BACK IN BUSINESS Some small-cap mutual funds that closed their doors when a surfeit of money made them hard to manage are open again--if you're game. Last week Fidelity said its Small Cap Stock and Low-Priced Stock funds will accept new investors, mostly because shareholders have been fleeing. Low-Priced's assets dropped from $12 billion to $7.8 billion in the past year. Small-cap stocks were hammered in general, making them something of a bargain.
CLAIM THAT KID Wouldn't you know it--even when the IRS tries to do something right, something goes wrong. The agency is offering a new, $400-per-child tax credit this...
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