Best US Companies To Buy For 2014

Can I take the child-care tax credit for the cost of summer camp?

If it is a day camp, not an overnight camp, then the cost of camp can count toward the child-care credit. The camp can be both over school vacations and during the summer. To qualify, your child must be younger than 13 and must attend camp while you and your spouse work or look for work (one spouse can be a full-time student while the other works). For parents who are divorced or separated, the custodial parent is usually the one who can claim the credit.

SEE ALSO: Tax Breaks for Child-Care Expenses

The cost of a nanny, babysitter, day care or preschool also counts if you use them so you can work. School tuition drops off the list of qualifying expenses once your child reaches kindergarten, but before-care and after-care costs do qualify.

Hot Performing Stocks To Invest In 2015: Allergan Inc. (AGN)

Allergan, Inc., a multi-specialty healthcare company, discovers, develops, and commercializes specialty pharmaceutical, medical device, and over-the-counter products for the ophthalmic, neurological, medical aesthetics, medical dermatological, breast aesthetics, obesity intervention, urological, and other specialty markets worldwide. It operates in two segments, Specialty Pharmaceuticals and Medical Devices. The Specialty Pharmaceuticals segment offers a range of pharmaceutical products, including ophthalmic products for chronic dry eye, glaucoma therapy, ocular inflammation, infection, allergy, and retinal diseases; Botox for the therapeutic and aesthetic indications; skin care products for acne, psoriasis, and other skin care products; eyelash growth products; and urologics products. The Medical Devices segment offers a range of medical devices, such as breast implants for augmentation, revision, and reconstructive surgery; obesity intervention products, including the La p-Band System and the Orbera Intragastric Balloon System; and facial aesthetics products. The company also offers Contigen for the treatment of urinary incontinence due to intrinsic sphincter deficiency. It sells its products to drug wholesalers, independent and chain drug stores, pharmacies, commercial optical chains, opticians, mass merchandisers, food stores, hospitals, group purchasing organizations, integrated direct hospital networks, and ambulatory surgery centers, as well as to medical practitioners, including ophthalmologists, neurologists, dermatologists, plastic and reconstructive surgeons, aesthetic specialty physicians, bariatric surgeons, pediatricians, urologists, and general practitioners. Allergan, Inc. has strategic research collaboration agreements with ExonHit Therapeutics S.A.; Spectrum Pharmaceuticals, Inc.; and Pieris AG. The company was founded in 1948 and is headquartered in Irvine, California.

Advisors' Opinion:

• [By George Budwell]

  Irvine, Calif.-based Botox maker�Allergan� (NYSE: AGN  ) is desperately trying to fend off a takeover bid from�Valeant Pharmaceuticals� (NYSE: VRX  ) , a company with a history of buying rivals and slashing their work forces. In an interesting twist, this deal is being driven by activist investor Bill Ackman, who has viciously attacked Allergan's management for refusing to agree to a deal.

Best US Companies To Buy For 2014: Northrop Grumman Corp (NOC)

Northrop Grumman Corporation (Northrop Grumman), incorporated on January 16, 2001, provides products, services, and integrated solutions in aerospace, electronics, information and services to its global customers. As of December 31, 2011, the Company operated in four segments: Aerospace Systems, Electronic Systems, Information Systems and Technical Services. The Company conducts most of its business with the United States Government, principally the Department of Defense (DoD) and intelligence community. It also conducts business with local, state, and foreign Governments and domestic and international commercial customers. Effective as of March 31, 2011, the company completed the spin-off of Huntington Ingalls Industries, Inc. (HII). HII operates the Company�� former shipbuilding business. In September 2012, it acquired M5 Network Security Pty Ltd.

