Current Events in January 2009

January 8, 2009
The federal government's efforts to cushion the blow of the economic meltdown extend all the way to the Internal Revenue Service. The tax collection agency is showing a kindler and gentler face to those hit hardest by the economy.

The IRS has kicked off the 2009 tax filing season by announcing a number of new steps to help financially distressed taxpayers maximize their refunds and speed payments while providing additional help to people struggling to meet their tax obligations.

IRS Commissioner Doug Shulman encouraged taxpayers to take advantage of several new tax credits and deductions this filing season and announced a major enhancement to the Free File program that will allow nearly all taxpayers to e-file for free and accelerate their refunds.

"With so many people facing financial difficulties, we want taxpayers to get all the tax credits they're entitled to as quickly as they can," Shulman said. "In addition, we are creating new protections to help people trying to meet their tax obligations. The IRS will do everything it can to help during these tough times."

Help for people who owe taxes

With many people facing additional financial difficulties, the IRS is taking several additional steps to help people who owe back taxes.

"We need to ensure that we balance our responsibility to enforce the law with the economic realities facing many American citizens today," Shulman said. "We want to go the extra mile to help taxpayers, especially those who've done the right thing in the past and are facing unusual hardships."

On a wide range of situations, IRS employees have flexibility to work with struggling taxpayers to assist them with their situation. Depending on the circumstances, taxpayers in hardship situations may be able to adjust payments for back taxes, avoid defaulting on payment agreements or possibly defer collection action.

The IRS reminds taxpayers who are behind on tax payments and need assistance to contact the phone numbers listed on their IRS correspondence. There could be additional help available for these taxpayers facing unusual hardship situations. Among the areas where the IRS can provide assistance:

• Postponement of Collection Actions: IRS employees will have greater authority to suspend collection actions in certain hardship cases where taxpayers are unable to pay. This includes instances when the taxpayer has recently lost a job, is relying solely on Social Security or welfare income or is facing devastating illness or significant medical bills. If an individual has recently encountered this type of financial problem, IRS assistors may be able to suspend collection without documentation to minimize burden on the taxpayer.

• Added Flexibility for Missed Payments: The IRS is allowing more flexibility for previously compliant individuals in existing Installment Agreements who have difficulty making payments because of a job loss or other financial hardship. The IRS may allow a skipped payment or a reduced monthly payment amount without automatically suspending the Installment Agreement. Taxpayers in a difficult financial situation should contact the IRS.

• Additional Review for Offers in Compromise on Home Values: An Offer in Compromise (OIC), an agreement between a taxpayer and the IRS that settles the taxpayer's tax debt for less than the full amount owed, may be a viable option for taxpayers experiencing economic difficulties. However, the equity taxpayers have in real property can be a barrier to an OIC being accepted. With the uncertainty in the housing market, the IRS recognizes that the real-estate valuations used to assess ability to pay may not be accurate. So in instances where the accuracy of local real-estate valuations is in question or other unusual hardships exist, the IRS is creating a new second review of the information to determine if accepting an offer is appropriate.

• Prevention of Offer in Compromise Defaults: Taxpayers who are unable to meet the periodic payment terms of an accepted OIC will be able to contact the IRS office handling the offer for available options to help them avoid default.

• Expedited Levy Releases: The IRS will speed the delivery of levy releases by easing requirements on taxpayers who request expedited levy releases for hardship reasons. Taxpayers seeking expedited releases for levies to an employer or bank should contact the IRS number shown on the notice of levy to discuss available options. When calling, taxpayers requesting a levy release due to hardship should be prepared to provide the IRS with the fax number of the bank or employer processing the levy.

Taxpayers with financial problems who discover they can't pay when they file their 2008 tax returns also have options available. IRS.gov has a list of "What If?" scenarios that deal with payment and other financial problems. These scenarios, in question-and-answer format, provide information on specific actions taxpayers can take. Taxpayers unable to pay in full can likewise contact the IRS to discuss additional options to pay.

Maximizing refunds and speeding refund delivery

This filing season, there are several steps taxpayers can take to maximize their refunds and speed the delivery of money from the IRS.

Taxpayers should look into the numerous tax breaks available and take every credit, deduction and exclusion for which they qualify. People who had less income in 2008 could find they qualify for credits for which they previously did not qualify. And there are several new benefits this year:

• First-Time Homebuyer Credit: Those who bought a principal residence recently or are considering buying one should take note. This unique credit of up to $7,500 works much like a 15-year interest-free loan. IRS.gov has more details and answers to common questions.

