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Year: 2009

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Ten Points About : Cobra Insurance

By KRISTINA DRZAL HOUGHTON, CPA, MST

1. Effective March 1, 2009, the American Recovery and Reinvestment Act of 2009 changed the COBRA provisions.


2. Employees who lose coverage due to involuntary loss of employment from 9/01/08 to 12/31/09 are eligible for a 65% subsidy of their COBRA premiums under the act. This percentage applies whether or not the employer pays for a lesser portion of the costs for active employees.
3. The subsidy for COBRA continuation premiums applies for up to nine months for workers who have involuntarily terminated, and for their families. This period terminates sooner should the former employee become eligible for other group coverage.
4. The employer recovers the cost of the subsidy on their quarterly Form 941 filings.

5. The subsidy applies to group health plans that are subject to the federal COBRA continuation rules.

6. Typically, the amount of the subsidy is excluded from the recipient’s gross income. However, for individuals with modified adjusted gross income in excess of $125,000 or $250,000 for married filed jointly, amounts will be includable in income based upon a phase-in calculation. Regardless, the individual is still eligible for the subsidy.
7. COBRA subsidy applies to continuation coverage of any group health plan except a flexible spending arrangement. This includes vision-only or dental-only plans and ‘mini-med plans,’ whether or not the employer pays for a portion of the costs for active employees.
8. Individuals who became eligible for COBRA between 2/17/09 and 12/31/09 must be notified of the new subsidy in the normal course of their COBRA notification. Special provisions applied to individuals who became eligible between 9/01/08 and 2/16/09.
9. Notice must be given to each qualified terminated employee, not just covered employees, who experience a qualifying event during the covered period.

10 The IRS published Notice 2009-27 covers many examples of specific situations. This notice is available at www.irs.gov . The full version of Model Notices are available at www.dol.gov/ ebsa/cobramodelnotice.html.

Kristina Drzal Houghton, CPA, MST is the partner in charge of Taxation at Meyers Brothers Kalicka in Holyoke; (413) 536-8510.

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Affiliated Chambers of Commerce of Greater Springfield
(413) 787-1555
www.myonlinechamber.com

Nov. 4: ACCGS Breakfast, 7:15 to 9 a.m., hosted by the Cedars, Island Pond Road, Springfield. Tickets: $30, general admission; $20 for members.
Nov. 4: ACCGS After 5, 5 to 7 p.m., hosted by Hilton Garden Inn, Springfield. Tickets: $20, general admission; $10 for members.
Nov. 5: WRC 3rd Annual Food Fest West, 5 to 7:30 p.m., hosted by the Clarion Hotel, West Springfield. Tickets: $25, general admission; $20 for members.
Nov. 19: ACCGS Government Reception, 5 to 7 p.m., hosted by the Carriage House at Storrowton Tavern, West Springfield. Tickets: $55, general admission; $45 for members.

Young Professional Society of Greater Springfield
www.springfieldyps.com

Nov. 6: November’s installment of the CEO Luncheon Series, hosted by Health New England. Guest speaker: Peter Straley, president and CEO of Health New England.
Nov. 19: YPS Third Thursday, 5 to 8 p.m., hosted by the Museum of Springfield History, 21 Edwards St., Springfield. View museum exhibits that describe Springfield’s development as a manufacturing center, the city’s role in transportation history, the many inventions and firsts that were generated here, the growth of downtown as the region’s commercial center, the effects of urbanization and suburbanization, and the stories of Springfield’s diverse populations. Corporate sponsor: Baystate Medical Practices, part of Baystate Health. Sound and entertainment provided by Jx2 Productions.

Amherst Area Chamber of Commerce
www.amherstarea.com

Visit the chamber online to learn more about upcoming events.

Chicopee Chamber of Commerce
(413) 594-2101
www.chicopeechamber.org

Nov. 18: Salute Breakfast, 7:15 to 9 a.m., hosted by MassMutual Learning & Conference Center, 350 Memorial Dr., Chicopee. Tickets: $18 for members; $25 for non-members. Register online at www.chicopeechamber.org.

Franklin County Chamber of Commerce
(413) 773-5463; www.franklincc.org

Nov. 7-8: Cider Days. Marketplace and workshops in Shelburne Falls and specific locations on Saturday; Cider salon and harvest dinner in Old Deerfield on Saturday; tasting and pairings at Deerfield Inn on Sunday; orchard tours in Deerfield, Colrain, and New Salem both days. Some activities require tickets. Information and tickets available at www.ciderdays.com .
Nov. 20: FCCC Breakfast Series, 7:30 to 9 a.m., hosted by Bella Notte, Huckle Hill Road, Bernardston. Program: Engaging an Audience and the Community in New Media. Guest speaker: Jon Abbott, president and CED of WGBH in Boston, a broadcaster with multiple TV and radio services, known for its iconic programming (Nova, Masterpiece, Frontline, Antiques Roadshow, Curious George, The World, etc.). Sponsored by Greenfield Cooperative Bank. Tickets: $12 for members; $14 for non-members. For reservations, call (413) 773-5463 or e-mail
[email protected]  by Nov. 13.

