Thomas M. Brinker, Professor of Accounting, wrote an article for the Jan. 1 issue of the Journal of Financial Service Professionals (Chester, Pa.) on “Planning to Sell Your Personal Residence? Reviewing the Basics and Some Recent Changes.” The tax laws applicable to home sales and vacation homes historically have raised issues related to tax planning when selling a principal residence or correctly characterizing a “vacation home.” In this issue, Brinker covers several of these issues to help homeowners understand the proper strategies for avoiding tax on these transactions.