But Troy Onink, a college planning expert who has made the interaction of the tax code and the aid formulas into a science, came up with a clever tactic for a client of his in Seattle.

FORBES: Paying for College: Aid Formulas and AGI

To aid job creation, the overly complex tax code should be changed in favor of something simpler and more uniform.

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Pierre Pierre Blais, code-named "Tin Tin", is one of a large First Aid contingent patrolling the ice.

BBC: Embracing winter in Ottawa

Aid formulas, alas, are taking on some of the complexities of the federal tax code, and also give rise to the familiar phenomenon of marginal tax rates.

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