Aerospace Systems

Aerospace Systems is engaged in the design, development, integration and production of manned and unmanned aircraft, spacecraft, high-energy laser systems, microelectronics and other systems and subsystems. Aerospace Systems��customers, primarily domestic government agencies, use these systems in a number of different mission areas, including intelligence, surveillance and reconnaissance; communications; battle management; strike operations; electronic warfare; missile defense; earth observation; space science; and space exploration. The segment consists of four business areas: Strike & Surveillance Systems; Space Systems; Battle Management & Engagement Systems; and Advanced Programs & Technology. Strike & Surveillance Systems designs, develops, manufactures and integrates tactical and long-range strike aircraft systems, unmanned systems, and missile systems. Key programs include the RQ-4 Global Hawk unmanned reconnaissance system, B-2 stealth bomber, F-35 Lightning II (F-35), F/A-18 Super Hornet strike fighter, Minuteman III Intercontinental Ballistic Missile (ICBM), MQ-8B Fire Scout unmanned aircraft syste! m, and Multi-Platform Radar Technology Insertion Program (MP-RTIP).

Space Systems designs, develops, manufactures, and integrates spacecraft systems, subsystems and electronic and communications payloads. Its main programs include the James Webb Space Telescope (JWST), Advanced Extremely High Frequency (AEHF) payload and many restricted programs. The Battle Management & Engagement Systems designs, develops, manufactures, and integrates airborne early warning, surveillance, battlefield management, and electronic warfare systems. Key programs include the E-2 Hawkeye, Joint Surveillance Target Attack Radar System (Joint STARS), Broad Area Maritime Surveillance (BAMS) unmanned aircraft system, EA-6B Prowler and its next generation platform, the EA-18G Growler, and Long Endurance Multi Intelligence Vehicle (LEMV). Advanced Programs & Technology creates advanced technologies and concepts. Its programs include the Navy Unmanned Combat Air System (N-UCAS), and other directed energy and advanced concepts programs.

Electronic Systems

Electronic Systems is engaged in the design, development, manufacture, and support of solutions for sensing, understanding, anticipating, and controlling the environment for its global military, civil, and commercial customers and their operations. Electronic Systems provides a variety of defense electronics and systems, airborne fire control radars, situational awareness systems, early warning systems, airspace management systems, navigation systems, communications systems, marine systems, space systems, and logistics services. The segment consists of five business areas: Intelligence, Surveillance, & Reconnaissance Systems; Land & Self Protection Systems; Naval & Marine Systems; Navigation Systems; and Targeting Systems. Intelligence, Surveillance & Reconnaissance (ISR) Systems delivers products and services for space satellite applications, airborne and ground-based surveillance, multi-sensor processing, analysis, and dissemination for com! bat units! and national agencies both domestically and internationally, providing battlespace awareness, missile defense, and command and control. Key products include the Space-Based Infrared System (SBIRS), Defense Meteorological Satellite Program (DMSP), Defense Support Program (DSP), ground processing, exploitation and dissemination systems, the TPS-78/703 family of ground based surveillance radars, and the Multi-role Electronically Scanned Array (MESA) radar.

Land & Self Protection Systems delivers products, systems, and services that support ground-based, helicopter and fixed wing platforms (manned and unmanned) with sensor and protection systems. These systems perform threat detection and countermeasures that defeat infrared and radio frequency (RF) guided missile and tracking systems. The division also provides integrated electronic warfare capability, communications, and intelligence systems; unattended ground sensors; automatic test equipment; and advanced threat simulators. Key programs include the U.S. Marine Corps Ground/Air Task Oriented Radar (G/ATOR) multi-mission radar; the Large Aircraft Infrared Countermeasures (LAIRCM) system for the U.S. Air Force, U.S. Navy, and strategic international and NATO allies; the AN/ALQ-131(V) electronic countermeasures pod; the LR-100 high-performance radar warning receiver (RWR)/electronic support measures (ESM)/electronic intelligence (ELINT) receiver system; the U.S. Army�� STARLite Synthetic Aperture Radar for Unmanned Aerial Vehicles (UAVs); the U.S. Army Vehicle Intercom Systems (VIC-3 and VIC-5); the U.S. Army Next Generation Automated Test System (NGATS); the U.S. Air Force Joint Threat Emitter (JTE) training range system; and the Vehicle and Dismount Exploitation Radar (VADER) system that enable airborne platforms to track individual persons or vehicles.

