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Business Cell Phone Restrictions Removed Effective for tax years beginning after 2009, cell phones and similar telecommunications devices used for business are no longer subject to the ultra-strict recordkeeping requirements that formerly applied.   Assisting Grandchildren with College Costs Contributing to a Section 529 college savings program is a great way for grandparents to help their grandchildren pay for college.   Federal Taxation of Social Security Benefits With millions of baby boomers close to retirement age and job losses inflicting financial strain on additional millions, many taxpayers are looking to social security benefits for financial assistance.