Even as I write this editorial, the Ides of March approach rapidly. This is unnerving and depressing because it signals that, in the United States, April Fool's Day is only a month away. I realize that some of you will quickly seize the opportunity to expose my error and point out that April 1st is only two weeks after March 15th-not a month. While I cannot disagree that April 1st occurs only two weeks after March 15th, I must nevertheless claim that April Fool's Day really falls on April 15,* the day we are called upon to account for our income-producing activities of the previous year. Yes, that is the day we are required by the IRS (Incentive Reduction System) to pay for our financial indiscretions of accum ulating wealth the old-fashioned way-by earning it. At least we can take comfort in knowing that the process of paying our taxes was made much simpler and more equitable when the 1986 Tax Reform Act l" went into effect.