• The Recovery Rebate Credit: This credit is figured like last year's Economic Stimulus Payment except that Recovery Rebate Credit amounts are based on tax year 2008 instead of 2007. Most people already received their full benefit in the form of the Economic Stimulus Payment. However, a taxpayer may qualify for the Recovery Rebate Credit, if, for example, he or she did not get an Economic Stimulus Payment, had a child in 2008 or had a change in income level. If you receive this credit, it will be included in your refund and will not be issued as a separate payment. See the Form 1040 Instructions, Fact Sheet 2009-3 or the information center on IRS.gov for details.

• Standard Deduction for Real Estate Taxes: Taxpayers can claim an additional standard deduction, based on the state or local real estate taxes paid in 2008. The maximum deduction is $500, or $1,000 for joint filers.

• Mortgage Workouts and Foreclosures: For most homeowners, these are now tax-free. Eligible homeowners can exclude debt forgiven on their principal residence if the balance of the loan was less than $2 million. The limit is $1 million for a married person filing a separate return. See Form 982 and its instructions for details.

IRS.gov, the official IRS Web site, has more information on these and other popular credits, such as the child tax credit, the Earned Income Tax Credit and alternative fuel vehicle credit.

E-File, E-Pay and Direct Deposit

This year, electronic filing options will speed the payment of refunds to millions of taxpayers. Taxpayers who e-file and choose direct deposit for their refunds, for example, will get their refunds in as few as 10 days. That compares to approximately six weeks for people who file a paper return and get a traditional paper check.

This year, taxpayers can begin filing electronically on Jan. 16.

The IRS in 2009 is again offering free tax preparation and filing through the Free File program. Anyone with an adjusted gross income up to $56,000 can use the standard Free File options this year — that is approximately 98 million Americans. The program also has usability improvements, including a standardized set of electronic forms that are most frequently used by Free File-eligible taxpayers.

This year the IRS and its partners are offering a new option, Free File Fillable Tax Forms, that opens up Free File to virtually everyone, even those whose incomes exceed $56,000.

Free File Fillable Tax Forms allows taxpayers to fill out and file their tax forms electronically, just as they would on paper. This option does not include an "interview" process like the other Free File offerings, but it does allow taxpayers to enter their tax data, perform basic math calculations, sign electronically, print their returns for record keeping and e-file their returns. It may be just right for those who are comfortable with the tax law or those who use electronic software to prepare their returns but file using paper forms.

Both the fillable-forms option and the previously available Free File offerings are available only through the IRS.gov Web site. More information will be available in mid-January.

1040 Central and taxpayer-friendly features

When they visit the IRS.gov Web site this filing season, taxpayers may notice the new "rotating spotlight" feature on the homepage. The spotlights, which change every few seconds, give the taxpaying public direct access to more of the IRS Web site's vast amount of content.

Also on the homepage, taxpayers can click on 1040 Central to find help preparing and filing their tax returns. Like last year, this popular section of IRS.gov has a wide range of offerings that address taxpayer needs.

Finally, the IRS is producing a number of podcasts this filing season that will be available on IRS.gov. In addition to Tax Tips, Fact Sheets and News Releases, these short audio interviews cover a wide range of topics and are a way for the IRS to reach out to a new generation of taxpayers.

Bank of America's Countrywide Home Loans Inc. faces a lawsuit charging that it failed to grant members of the armed forces the discounted interest rates that they are entitled to by law.

The suit, which seeks class action status, was filed in New Jersey U.S. District Court on behalf of U.S. Navy reservist Michael Fourte, who had a $680,000 mortgage with Countrywide when he was called to active duty in September 2006.

The Soldiers and Sailors Credit Relief Act (SCRA) provides that when a servicemember is called to active duty, his or her lenders are required by law to immediately reduce the interest rate on mortgages, car loans, credit card and other debts to 6 percent when the servicemember provides written notification and a copy of the mobilization orders.

But Fourte said Countrywide ignored his pleas for a reduction in the interest rate on his mortgage and on a home-equity line of credit when he notified them that he had received orders calling him to active duty, as required by the SCRA. Instead, Countrywide allegedly said its policy was to wait until the servicemember had actually entered active duty.

