Subcontractors must pay Social Security: ; Law doesn't allow extra contributions to your IRAs

Q. My wife is a court reporter who works for a private firm as asubcontractor. We each started Roth IRAs last year. Since my wife isself-employed and pays no Social Security, can she contribute morethan $2,000?

T.S.

Knoxville, Tenn.

A. I don't know how your wife is getting away with not payingSocial Security. She is obligated as a self-employed person to paythe self-employed rate, which is slightly over 15 percent.

I urge you to have an appropriate tax preparer take a look atyour taxes and very possibly submit an amended return. It'sunequivocal that if your wife is working as a subcontractor she isas responsible for the Social Security deductions as any …

Denharco launches four new harvesting heads

The CTL veterans at Denharco launched a new line of what they are calling "Ultra-Performance" harvesting heads at the recent D�mo For�t 2000 logging show held in late May in 4 northern Quebec. The Series 300 includes four heads, the DH321, DH326, DHT326 (hardwood head with topping saw), and DH328 with cutting capacities ranging from 21 to 28 inches and weights from 2,200 to 4,200 lbs depending on size and options chosen. Features include feed speeds to 18 ft/sec and Supercut 100 saws with auto tensioning. "Denharco is renowned for the quality, performance and reliability of its forest harvesting equipment," says Fred Glucksman, …

Bryant leads season-opening Champions Tour event

With a slim lead on a defenseless course, Brad Bryant won't dare look in the rearview mirror in the Champions Tour's season-opening Mitsubishi Electric Championship.

"You just keep the pedal to the metal and hope the transmission don't blow," said Bryant, who shot a 7-under 65 on Saturday to take a one-shot lead over Bernhard Langer after two rounds in the winners-only event.

Bryant, who birdied nine holes in the opening round, set the pace early by birdieing six of his first 10 holes and capped his round with a 10-foot birdie putt on 18 for a 15-under 129 total.

The big-hitting Texan is seeking his …

Jones twins carry banner for Conant

Now, Conant can zero in on bigger things.

With the Jones twins, Eric and Mark, assaulting the field at theMid-Suburban meet Friday, the Cougars' third straight conferencechampionship looked like a small task for the area's No. 1 rankedteam.

Conant placed first in each event. Eric won four events,including the all around, vault, parallel bars and high bar. Marcwon the pommel horse and tied for first on still rings as Conantscored 165 points, highest in school history.

"This was a great score heading into state," Conant coach EdRaymond said. "We were hoping for 165 coming in. As long as we stayhealthy, I don't think we should have too much trouble at …

Bay Homers Twice As Pirates Edge Cubs

CHICAGO - Jason Bay and the Pittsburgh Pirates don't plan on celebrating their move out of last place for long.

Bay homered twice and Jose Bautista scored the go-ahead run in the ninth inning on a wild pitch as the Pirates escaped the cellar in the NL Central with a 6-5 victory over the Chicago Cubs on Tuesday night.

The Cubs (55-83) have lost five straight against the Pirates (56-83) and fell behind Pittsburgh into last place in the division for the first time this season.

The Pirates started the season 0-6 and had sat at the bottom all year.

"It's a little moral victory for us," Bay said. "You don't want to run around and throw a party because you got …

Pirelli starts new Chinese operations

Italian tiremaker Pirelli & C. SpA said Tuesday that it began producing high-performance car tires at a new factory in China's Shandong Province.

Pirelli invested nearly US$100 million (euro67.4 million) to build the factory, which will be making tires destined for China and the main markets in the Asia-Pacific area.

The new plant is in the same area as a truck tire factory opened in 2005. It has a manufacturing capacity of about 3 million pieces per year.

"Following the investment in …

Rew basking in 'Sunshine' -- and don't it feel good

Even if Kimberley Rew isn't quite a household name, the guitarist has spent an enviable three decades in music. He helped establish the absurdist career of Robyn Hitchcock, with whom Rew created the Soft Boys' cult classic "Underwater Moonlight." In 1997, his "Love Shine a Light" notched the only British win in the last three decades at the prestigious Eurovision Song Contest. Rew is best known, however, for writing a single bubblegum classic -- an earworm that has both elated and vexed with its undeniable catchiness.

Katrina and the Waves' "Walking on Sunshine" invaded American radio 25 years ago and never left. Rew and his former bandmates will celebrate the silver anniversary …