People who want to take advantage of this year's gift-tax exemption should beware of one giant constraint: The Internal Revenue Service will deny tax benefits to a trust if the person who sets it up retains control, either himself or through an agent.

WSJ: How to Control Your Heirs From the Grave

For this client, the inflexibility of labor laws and the power of labor unions is a far bigger constraint to her IT agility than is the complexity of IT systems or internal processes.

FORBES: How A Few CIOs Use The Crummy Economy And A Bit of Data To Accelerate IT Strategy