But it operates as a tax-rate hike for those in the phase-out range, discouraging work, saving and investment.

WSJ: Opinion: Corporate Tax Cuts Needed

As for the Range Fuels plant, construction of phase one in Soperton, GA, is about 85% complete, with start-up planned for mid-2010.

FORBES: Diminishing Expectations from Range Fuels

The keeper would have been powerless to deny Essien from close range after he was found by Branislav Ivanovic's cross in the third phase of the same attack, but the Ghanaian somehow poked wide.

BBC: Chelsea 1-0 Fulham