First Author:   Hal Snarr North Carolina A & T State University hwsnarr@ncat.edu   Department of Economics, North Carolina A & T State University, 1601 E. Market Street Greensboro, 27411, USA   336-334-7744 [4017](Phone) 336-334-7744 [4017](Fax) http://www.ncat.edu/~hwsnarr/ Second Author: Dan Axelsen PricewaterhouseCoopers LLP dan.axelsen@us.pwc.com   Senior Associate, PricewaterhouseCoopers LLP, 10 Tenth Street, Suite 1400 Atlanta, 30309-3851, USA   678-419-1098(Phone)