Naval & Marine Systems delivers products and services to defense, civil, and commercial customers supporting smart navigation, shipboard radar surveillance, ship control, mac! hinery co! ntrol, integrated combat management systems for naval surface ships, high-resolution undersea sensors (for mine hunting, situational awareness, and other applications), unmanned marine vehicles, shipboard missile and encapsulated payload launch systems, propulsion and power generation systems, and nuclear reactor instrumentation and control. Key products include Integrated Bridge and Navigation Systems, Voyage Management System, Integrated Platform Management Systems, Integrated Combat Management System, AN/WSN-7 Inertial Navigator, anti-ship missile defense and surveillance radars (Cobra Judy, AN/SPQ-9B, AN/SPS-74), propulsion equipment, missile launch, and sonar systems for the Virginia-class submarine, and launch system support for the Ohio-class submarine.

Navigation Systems delivers products and services to defense, civil, and commercial customers supporting situational awareness, inertial navigation in all domains (air, land, sea, and space), embedded Global Positioning Systems, Identification Friend or Foe (IFF) systems, acoustic sensors, cockpit video monitors, mission computing, and integrated avionics and electronics systems. Key products include the Integrated Avionics System, the AN/TYQ-23 Aircraft Command and Control System, Fiber Optic Acoustic Sensors, and a robust portfolio of inertial sensors and navigation systems. Targeting Systems delivers products and services supporting airborne combat avionics (fire control radars, multi-function apertures and pods), airborne electro-optical/infrared targeting systems, and laser/electro-optical systems including hand-held, tripod-mounted, and ground or air vehicle mounted systems. Key products include fire control radars for the B-1B, F-16 (worldwide), F-22 U.S. Air Force, and F-35; AN/APN-241 navigation/weather radar; the AN/AAQ-28(V) LITENING family of targeting pods; Distributed Aperture EO/IR systems; and the Lightweight Laser Designator Rangefinder (LLDR). In addition, the Electronic Systems segment also includes the Advanced Co! ncepts & ! Technologies Division (AC&TD), which develops next-generation systems and architectures.

Information Systems

Information Systems is a provider of advanced solutions for the DoD, national intelligence, federal civilian, state and local agencies, and commercial and international customers. Products and services focus on the fields of command, control, communications, computers (C4) and intelligence; airborne reconnaissance; intelligence processing; air and missile defense; decision support systems; cybersecurity; information technology; and systems engineering and integration. The segment consists of three business areas: Defense Systems; Intelligence Systems, and Civil Systems. Defense Systems is a provider of net-enabled Battle Management, C4 Intelligence, Surveillance, and Reconnaissance (C4ISR) systems, decision superiority, and mission-enabling solutions and services in support of the national defense and security of our nation and its allies. Defense Systems is a developer and integrator of many of the DoD�� programs-of-record, particularly for command and control (C2) and communications for the U.S. Air Force, U.S. Army, U.S. Navy, and Joint Forces. Major products and services include C4ISR Integration, Mission Systems Integration, Military Communications and Networks, Battle Management C2 and Decision Support Systems, Tactical and Operational C2, Ground and Maritime Combat Systems, Air and Missile Defense, Combat Support Solutions and Services, Enterprise Infrastructure and Applications, Defense Logistics Systems, Identity Management and Biometric Solutions, Cloud Computing, Maritime Mission Systems and Force and Critical Infrastructure Protection. Systems are installed in operational and command centers worldwide and across all DoD services and joint commands.

Intelligence Systems is focused on the delivery of intelligence-related systems and services to the United States Government and the international security community. Intelligence Systems focuses ! on missio! n areas, including Airborne Intelligence, Signals Intelligence (SIGINT) Systems, Cybersecurity, Geospatial Intelligence, Pervasive Intelligence, Surveillance and Reconnaissance (ISR), Ground Systems, Multi-Source Intelligence Data Fusion, and Dynamic Cyber Defense. Its offerings include intelligence sensing, processing, exploitation and dissemination systems, extremely Large-Scale Data Information Management, Intelligence and Prime Systems Integration, Knowledge Discovery Processes, ISR/Communications Quick Reaction Capability Solutions, Sensor Systems, Support to Special Operations, Cyber-SIGINT Mission Management/Multi-Intelligence, Language Services/Intelligence Analysis, Cyber Exploitation, Satellite Ground Stations, Weather Services, Geospatial Systems, Product Generation and Dissemination, Counter Narco-Terrorism, Drug Enforcement Operations, Geo-Intelligence Tradecraft Training, Enterprise Information Technology, Ground-Based Sensing, Studies and Analysis, Sustainment, Operations and Maintenance. Civil Systems provides specialized information systems and services in support of critical civilian government missions, such as homeland security, health, cybersecurity, civil financial, law enforcement and public safety. Primary customers are federal civilian agencies with some state and local and international customers. Civil Systems develops and implements solutions that combine a deep understanding of civil government domains with core expertise in prime systems integration, enterprise applications development, and high value information technology service, including cybersecurity, advanced networking and cloud computing.