Fourte, a recent law school graduate, said he advised Countrywide that its policies were in violation of the law but was ignored.

The suit charges that in December 2006, while Fourte was deployed overseas, Countrywide sent him a letter contesting his claim that he was on active duty. Fourte said he provided the documentation but in February 2007, Countrywide increased the interest rate on his mortgage to 8.25 percent.

Fourte's lawyer, Barry Gainey, said Countrywide holds mortgages on the homes of more than 17,000 servicemembers who have been called to active duty.

Gainey said his investigation has found that Fourte's case is not unusual. He charged that Countrywide routinely delays action for "a month or two" after a servicemember is called to duty. When it finally reduces the interest rate, it does not always reduce the actual payment, simply adjusting the percentage of the payment applied to the principal of the loan.

Gainey noted that Countrywide recently settled other claims made the the attorneys general of 11 states for more than $3.5 billion but refuses to give servicemembers the relief they are entitled to by law.

"If Countrywide agreed to give each servicemember $1,000 to settle the lawsuit ... the settlement would be approximately $17 million, which is less than one-half of one percent of the $3.5 billion settlement they agreed to earlier this month for the regular citizens of 11 states," Gainey said.

"Now that Bank of America owns Countrywide, perhaps they will re-evaluate their treatment of U.S. servicemembers and their families," Gainey said.

Servicemembers who believe they are in a similar situation to Fourte can contact Gainey at 201 225-9001, he said.

January 7, 2009
It seems 2008 was a year of ups and downs, with home values and stock prices going down, but reports of data breaches increasing dramatically during the year.

The Identity Theft Resource Center's (ITRC) 2008 breach report reached 656 reported breaches at the end of 2008, reflecting an increase of 47 percent over last year's total of 446.

In terms of sub-divisions by type of entity, the rankings have not changed between 2007 and 2008 within the five groups that ITRC monitors. The financial, banking and credit industries have remained the most proactive groups in terms of data protection over all three years.

The Government/Military category has dropped nearly 50 percent since 2006, moving from the highest number of breaches to the third highest.

According to ITRC reports, only 2.4 percent of all breaches had encryption or other strong protection methods in use. Only 8.5 percent of reported breaches had password protection. It is obvious that the bulk of breached data was unprotected by either encryption or even passwords.

The ITRC tracks five categories of data loss methods: data on the move, accidental exposure, insider theft, subcontractors, and hacking. Subcontractor breaches, while counted as one breach each, in some cases affected dozens of companies. It is important to note that the number of breaches reported does not reflect the number of companies affected.

These trends continue to plague companies and government alike, despite education on safer information handling, new laws and regulations. Mal-attacks, hacking and insider theft, account for 29.6 percent of those breaches that reported the causal factor. Insider theft, now at 15.7 percent, has more than doubled between 2007 and 2008.

On the other hand, data on the move and accidental exposure, both human error categories, showed noteworthy improvement, but still account for 35.2 percent of those breaches that indicate cause.

Electronic breaches continue to outnumber paper breaches. While there were 35.7 million records potentially breaches according to the notification letters and information provided by breached entities, 41.9 percent went unreported or undisclosed making the total number of affected records an unreliable number to use for any accurate reporting.

Based on the breach reports from the past 3 years, the ITRC strongly advises all agencies and companies to:

• Minimize personal with access to personal identifying information.

• Require all mobile data storage devices that contain identifying information encrypt sensitive data.

• Limit the number of people who may take information out of the workplace, and set into policy safe procedures for storage and transport.

• When sending data or back-up records from one location to another, encrypt all data before it leaves the sender and create secure methods for storage of the information, whether electronic or paper.

• Properly destroy all paper documents prior to disposal. If they are in a storage unit that is relinquished, ensure that all documents are removed.

• Verify that your server and/or any PC with sensitive information is secure at all times. In addition to physical security, you must update anti-virus, spyware and malware software at least once a week and allow your software to update as necessary in between regular maintenance dates.

• Train employees on safe information handling until it becomes second nature.

January 6, 2009
Consumer groups say Santa Barbara Bank & Trust's refund anticipation loan (RAL) program is a predatory lending practice. To make matters worse, the groups claim the bank is using taxpayer money, from the U.S. Treasury's Troubled Assets Relief Program (TARP), to help make the high-priced loans.

