Schedule UTP does have a grandfather rule so that corporations are not required to disclose uncertain tax positions for which a reserve was taken in a tax year beginning prior to 2010.

FORBES: Will The 2010 Schedule UTP Provide The IRS 20/20 Hindsight For Prior Tax Years Currently Under Audit?

As a rule of thumb, urologists schedule vasectomies for Fridays and instruct patients to take the weekend to recover.

FORBES: Magazine Article