Ally Hammond, and the editing team in Publications provided editorial and design assistance. Jon Riskind and Kelli Meyer offered important feedback throughout the creation of the report. Members of the scholarly community graciously provided their expertise. We would also like to acknowledge the valuable input of Christopher J. Nellum, at Young Invincibles, and Lindsay Wayt, at the National Association of College and University Business Officers.Last but certainly not least, this report would not be possible without the thoughtful responses of the college and university presidents who completed the survey. ACE extends its special thanks to these leaders. viii