On November 21, 2008, Treasury approved Santa Barbara as a recipient of $180 million from the TARP program.

"Santa Barbara is feeding off of taxpayer money twice in making RALs this upcoming tax season," said Peter Skillern, Executive Director of the Community Reinvestment Association of North Carolina. "First, Santa Barbara is skimming off hundreds of millions in refund dollars in making RALs to working families. Second, it is funding its RAL loans using tax dollars from the bailout."

Santa Barbara is one in the handful of banks that makes RALs and partners with tax preparer Jackson Hewitt. RALs are loans secured by a taxpayer's federal refund, lasting only one to two weeks. They cost between $32 to $130 in loan fees, plus the ancillary fees, and can translate into high Annual Percentage Rates (APRs) of 50 percent to 500 percent. Nearly 9 million taxpayers received RALs in 2006, costing them nearly $1 billion in loan fees.

RALs target low-income taxpayers, especially recipients of the Earned Income Tax Credit (EITC), a special tax benefit for working families. Nearly two thirds of RAL borrowers are EITC recipients, yet they make up only about 17 percent of taxpayers.

Santa Barbara made 1.83 million RALs in 2007, earning $118 million in fees. It is one of the higher-priced RAL lenders, charging about 40 percent more than some of its competitors. The bank relies heavily on revenue from RALs and a related product, refund anticipation checks, and these products at one point constituted 56 percent of its after-tax income.

"Californians are disappointed to see a supposed community bank in wealthy Santa Barbara take federal money while continuing to offer predatory tax refund loans to Earned Income Tax Credit recipients and other Californians in financial need," said Alan Fisher, Executive Director of the California Reinvestment Coalition.

In order to make these RALs, Santa Barbara must have adequate sources of funding while they maintain certain capital levels required by banking regulators. According to Santa Barbara's own statements, TARP funds will help the bank maintain capital levels while it makes triple digit APR loans to working poor families.

Looking at last year's 401(k) statement may make you feel a bit queasy, but what happens if you actually do get sick? Will you still have access to health care?

Visits to doctors are down 10 percent to 15 percent and many individuals are not taking their medicines as prescribed, according to officials at the University of Michigan Medical School. However, there are certain measures that can be taken to lessen the burden while facing tough economic times.

While many individuals are dealing with cutbacks, it is important that health care remain a top priority, says A. Mark Fendrick, M.D., professor of internal medicine at the U-M Medical School and professor of health management and policy at the U-M School of Public Health.

Approximately one in nine individuals is cutting pills, taking them every other day or doing something the doctor did not recommend, Fenrick says.

"Cutting back on health care without consulting your clinician is a very risky decision," Fendrick said. "It may not only have an impact on your health, but also have a worsening economic consequence that will lead to greater costs down the road when minor health concerns become major health issues."

Fendrick suggests that people continue to follow up with their recommended screenings and immunizations and consult their clinicians before cutting back on health care. Although these preventative measures may cost you now, they are among the most important investments you can make to protect your health and may save you money in the long run.

While some people may find themselves without health insurance, Fendrick says there are affordable programs available to help individuals facing economic difficulties. He says you should ask your doctor's office or search online for information about decreasing or eliminating the costs of health insurance and prescription medications.

He also discourages people without insurance coverage from seeking routine medical care at hospital emergency rooms.

"You should really think about going to your primary care physician who knows your medical history, coordinates your follow up care and interacts with other doctors to make sure you're getting the highest quality care possible at the lowest cost," said Fendrick.

While the economy is forcing individuals to make difficult choices Fendrick puts it in perspective: "Remember your health is your most important asset, not your money."

Tips for healthy health care spending include:

• Continue to adopt healthy lifestyles: diet and exercise can help stave off many diseases.

• Ask your doctor if prescription medications are available in generic forms.

• Keep up-to-date with recommended screening tests, such as mammograms, colonoscopies or immunizations.

January 5, 2009
It's tax time again, and considering the complexity of the tax code, a growing number of taxpayers seek help in filing their returns. Here's some advice from the Internal Revenue Service — may sure you pick someone who knows what they're doing. Otherwise, it's you who could end up in hot water.

In fact, the IRS says you should choose your tax preparer as carefully as you would a doctor or lawyer. Even when someone else prepares your tax return, you, the taxpayer, are ultimately responsible for all the information on the return.

