In the past, many companies have turned to the offshore outsourcing of their software development, in an effort to reduce costs. What they are finding is that the perceived gain by making that choice is short-lived, and additionally there are many associated risks. “Math that makes offshoring financially attractive is often incomplete. Many indirect costs, such as layoffs or taxes, can bring total expenses back to near US levels,” according to Lance Compa, Labor Law lecturer at Cornell University. Since good IT is so pivotal to the success of every business in today’s world, managers are taking a hard look at the issues they are facing and reevaluating their options. Beyond the math, there are many critical areas that need to be considered as part of their risk assessment and it is for these reasons that the trend toward offshoring is reversing.