Clearly, a two-rate system of 10% and 25% would be a radical departure from the seven-tier system we find ourselves stuck in today, and a major step towards a system where every American can quickly estimate their federal tax liability.

FORBES: Tax Aspects Of Paul Ryan's FY 2014 Republican Budget Proposal

Merck says it cannot yet reasonably estimate the amount of the Vioxx liability in order to take reserves.

FORBES: Vioxx Anxiety Rises

Two studies estimate California's unfunded pension liability at about half a trillion dollars, almost seven times its official debt.

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They developed country-level data by examining how much property insurance companies bought in each country and then used that to estimate their level of legal exposure, backing out the cost of liability insurance cost from that.

FORBES: Study Pins Higher U.S. Liability Costs On Lawyers, Court System

The company is unable to estimate the amount, if any, by which any refund required by the NYSPSC may exceed this regulatory liability.

FORBES: Connect