This publication outlines the new rules beginning in 2008 that you will use to determine when you can claim an exemption for a dependent.  Exemptions can be claimed as a "qualifying child" or a "qualifying relative". 

(Note: This publication is not intended to be construed as legal advice and you should contact you tax professional for assistance.)

Overuse of emergency rooms (ERs) is one of the top cost drivers in health care today.  According to a December 2005 report by the California Hospital Association, “Every three and one half seconds in California someone is brought to an emergency room.  That’s over 30,000 people every day seeking emergency care at community hospitals.”

Vision problems affect one in 20 preschoolers and one in four school-aged children. Vision problems can begin at an early age; therefore it is important that children receive proper eye care. Untreated problems can worsen and lead to permanent vision loss and delayed development. Because it is possible for your child to have a serious vision problem without being aware of it, infants should be screened for common eye problems during their regular pediatric appointments.

H1N1 flu is an infection caused by the influenza A virus. It is a respiratory disease of pigs; however, human cases of H1N1 have been identified in the U.S. as well as internationally. The Centers for Disease Control and Prevention (CDC) has determined that H1N1 is contagious and is spreading from human to human.

Sun exposure is the most preventable risk factor for skin cancer, including melanoma. You can have fun in the sun and decrease your risk of skin cancer. Here are some tips on how to safely enjoy your time in the sun.

Caffeine myth or caffeine fact? It's not always easy to know. Chances are you have some real misperceptions about caffeine. For starters, do you know the most common sources of caffeine? Well, maybe two of the sources aren't too hard to name -- coffee and tea leaves. But did you know kola nuts and cocoa beans are also included among the most common caffeine sources? And do you know how much caffeine content can vary from food to food? Turns out it's quite a lot actually, depending on the type and serving size of a food or beverage and how it's prepared.

The holidays are here and it’s usually a time of celebration but for some, it may be a time of self-evaluation, reflection on the past and even anxiety about the upcoming year. Sometimes, we feel the stress that accompanies the holidays and our eating habits may have an effect on our job performance.

Truth or myth: You need 8 hours every night? Stay up and read this tonight (you’ll thank us in the morning!)

Is bottled water better than tap? Prepare to be shocked. Bottled water - already a more than $10 billion industry - is the fastest-growing beverage category in the U.S. But is it good for you? Here's the pure truth.