For that reason, you should thoroughly review the completed return before signing it and ask questions on entries you don't understand. And it should go without saying, never sign a blank tax form.

Most tax return preparers provide honest service to their clients, the IRS says, but it's always a good idea to be careful. When seeking someone to prepare your tax returns, there are several red flags that should alert you that you could be venturing onto thin ice:

• Be cautious of tax preparers who claim they can obtain larger refunds than other preparers.

• Avoid preparers who base their fee on a percentage of the refund.

• Use a tax professional who signs the completed tax return and provides you a copy.

• Consider whether the individual or firm will be around to answer questions months, or even years, after the return has been filed.

• Check credentials. Only attorneys, certified public accountants (CPAs) and enrolled agents can represent taxpayers before the IRS in all matters, including audits, collection and appeals. Other return preparers may only represent taxpayers for audits of returns they actually prepared.

• Find out if the preparer is affiliated with a professional organization that provides its members with continuing education and holds them to a code of ethics.

• Ask friends and family whether they know anyone who has used the tax professional and whether they were satisfied with the service they received.

Reputable preparers will ask to see receipts and other documentation and will ask numerous questions to determine whether expenses, deductions and other items qualify. By doing so they are trying to help you avoid penalties, interest or additional taxes that could result from an IRS audit.

January 5, 2009
The State of Indiana has seized the assets of a dog breeding company, effectively shutting it down. The state acted on a tax issue, but Attorney General Steve Carter says state officials also raised serious questions about the animals' welfare, as well as other consumer issues.

Late last month the Indiana Attorney General's office, the Owen County Sheriff's office and the Indiana Department of Revenue (IDR) served Tammy Gilchrist, the owner of Kritter Haven, with a search warrant for business and tax records dating back to 1998. Gilchrist was also served a jeopardy assessment authorizing the state to immediately collect tax the Indiana Department of Revenue finds is in danger of being recovered if standard assessment and collection procedures are followed.

When she was unable to produce payment, Carter said Gilchrist was served with a jeopardy levy, enabling the state to seize her bank accounts and inventory of animals including 74 dogs and four horses.

Three veterinarians and 15 volunteers from the Humane Society of the United States and local animal care and rescue organizations were on site to assist with safe removal of the animals from Gilchrist's property. Many of the dogs were emaciated and suffered from obvious medical ailments such as open sores and severe skin conditions. One of the dogs had to be euthanized due to its poor condition. The other animals were placed with multiple humane organizations in throughout the state.

Judge Frank Nardi signed a temporary restraining order today, preventing Gilchrist, and Kritter Haven co-operator Julie Herrick, from continuing operation. A hearing will be held on January 12 to determine if the temporary order will become permanent.

In addition to the temporary restraining order, Gilchrist will also be served with a five-day notice from the Indiana Department of Revenue stating that her tax debt must be paid to the state by January 7 or her retail merchant license will be revoked.

"Our previous seizure of the animals effectively put her out of business," said Carter. "Judge Nardi's order puts the court's authority behind that action."

The Attorney General's office has received complaints about Gilchrist failing to deliver puppies offered for sale, misrepresenting the health or age of puppies, failing to deliver registration papers, failing to refund shipping fees, failing to obtain a kennel license and/or selling puppies with various viruses that died a few days after delivery.

Since October 2003, Gilchrist offered puppies of various breeds for sale to consumers through advertisements on various websites. She has conducted business as AKA Kennel, TEKS Kennel, Puppysrus and Affordable Pups, with a principal place of business in Owen County, located at 11231 Highway 231, Cloverdale, Indiana.

Consumers looking to cut costs without sacrificing satisfaction for Internet, television, and telephone service should consider bundling with Verizon FiOS or AT&T U-verse, according to Consumer Reports latest survey of major telecom providers and bundled services.

In the survey, featured in the magazine's February issue, Verizon FiOS and AT&T U-verse, whose networks are fiber-optic based, were the most consistently satisfying providers for their Internet, television, and telephone services.

Because Verizon FiOS and AT&T U-verse are not available everywhere, many consumers must consider other options for Internet, phone and TV services. The article also includes ratings of these three services, which are typically bundled, from various providers.

In areas where telco-delivered service is not available, a highly-rated cable company is the next-best choice for many households. Consumers may not have an option when choosing a cable provider because a majority of homes only have one cable company available in their area.

