Forbes contributors publish independent expert analyses and insights. I write about retirement income planning – and risk. This article is more than 10 years old. It is common to see “do-it- yourself” ...

Under the Earnings Test, a company must have generated aggregate pre-tax earnings of either (i) at least $10 million over the past three fiscal years with a minimum of $2 million in each of the two ...

Vikki Velasquez is a researcher and writer who has managed, coordinated, and directed various community and nonprofit organizations. She has conducted in-depth research on social and economic issues ...