NEW YORK — The leaders of Britain and France are embracing a one-time tax on fat bonuses paid by bailed-out banks — a restriction that goes far beyond what's being considered in the United States.

Still, anger over lavish Wall Street pay is forcing some U.S. banks to take pre-emptive action. Goldman Sachs, the elite investment bank that repaid its $10 billion in bailout funds earlier this year, said yesterday it won't give cash bonuses to 30 top executives. Instead, they'll be paid in stock that can't be cashed in for five years.

Given Goldman's influence on Wall Street, its action will put pressure on other top U.S. banks to adopt similar measures.

But it's unlikely to dampen what's shaping up as a blowout bonus season thanks to swift recovery by big banks in the U.S. and Europe.

AMERICANS' WEALTH CONTINUES TO RISE

WASHINGTON — Americans got wealthier for a second straight quarter in the fall, thanks to gains in stock investments and home values.

Net worth — the value of assets such as homes, bank accounts and investments, minus debts like mortgages and credit cards — rose 5 percent from the second quarter to $53.4 trillion, the Federal Reserve said yesterday.

Yet even with that gain, Americans' net worth remains far below the revised peak of $64.5 trillion reached before the recession began. That underscores the vast loss of wealth over the past two years.

Net worth would need to rise an additional 21 percent just to return to its pre-recession peak.

MADOFF SCANDAL'S REACH UNKNOWN

NEW YORK — A year after Bernard Madoff's scheme collapsed — with headlines of $50 billion in losses — investigators and investors are still struggling to measure the full scope and impact of the largest securities fraud in history.

The scandal already has resulted in more aggressive enforcement and stiffer sentences for white-collar crime, and tougher regulations for the Securities and Exchange Commission.

Investigators are looking at other possible suspects — including Madoff's closest family — in the massive fraud that sent the 71-year-old mastermind to prison for life, stripped his family of their earnings and wiped out the life savings of thousands of investors.

After an intense investigation, authorities still can't account for all the money investors claim they lost, although some went to pay off other investors and to support his lavish lifestyle.

The epic swindle so far has resulted in a 150-year sentence for Madoff and the arrests of four underlings. A court order stripped Madoff's wife, Ruth, of most of her wealth, forcing her to move out the couple's Manhattan penthouse. The family's mansions, yachts and clothes have been auctioned off to repay investors.

DOLLAR BREAKFAST DEALS AT MCD'S

CHICAGO — McDonald's Corp. will begin selling a variety of breakfast items for $1 early next month, a spokeswoman for the world's largest hamburger chain said yesterday.

The move to add to its already popular dollar menu comes as McDonald's tries to fight a decline in U.S. sales, which have slipped following months of success when its cheap eats were a big draw for recession-strapped diners.

On tap to be added to the menu, which already includes eight items for lunch and dinner time, are the company's Sausage McMuffin, a sausage burrito, a sausage biscuit, a small coffee and a hash brown.

Some of the items are already sold for a dollar or less at some locations, although prices vary.

Spokeswoman Danya Proud said some restaurants selling items for less than $1 will likely make substitutions. That allows a restaurant already selling a small coffee for 89 cents to substitute a larger beverage for its Dollar Menu, she said.