Technical Services

Technical Services is a provider of logistics, infrastructure, and sustainment support, while also providing an array of modernization, high technology, and training and simulation services. The segment consists of three business areas: Defense and Government Services; Training Solutions; and Integrated Logistics and Modernization. De! fense and! Government Services provides maintenance, repair, and overhaul (MRO) of combat vehicles, engineering and high technology services for nuclear security and space missions, civil engineering work, military range work, launch services, and range-sensor-instrumentation operations. The division�� customer base includes the United States Army, Department of Energy, the DoD, NASA, and the intelligence community. Training Solutions provides training to senior military leaders, international and peacekeeping forces. The division designs and develops future conflict training scenarios, and provides warfighters and allies with live, virtual, and constructive training programs. The division offers training applications ranging from battle command to professional military education. Primary customers include the DoD, Department of State, and Department of Homeland Security. Integrated Logistics and Modernization provides life cycle product and weapon system sustainment and modernization. The division is focused on providing direct support to warfighters and delivering aircraft MRO; subsystem MRO and modernization; supply chain management services, warehousing and inventory transportation, field services and mobilization, sustaining engineering, maintenance, repair and overhaul supplies, and on-going weapons maintenance and technical assistance. The division specializes in quick reaction capability and deployed operations in support of customers. Primary customers include the DoD, as well as international military and commercial customers.

The Company competes with Lockheed Martin Corporation, The Boeing Company, Raytheon Company, General Dynamics Corporation, L-3 Communications Corporation, SAIC, BAE Systems Inc., EADS and Finmeccanica SpA.

Advisors' Opinion:

• [By Dan Caplinger]

  iRobot does face some competition on the military front. In April, Northrop Grumman (NYSE: NOC  ) said it planned to start expanding the use of its CUTLASS unmanned ground vehicle, claiming a superior six-wheel design that arguably offers more maneuverability and could lure away some of iRobot's existing military customers.

• [By Katie Spence]

  Further, Atlas isn't the only robot available for disaster or wartime use. iRobot (NASDAQ: IRBT  ) makes FirstLook, a robot the military can use for situational awareness. Northrop Grumman's (NYSE: NOC  ) Remotec division makes Titus, a next-gen ANDROS unmanned ground vehicle, or UGV, useful to first responders and the military. And in 2007, iRobot teamed up with Boeing (NYSE: BA  ) to develop a next-gen, small UGV called SUGV Early, that is supposed to replace iRobot's PackBot, which is used to safely disarm improvised explosive devices.�

Best US Companies To Buy For 2014: Dell Inc.(DELL)

Dell Inc. provides integrated technology solutions in the information technology (IT) industry worldwide. It designs, develops, manufactures, markets, sells, and supports mobility and desktop products, including notebooks, workstations, tablets, smartphones, and desktop PCs, as well as servers and networking products. The company offers storage solutions, including storage area networks, network-attached storage, direct-attached storage, and various backup systems. It also provides IT and business services comprising transactional services, such as support, managed deployment, enterprise installation, and configuration services; outsourcing services, including data center and systems management, network management, life cycle application development and management, and business process outsourcing services; and project-based services consisting of IT infrastructure, applications, business process, and business consulting services. In addition, the company offers third-part y software products comprising operating systems, business and office applications, anti-virus and related security software, and entertainment software; and peripheral products, such as printers, televisions, notebook accessories, mouse, keyboards, networking and wireless products, and digital cameras. Further, it provides financial services, including originating, collecting, and servicing customer receivables related to the purchase of its products and third-party technology products. The company sells its products and services directly through its sales representatives, telephone-based sales, and online sales; and through retailers, third-party solution providers, system integrators, and third-party resellers. It serves corporate businesses, law enforcement agencies, small and medium businesses, consumers, and public institutions that include government, education, and healthcare organizations. Dell Inc. was founded in 1984 and is headquartered in Round Rock, Texas.

