In October of 2006 America's population reached 300,000,000. Every 11 seconds another American is born, arrives, comes home, or otherwise becomes a statistic.

Many of the questions coming to FC&S deal with whether or not overhead and profit should be paid on a loss when less than three trades are involved.

Florida CFO Tom Gallagher announced the arrest of the owner and operator of Ron Mor Drywall, Inc. on a charge of workers' compensation premium fraud for allegedly under-reporting payroll to his

Editors note: In light of the special session on insurance, which is expected to consider the Governor's Property and Casualty Insurance Reform Committee, a group of newly elected House Democrats