According to Consumer Reports survey, better cable companies include Cox, Cablevision and the smaller Bright House and Wow, which are fine alternatives to fiber-optic service providers for all three services in areas that they are available and also offer Internet and telephone services.

If television service is a priority and fiber-optic service isnt available, satellite service may be a fine option. Consumer Reports suggests opting for a bundle that includes DirecTV. It scored higher than all the major cable companies and Dish Network, the other major provider of satellite service, for TV picture, sound and channel selection. It is also offered in hybrid bundles along with DSL Internet and landline phone service from some telephone providers.

Bundling prices decline

Intense competition for cable and satellite customers between AT&T U-verse and Verizon FiOS high-speed fiber providers has driven down rates for Internet, phone and TV service and is likely the reason that companies allow these savings to continue past the promotional period. In the past year, bundles of the three services have dropped in price by up to 20 percent, to as low as $80 a month.

Bundling makes sense for many households, especially for those consumers who are served by one of the fiber carriers or one of the better cable companies. Consumer Reports latest survey found that subscribers were very satisfied with Internet, phone and TV from the best telecomm providers.

However, bundling doesnt come without some problems. The survey revealed a high incidence of complaints about billing, and fees with some providers triple-play packages. Despite its high marks overall, Verizon FiOS was below average for customer service to its triple-play customers. Cable companies that bundle services had fewer customer-service problems overall.

How to choose

• Check alternatives. Only a small percentage of homes have two cable companies to choose from; most only have one. Satellite is more widely available, provided a home has an unobstructed view of the horizon to the southwest. DSL is widely available in urban and suburban neighborhoods. While fiber-optic service, such as Verizon FiOS and U-Verse from AT&T, is spreading fast, it is still only available in about 8.5 million homes in about one-third of the states.

• Weigh the case for bundling. With most providers, signing up for more services equals more savings. Bundles allow for integrated services, such as display of callers phone numbers on the TV screen, which is offered with some phone/cable packages. Triple-play offers often come sweetened with more extras, such as free installation. Consumers may also be guaranteed low rates for a longer period of time with triple-play than when subscribing to services one at a time.

• Dont rule out a la carte. Taking fewer than three services from any one provider allows flexibility. Spreading service among a few carriers also eliminates the possibility that a network or equipment failure will knock out all telecomm services. Although bundles usually ensure maximum savings, Consumer Reports found at least one instance where the cost of the service taken individually was actually lower than when it was part of a package.

• Consider phone safety. Cable, VoIP and fiber phone service require a battery back-up to use during power outages. These battery backups may be provided or have to be purchased for an additional fee. Additionally, if an outage lasts longer than the battery backup, consumers may be left without a phone for the remainder of the outage. Emergency 911 service varies among technologies. Consumer Reports recommends supplementing VoIP service with basic landline service for use in 911 calls.

• Fine-tune by other attributes. Consumer Reports ratings reveal that providers differ in more than their customers overall satisfaction. Consumers should determine which TV providers carry programming they desire. Keep in mind that fiber and satellite usually have a termination fee but cable does not. How to get the best price

• Check rates, then check again. Consumers should scour the providers Web site for the best deals, and ask a customer rep if the price quoted is the companys absolute best offer. Consider checking again. Consumer Reports found that rates could change, seemingly by the representative who took the call.

• Negotiate. It can pay off, particularly in areas where theres competition between a cable provider and a traditional telephone company, and when a promotional rate is expiring. Ask for a reduced price or free extras, such as installation or a premium channel at no cost.

• Ask for sample bills. Before finalizing a deal, ask for a summary of all charges for the first and subsequent months. Confirm that the figures include all taxes and fees, and one-time expenses such as a charge to keep an existing phone number. Try to get all the information in writing. Check the figures later against the actual bills.

• Fine-tune extras.As a rule, consumers shouldnt pay more for higher-speed Internet service unless they are doing a lot of downloading or sharing of lengthy videos or other very large files. Most VoIP and fiber-based phone plans include caller ID, answering service, and unlimited local and long-distance calling in the U.S., Canada and Puerto Rico, and sometimes other countries. Check that these features dont disappear or that the bill doesnt increase once the promotional period ends.

The complete report and Ratings are available in the February 2009 issue of Consumer Reports, wherever magazines are sold. Portions of the story are available for free online at www.ConsumerReports.org.