What's the highest rate CD you've seen?

This weekend, I and my parents capitalized on a special CD offer from Wescom, a NCUA-backed credit union based in Southern California. The terms are a maximum deposit of $7000, with a 7% APY, for a term of 7 months. That's basically a gain of $285.83 due on term.

Although Wescom probably promoted this as a marketing scheme to lure customers in, I won't complain about receiving 7% even if there are limits on the deposit, even though it's in a fully taxable account. That money was earmarked for short-term cash reserves anyway, and has no effect on my long-term investment asset allocation.

Unfortunately, the deal ended with Wescom's month-long promotion of expanding branch hours to 5pm on Saturdays, and open on *Sundays from 10am - 4pm.*

Other developments:

I'm very close to gathering all my docs and numbers for my CPA, after doing bookkeeping all last week, and finally meeting up with her yesterday afternoon. For my S-corp, the situation doesn't look too dandy. However, for me as an individual, I stand to potentially score a pretty fat refund check. If this is the case, I'm going to have to modify some models of homeownership benefits vs. consequences. Hey, forgive me, I'm new to all this, so live and learn for me.

Overall, I might've not done too badly last year. Once I reconcile the last bit of statements and figures with my CPA, I'm eager to receive the refund check.

If the refund check falls within my expected amount range, it could be my 6-month emergency cash reserve right there. Then, I'll simply invest and accumulate aggressively with the remainder of my short-term reserve. I can finally see the light at the end of the dark tunnel of 2006.

Additionally, I've begun shopping for what I hope shapes up to be my last car swap for years-- hopefully *tens* of years. I realized that my usual BMW shop is, ultimately (pun intended), a business, and its interest is in keeping the business open and profitable. It took me a while to realize this, as I kept tossing around various incidents, contradictions, and moments of frustration around in my head. So, I'm interested in selling off my newly acquired 1998 BMW M3 sedan already-- after only a little more than 2 months' of ownership.

Its replacement seems to possibly be a 2005 Subaru Legacy GT, a great compromise car. This car has all the salient features-- great handling, ample power, 4-doors, lightweight, cream of the crop of safety ratings, all around, no bells and whistles (such as sunroof, or power / heated seats) but replete with sufficient modern-day comforts-- along with the bonus of being newer, under warranty, much lower mileage, projected significantly lesser maintenance / repair costs because it's from a reputable JAPANESE brand, and already experiencing hefty residual reduction, thus lowering my cost to entry. Because the intent is to own the car for a very, very long-term, value depreciation doesn't concern me much.

I'll update with a cost-benefit comparative analysis between keeping my current car and going for the Subie as, at the least, I'll benefit from the clarity in the numbers.