The Internal Revenue Service (IRS) will not ask the Supreme Court to review a lower court's decision to exempt the Michigan Education Trust from federal income taxes. The state college tuition prepayment plan was discontinued in 1991 due to legal challenges but promised to honor its commitments to 55,000 participants. The program may now be…

Argues that excommunication has become a characteristic of the technological human experience. Discusses this new excommunication in three forms: deprivation by excess, by economics, and by choice. (SR)

A study found that formal federally mandated equipment screening requirements are negligible in meeting their stated objectives of preventing purchase of unnecessary/duplicative equipment. Savings resulting from purchases not made represented under 0.008 percent of all federal dollars used to purchase equipment, with $10.35 spent for every dollar…

A court decision that income from a National Collegiate Athletic Association (NCAA) souvenir program was not a "regularly carried on activity" and, therefore, was taxable as business income is discussed. Application of the same principles and standards to university income from advertising activities is considered, and recommendations…

Explains rules of the Occupational Safety and Health Administration (OSHA) that require employers to protect employees whose jobs may result in worker contact with potentially infectious materials. Describes conditions that apply to violations of OSHA rules. Urges child care programs to formulate plans for compliance with OSHA requirements. (SM)

The first two stages of the financial audit required by federal Circular A-133, for nonprofit institutions receiving $100,000 or more in federal funding and cost-type contracts, as implemented by the University of Southern California, are described. Audit observations, issues emerging from the experience, and recommendations for other colleges and…

The president of Towson State University (Maryland) encourages college administrators to comply with both the spirit and the letter of federal regulations, because (1) universities are similar to business corporations; (2) the university community has been an active supporter of many regulations; and (3) universities should model responsible…

A study found that a typical research university would raise its overhead rate significantly if it constructed a new building by borrowing or using its own money, but, if it won a congressional earmark, the overhead rate could decline slightly. This encourages colleges to seek construction money directly from Congress. (MSE)

This article briefly explains the position of the Council for Exceptional Children in opposing the addition of attention deficit disorder under the Individuals with Disabilities Education Act. A clarifying joint memorandum issued by three Department of Education agencies is summarized. (DB)

Australian laws and regulations such as the Disability Services Act reflect the importance of ensuring that persons with disabilities receive appropriate services. A tension exists, however, between policy formulation and service provision, which is influenced by disagreements on government's role in service funding, lobby groups, and the tendency…

New federal rules ("don't ask, don't tell") about service of gays and lesbians in the military services have implications for college faculty and counselors. The regulations make a number of educational, personal, and social activities risky, including seeking counseling or medical assistance and speaking from a personal viewpoint in…

Health care reform needs to assure coverage to all children regardless of income level or illnesses; address benefits, financing, administration, and delivery systems; provide substantial subsidies to low-income families; be equitable for all people; provide better monitoring of child health; protect and strengthen health providers who assist…

Identifies federal reporting obligations that govern school districts' human resources management in the following areas: (1) Internal Revenue Service filing requirements; (2) Fair Labor Standards Act recordkeeping; (3) Equal Employment Opportunity Commission reporting; and (4) Family and Medical Leave Act recordkeeping. (MLF)

Information on retirement investment planning is provided for college and university human resource managers, focusing on what employees need to know about maximizing contributions to the 403(b) plan without becoming liable for penalties for excessive savings. Calculations are explained and illustrated with a hypothetical case and data charts.…

Colleges risk losing eligibility for government student loan programs, because of tightened loan-repayment requirements for participating institutions. Economic factors and some data-processing errors are blamed for high student default rates. Default rates are charted by state, lender, institution type, and guarantee agency. Colleges threatened…