Justice for Fraud Victims will offer Howard County prosecutors free forensic accounting services through a partnership with the University of Maryland’s Smith School of Business. Students will gain supervised experience examining financial evidence to support investigations and assist fraud victims.

University of Maryland researchers apply the Gordon-Loeb Model to AI-driven cyberthreats, recommending risk-based cybersecurity budgets generally capped at 37% of expected losses. The framework lets executives update attack probabilities, potential losses and investment effectiveness as threats and conditions evolve rapidly.

Samuel Handwerger explains that a restored 2026 charitable deduction will let non-itemizers claim cash gifts, but strict documentation rules remain. Donors must retain records and verify acknowledgment letters, especially for gifts of $250 or more, or risk losing legitimate deductions.

Smith accounting lecturer Samuel Handwerger explains why century-old international tax rules no longer fit the digital economy, fueling digital services taxes, U.S. opposition and tariff threats as governments struggle to tax global technology companies.