Advisors' Opinion:

• [By Holly LaFon]

  Company Dell Inc. (DELL) Chesapeake Energy (CHK) DirecTV (DTV) Loews (L) Walt Disney (DIS) Aon Plc (AON) The Travelers Companies (TRV) Level 3 Communications (LVLT) FedEx (FDX) Bank of New York Mellon (BK)
  Learn more about Mason and his views on the present economy in his second-quarter letter here. See his portfolio here.

• [By Grass Hopper]

  New York, New York, July 31, 2013 ��Carl C. Icahn and his affiliates and Southeastern Asset Management today issued the following open letter to stockholders of Dell (DELL) Inc. and the Dell Special Committee.

• [By IBTimes]

  Chip East/Bloomberg via Getty ImagesActivist investor Carl Icahn A Delaware court will decide Monday whether to expedite a lawsuit filed by Carl Icahn against Michael Dell's proposal to take Dell private for almost $25 billion, setting the scene for a face-off between the two billionaires. On Aug. 2, Michael Dell and Silver Lake Management raised their buyout offer to $13.75 a share, and a special dividend of 13 cents a share plus a regular dividend of 8 cents a share, in exchange for a change in voting standards, which would ensure abstentions would no longer be counted as votes opposing the buyout. In his Aug. 1 lawsuit against Dell (DELL) and its board of directors, Icahn asked the court to force the computer giant to hold side-by-side votes on Michael Dell's offer and on Icahn's proposal for a rival offer to buy back 1.1 billion shares at $14 apiece, in addition to one warrant for every four of their shares, allowing stockholders to buy one Dell share for $20 over the next seven years. Icahn, who owns about 9 percent of Dell shares, according to Bloomberg, contends that the buyout bid by Michael Dell, who owns about 15 percent of the stock, undervalues the company. Icahn's attorneys will seek to expedite hearings on the lawsuit, on grounds that Dell's shareholders will vote Sept. 12 on Michael Dell's offer. Icahn's competing offer is set to expire Sept. 30 and Dell's executive board is scheduled to hold a vote Oct. 17, The Wall Street Journal reported (subscription required). In a statement, Icahn, the chairman of Icahn Enterprises (IEP), told the court that shareholders will be harmed if the case isn't heard soon because Michael Dell's offer "is nearly certain" to come through, due to recent changes in voting rules, Bloomberg reported. Chancellor Leo Strine of Delaware's Court of Chancery could go either way in deciding whether to allow a speedy verdict on Icahn's lawsuit, because Delaware courts traditionally are hesitant to interfere in sharehol

• [By Adam Levine-Weinberg]

  Shares of Dell (NASDAQ: DELL  ) fell as low as $12.71 on Friday, even as founder Michael Dell's proposal to buy the company for $13.65 goes before shareholders two weeks from now. At first glance, Dell might seem like a no-brainer "buy" candidate (invest $12.71 now, get $13.65 after the proxy vote on July 18).

Best US Companies To Buy For 2014: Meadwestvaco Corporation (MWV)

