000 and $120,000, the law permits you to make a partial contribution to a Roth IRA, while married couples filing jointly with income between $166,000 and $176,000 may also make a partial contribution to a Roth IRA. | 1/21/2009 |
| 1 | p91 | If you were single and covered by a retirement plan at work in 2008, you could deduct the full amount of your contribution if your income was no more than $53,000. If your income was between $53,000 and $63,000, you could deduct part of your contribution. If your income was more than $63,000, you were out of luck and could not t take a deduction on your income taxes for your contribution. If you are married and file a joint return, you may deduct the full amount of your contribution if your income is no more than $85,000. The deduction is phased out between $85,000 and $105,000 and is lost once your joint income reaches $105,000. | If you are single and covered by a retirement plan at work in 2009, you can deduct the full amount of your contribution if your income is no more than $55,000. If your income is between $55,000 and $65,000, you can deduct part of your contribution. If your income is more than $65,000, you are out of luck and can not take a deduction on your income taxes for your contribution. If you are married and file a joint return, you may deduct the full amount of your contribution if your income is no more than $89,000. The deduction is phased out between $89,000 and $109,000 and is lost once your joint income reaches $109,000. | 1/21/2009 |
| 1 | p95 | While in 2008, the limit for contribution to an IRA was $5,000 for someone under the age of 50 and $6,000 for people 50 and over, the limit for contribution to a 401(k) is a much healthier $15,500 for those under 50. If you are 50 years old or older, you can contribute an additional $5,000, for a total maximum contribution of $20,500. | While in 2009, the limit for contribution to an IRA is $5,000 for someone under the age of 50 and $6,000 for people 50 and over, the limit for contribution to a 401(k) is a much healthier $16,500 for those under 50. If you are 50 years old or older, you can contribute an additional $5,500, for a total maximum contribution of $22,000. | 1/21/2009 |
| 1 | p132 | Similar to a regular 401(k) account, an employee could contribute as much as $15,500 in 2008 to his Roth 401(k) account if he were younger than age 50. Employees over 50 may contribute an additional $5,000, for a maximum contribution of as much as $20,500. | Similar to a regular 401(k) account, an employee can contribute as much as $16,500 in 2009 to his Roth 401(k) account if he is younger than age 50. Employees over 50 may contribute an additional $5,500, for a maximum contribution of as much as $22,000. | 1/21/2009 |
| 1 | p132 | Although in 2008 a person could not fully qualify to contribute the maximum $5,000 for a Roth IRA unless his annual income was less than $101,000 for a single person and less than $159,000 if he were married, there are no income eligibility requirements to qualify for a Roth 401(k). | Although in 2009 a person cannot fully qualify to contribute the maximum $5,000 for a Roth IRA unless his annual income is less than $105,000 for a single person and less than $166,000 if he is married, there are no income eligibility requirements to qualify for a Roth 401(k). | 1/21/2009 |
| 1 | p133 | For example, a worker over the age of 50 who is eligible under federal law and the terms of the particular plan at his place of work to contribute $15,500 could choose to put half of that contribution or $7,750 in a regular 401(k) and another $7,750 in a Roth 401(k). | For example, a worker over the age of 50 who is eligible under federal law and the terms of the particular plan at his place of work to contribute $16,500 can choose to put half of that contribution or $8,250 in a regular 401(k) and another $8,250 in a Roth 401(k). | 1/21/2009 |
| 1 | p134 | In addition, for those people who qualify for a Roth IRA, they can not only continue to contribute to their Roth IRA, but also contribute to a Roth 401(k) at work in the same year, thus enabling them to put away as much as $26,000 in 2008 if they are over the age of 50. | In addition, for those people who qualify for a Roth IRA, they can not only continue to contribute to their Roth IRA, but also contribute to a Roth 401(k) at work in the same year, thus enabling them to put away as much as $28,000 in 2009 if they are over the age of 50. | 1/21/2009 |
| 1 | p148 | The first, in 2008, is the lesser of your total compensation, or $15,500. | The first, in 2009, is the lesser of your total compensation, or $16,500. | 1/21/2009 |
| 1 | p148 | In any event, the total amount that can be contributed is $45,000 in 2008. This figure will rise with inflation in future years. In addition, the law permits an additional catch-up contribution for people who are at least 50, for a total annual contribution of $50,000. | In any event, the total amount that can be contributed is $49,000 in 2009. This figure will rise with inflation in future years. In addition, the law permits an additional catch-up contribution for people who are at least 50, for a total annual contribution of $54,500. | 1/21/2009 |
