Zarb School of Business at Hofstra University, Hempstead, N.Y. Sheila A. Handy, PhD, CPA, is an assistant professor of economics and business at Lafayette College, Easton, Pa. Robert Katz, JD, LLM, is a professor of taxation and holds the Chaykin Distinguished Teaching Professorship in Taxation, also at Hofstra University. Ralph S. Polimeni, PhD, CPA, is the vice provost for accreditation and assessment, and holds the Chaykin Endowed Chair in Accounting at Hofstra University. Prior to his current position, Polimeni served as dean of the Frank G. Zarb School of Business. January 2008 Issue