MeadWestvaco Corporation (MWV) provides packaging solutions to the healthcare, personal care and beauty, food, beverage, home and garden, tobacco, and commercial print industries worldwide. The company?s Packaging Resources segment produces bleached paperboard, Coated Natural Kraft paperboard, and linerboard. Its Consumer Solutions segment designs and produces multi-pack cartons and packaging systems primarily for the beverage take-home and tobacco market. In addition, it offers a range of converting and consumer packaging solutions, including printed plastic packaging and injection-molded products used for personal care, beauty, and pharmaceutical products; and dispensing and sprayer systems for personal care, beauty, healthcare, fragrance, and home and garden markets. In addition, this segment has a pharmaceutical packaging contract with a mass-merchant, and manufactures equipment that is leased or sold to its beverage and dairy customers to package their products. The c ompany?s Consumer & Office Products segment manufactures, sources, markets, and distributes school and office products, time-management products, and envelopes in North America and Brazil through both retail and commercial channels. Its Specialty Chemicals segment manufactures, markets, and distributes specialty chemicals derived from sawdust and other byproducts of the papermaking process in North America, South America, and Asia. Its products include activated carbon used in emission control systems for automobiles and trucks, as well as for water and food purification applications, and performance chemicals used in printing inks, asphalt paving, adhesives, and lubricants for the agricultural, paper, and petroleum industries. MWV?s Community Development and Land Management segment involves in real estate development, forestry operations, and leasing activities. MeadWestvaco Corporation was founded in 1888 and is based in Glen Allen, Virginia.

Advisors' Opinion:

• [By Seth Jayson]

  Calling all cash flows
  When you are trying to buy the market's best stocks, it's worth checking up on your companies' free cash flow once a quarter or so, to see whether it bears any relationship to the net income in the headlines. That's what we do with this series. Today, we're checking in on MeadWestvaco (NYSE: MWV  ) , whose recent revenue and earnings are plotted below.

• [By Will Ashworth]

  I don�� know about you but I definitely use several of its products on a regular basis. In fact, right here on my desk beside my computer is a small, Five Star notebook for jotting down ideas. I grew up on Hilroy notebooks, a brand brought to the table in its 2012 merger with MeadWestvaco�� (MWV) Consumer and Office Products division. MWV shareholders received one-third of an ACCO share for every MWV share. Since the deal was completed, ACCO stock has lost 42% of its value.

• [By Ray Merola]

  International Paper Co Share Price versus Competitors RockTenn (RKT), MeadWestvaco Corp (MWV), Packaging Corporation of America (PKG), and S&P 500 (March 2009-to-date)

• [By ovenerio]

  The company has a current ROE of 14.5% which is higher than the industry median. Also, it is higher than the ones exhibit by Sealed Air Corp (SEE) and Sonoco Products Co (SON). In general, analysts consider ROE ratios in the 15-20% range as representing attractive levels for investment. So for investors looking at those levels, MeadWestvaco Corp (MWV) and Packaging Corp of America (PKG) could be the options. It is very important to understand this metric before investing, and it is important to look at the trend in ROE over time.

Best US Companies To Buy For 2014: Electro-Sensors Inc.(ELSE)

Electro-Sensors, Inc. engages in the manufacture and distribution of industrial production monitoring and process control systems; and the development and distribution of PC-based software for automated survey processing and hand printed character recognition. Its Production Monitoring Division manufactures and sells various monitoring systems that measure actual machine production and operation rates, as well as systems that regulate the speed of related machines in production processes. This division?s products comprise speed monitoring systems, including a line of digital products, which translate sensor impulses from its production monitoring systems into digital readouts indicating production counts or rates, such as parts, gallons, or board feet; alarm systems, tachometers, and other devices that translate impulses from the sensors into alarm signals, computer inputs, or digital displays; and drive control system products, which monitor machine operation levels and r egulate the speed of motors on related machines in a production sequence. It serves grain, feed, biofuels, food processing, chemicals, agricultural, mining, utility, forest products, steel, tire, glass, and electronics industries. This division sells its products through home office sales force, manufacturer?s representatives, and distributors in the United States, Mexico, China, Canada, Peru, Chile, Bolivia, Colombia, Thailand, Israel, Malaysia, Singapore, the Great Britain, and South Africa. The company?s AutoData Systems Division designs and markets desktop software based systems that read handprinted characters, checkmarks, and bar code information from scanned or faxed forms, as well as collects and reports data from Web forms. This division markets its products primarily through home office sales personnel, as well as through value-added resellers in the United States, Canada, and western Europe. Electro-Sensors, Inc. was founded in 1968 and is based in Minnetonka, Min nesota.