| 1 | p149 | Because the first $15,500 that you contributes to your Individual 401(k) is not limited to a percentage of your compensation, you, most likely, will be able to contribute much more money to an Individual 401(k) than you could to a SEP IRA, where there are such limitations. This is particularly helpful if you have a side business that you don’t earn a lot of money from but wish to take the opportunity to shelter as much as possible from taxes to grow toward your future retirement. For example, if you have a regular job but also have a side business that you’ve earned $15,500 from, you can put the entire amount of your income from the side business into an Individual 401(k) | Because the first $16,500 that you contributes to your Individual 401(k) is not limited to a percentage of your compensation, you, most likely, will be able to contribute much more money to an Individual 401(k) than you could to a SEP IRA, where there are such limitations. This is particularly helpful if you have a side business that you don’t earn a lot of money from but wish to take the opportunity to shelter as much as possible from taxes to grow toward your future retirement. For example, if you have a regular job but also have a side business that you’ve earned $16,500 from, you can put the entire amount of your income from the side business into an Individual 401(k) | 1/21/2009 |
| 1 | p152 | Employees can contribute a percentage of their salary through a salary reduction contribution that is limited in 2008 to $10,500. This is less than the $15,500 that may be contributed to a traditional 401(k). After 2008, this amount will be adjusted annually for inflation. | Employees can contribute a percentage of their salary through a salary reduction contribution that is limited in 2009 to $11,500. This is less than the $16,500 that may be contributed to a traditional 401(k). This amount is adjusted annually for inflation. | 1/21/2009 |
| 1 | p152 | This amount is less than the catch-up provision in a traditional 401(k), which in 2008 is $5,000, which is double the amount of the permitted catch-up provision in a SIMPLE 401(k). | This amount is less than the catch-up provision in a traditional 401(k), which in 2009 is $5,500, which is more than double the amount of the permitted catch-up provision in a SIMPLE 401(k). | 1/21/2009 |
| 1 | p165 | The amount of your modified adjusted gross income used to determine your eligibility for the credit is indexed for inflation each year. The most modified adjusted gross income that a married couple filing jointly may have and be eligible for some of the credit was $53,000 in 2008. The most modified adjusted gross income that a person filing as head of household may have and qualify for some of the tax credit was $39,750 in 2008. The most modified adjusted gross income that a person filing as single or married filing separately may have and qualify for some of the tax credit was $26,500 in 2008. For most people, the amount of their modified adjusted gross income is found on line 38 of their Form 1040. | The amount of your modified adjusted gross income used to determine your eligibility for the credit is indexed for inflation each year. A married couple filing jointly must have less than $55,000 of modified adjusted gross income to be eligible to qualify for some of the credit in 2009. Someone filing as head of household must have less than $41,625 of modified adjusted gross income to be eligible to qualify for some of the credit in 2009. Someone filing as single or married filing separately must have less than $27,750 of modified adjusted gross income to be eligible to qualify for some of the credit in 2009. For most people, the amount of their modified adjusted gross income is found on line 38 of their Form 1040. | 1/21/2009 |
| 1 | p172 | People under the age of 65 who purchase medical insurance with a high deductible amount—which for 2008 was at least $1,100 for single person coverage and at least $2,200 for a family policy—are eligible for an HSA. A person with an HSA can make a tax-deductible contribution of as much as $2,900 for an individual policy or $5,800 for a family policy. People who are 55 or over can make an additional deductible contribution of $900 to their HSA, whether it is an individual policy or a family policy. | People under the age of 65 who purchase medical insurance with a high deductible amount—which for 2009 was at least $1,150 for single person coverage and at least $2,300 for a family policy—are eligible for an HSA. A person with an HSA can make a tax-deductible contribution of as much as $3,000 for an individual policy or $5,950 for a family policy. People who are 55 or over can make an additional deductible contribution of $1,000 to their HSA, whether it is an individual policy or a family policy. | 1/21/2009 |
| 1 | p173 | The maximum amount that you can transfer from your IRA to your HSA is limited to the maximum annual contribution amount, which in 2008 is $2,900 for an individual plan and $5,800 for a family plan. | The maximum amount that you can transfer from your IRA to your HSA is limited to the maximum annual contribution amount, which in 2009 is $3,000 for an individual plan and $5,950 for a family plan. | 1/21/2009 |
| 1 | p195 | Steve Weisman is Senior Lecturer at Bentley College in the department of Law, Tax, and Financial Planning. | Steve Weisman is Senior Lecturer at Bentley University in the department of Law, Tax, and Financial Planning. | 1/21/2009 |
| 1 | p195 | To my friends and colleagues at Bentley College, Joe Newpol, Steve Lichtenstein, Iris Berdrow, Aaron Nurick, Jack Lynch, Bill Wiggins, and Roseann Cotoni for their continuing support and encouragement. | To my friends and colleagues at Bentley University, Joe Newpol, Steve Lichtenstein, Iris Berdrow, Aaron Nurick, Jack Lynch, Bill Wiggins, Gloria Larson, and Roseann Cotoni for their continuing support and encouragement. | 1/21/2009 |