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.

FORBES: Move up http://i.forbesimg.com t Move down

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

BBC: Embracing winter in Ottawa