Advisors' Opinion:

• [By victorselva]

  The current dividend yield is 3.1% outperforming not just the industry average (1.91%), but also the company Electro-Sensors, Inc. (ELSE) with a 3% dividend yield. So dividends are considered good to protect the purchasing power and might attract investors, because is a good option for them to receive cash while they are waiting for more upside appreciation.

Best US Companies To Buy For 2014: UnitedHealth Group Incorporated(UNH)

UnitedHealth Group Incorporated provides healthcare services in the United States. Its Health Benefits segment offers consumer-oriented health benefit plans and services to national employers, public sector employers, mid-sized employers, small businesses, and individuals; and non-employer based insurance options for purchase by individuals. It also provides health and well-being services for individuals aged 50 and older; and for services dealing with chronic disease and other specialized issues for older individuals, as well as health plans for the beneficiaries of acute and long-term care Medicaid plans. This segment offers its services through a network of 730,000 physicians and other health care professionals, and 5,300 hospitals. Its OptumHealth segment provides health, financial, and ancillary services and products that assist consumers through personalized health management solutions; benefit administration, and clinical and network management; health-based financi al services; behavioral solutions; and specialty benefits, such as dental, vision, life, critical illness, short-term disability, and stop-loss product offerings. The company?s Ingenix segment offers database and data management services, software products, publications, consulting and actuarial services, business process outsourcing services, and pharmaceutical data consulting and research services. Its Prescription Solutions segment provides integrated pharmacy benefit management services comprising retail network pharmacy contracting and management, claims processing, mail order pharmacy services, specialty pharmacy, benefit design consultation, rebate contracting and management, drug utilization review, formulary management programs, disease therapy management, and adherence programs to employer groups, union trusts, managed care organizations, Medicare-contracted plans, Medicaid plans, and third party administrators. The company was founded in 1974 and is based in Minne tonka, Minnesota.

Advisors' Opinion:

• [By Dan Caplinger]

  Play or pay
  Figures from the Congressional Budget Office estimate that roughly 6 million people will choose to pay Obamacare's penalties rather than obtaining health insurance. That bodes ill for health insurers UnitedHealth Group (NYSE: UNH  ) , WellPoint (NYSE: WLP  ) , Humana (NYSE: HUM  ) , and their peers, all of which have relied on the effectiveness of the individual mandate to bring in new customers to offset higher costs that Obamacare imposes on them. Moreover, with penalty revenue expected to amount to $7 billion by 2016, the price Americans will pay for not complying with the individual mandate is far from insignificant in its own right.

• [By Johanna Bennett]

  In a note published today, Goldman Sachs analysts Robert Boroujerdi, John Marshall, Michael Chanin and Krag Gregory say not much gfear�has been�priced into put options for either the S&P 500 or stocks with higher exposure to government spending. As a result, they suggest one of the following hedging strategies:

  Buy the optimal SPX puts to hedge a 5% down-move: Buying a November 1650 put on the S&P 500 index costs 1.2% and Goldman estimates a 2.7-to-1 payout if the index falls 5% by mid-October. Beware of government exposure: The firm tracks a basket of more than 100 companies that derive at least 20% of their revenue from the government. Though the list includes defense contractors and tech giant, more than half of the names are health-care companies, including Amgen (AMGN), HCA (HCA) and UnitedHealth Group (UNH). Buy puts on stocks with high government exposure: November puts on government-exposed names cost 2.4% on average (5% out of the money strike)
• [By Dan Caplinger]

  The strong results we've seen in the first week of earnings season have helped push the Dow Jones Industrial Average (DJINDICES: ^DJI  ) to fresh intraday highs. Yet tomorrow morning, Dow investors will get a new read on the economy from a different perspective, as health-insurance giant UnitedHealth (NYSE: UNH  ) will give its latest results. Even as most investors will be focused on how UnitedHealth does compared to WellPoint (NYSE: WLP  ) and other insurance peers, UnitedHealth's results will have implications for Dow companies elsewhere in the health care sector. With reform affecting all corners of the health care market, investors can't afford to watch only a single part of the sector to get a full understanding of the state of the industry.