Both native apps and Web apps will be powered by increasingly sophisticated and pervasive cloud resources: storage, computation, collaboration, transactions, location services, content distribution, and remote 3D video rendering.

FORBES: "Phone" Is Just an App; Why Regulate It?

It may appear that ramping up your hours to materially participate in an activity is a no-brainer, because by converting the activity from passive to nonpassive, you can pull the resulting income out of the computation of net investment income and save an extra 3.8% in tax.

FORBES: Overview Of The New 3.8% Investment Income Tax, Part 2: Passive Activities