Greater Easthampton Chamber of Commerce
(413) 527-9414
www.easthamptonchamber.org

Nov. 7: Holiday Lights Bowl-a-thon, 3 p.m. and 6:30 p.m., hosted by Canal Bowling Lanes, 74 College Highway, Route 10, Southampton. Two sessions of candlepin bowling to raise funds for the chamber’s downtown holiday lighting program. Sponsored by Greater Easthampton Chamber holiday spirit committee. Entry fee: $100 per five-member team. Prizes, raffles, free pizza for bowlers. For more information or to enter, call (413) 527-9414.
Nov. 12: Networking by Night Business Card Exchange, 5 to 7 p.m., hosted and sponsored by Northeast Center for Youth & Families, 203 East St., Easthampton. Door prizes, hors d’oeuvres, cash bar. Tickets: $5 for members; $15 for non-members.

Greater Holyoke Chamber of Commerce
(413) 534-3376; www.holycham.com

Nov. 18: Chamber After Hours, 5 to 7 p.m., hosted by Eighty Jarvis Restaurant, 80 Jarvis Ave., Holyoke. Tickets: $5 for members; $10 cash for non-members.

Greater Northampton Chamber of Commerce
(413) 584-1900
www.explorenorthampton.com
Nov. 4: Arrive@5, 5 to 7 p.m., the United Way of Hampshire County, hosted by Danish Inspirations, sponsored by Dietz & Company Architects Inc. and Applied Mortgage Services Corp. Tickets: $10 for members; $15 for guests.
Nov. 12: Northampton Area Young Professionals Party with a Purpose, 5 to 8 p.m., hosted by Mama Iguana’s. Free for members; $5 for guests.
Nov. 13: Northampton Chamber Information Session, 8 to 9:30 a.m., hosted by the Chamber of Commerce, 99 Pleasant St., Northampton. Free for those considering membership in the chamber.

Quaboag Hills Chamber of Commerce
(413) 283-2418; www.qvcc.biz

Visit the chamber online to learn more about upcoming events.

South Hadley/Granby Chamber of Commerce
(413) 532-6451; www.shchamber.com

Visit the chamber online to learn more about upcoming events.

Three Rivers Chamber of Commerce
413-283-6425
www.threeriverschamber.org

Visit the chamber online to learn more about upcoming events.

Greater Westfield Chamber of Commerce
(413) 568-1618; www.westfieldbiz.org

Nov. 12: 2009 Annual Meeting and Awards, 6 to 9 p.m., location and cost TBA. For more details, call (413) 568-1618 or e-mail [email protected] .

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Nazi Propaganda Discussion

Oct. 28: Ann Millin, Ph.D., special assistant to the director of leadership programs and historian in the U.S. Holocaust Memorial Museum’s National Institute for Holocaust Education, will present a free lecture titled “State of Deception: The Power of Nazi Propaganda” at 7 p.m. in Breck Suite, Wright Hall, Bay Path College, 588 Longmeadow St., Longmeadow. The museum’s new exhibition, State of Deception: The Power of Nazi Propaganda, reveals how over two decades Nazi leaders showed the world new ways of using this weapon. Millin’s presentation will examine how the Nazis employed propaganda to acquire power and create a climate of hatred, suspicion, and indifference. The event is part of the fall Kaleidoscope Series. For more information, call (413) 565-1066 or visit www.baypath.edu.

‘Women and American Politics’ Discussion

Oct. 29: Robin Leeds, senior political strategist, organizer, and advocate with more than 30 years of work in the government, labor, business, and nonprofit sectors, will lead a discussion titled “Where Are We Now? Women and American Politics” at 5 p.m. at the Five College Women’s Research Center, 83 College St., South Hadley. As the Obama Administration pushes for women’s rights internationally under Secretary of State Hillary Clinton, Leeds will assess the situation for women in the U.S. and present her assessment of the current administration’s actions. The event is free and open to the public. For more information, call (413) 538-2275 or visit www.fivecolleges.edu/sites/fcwsrc.

Dance and Brunch

Nov. 1: The Over the Top Ballroom Dance Project, hosted by Bay Path College in Longmeadow, will host a South American Dance and Brunch beginning at 11 a.m. in the Blake Dining Commons, 588 Longmeadow St., Longmeadow. The event is part of the fall Kaleidoscope Series. Brunch begins at 11, with the dance performance and lessons starting at noon. Tickets for the brunch cost $6.50 each for adults and children. The performance and lessons are free and open to the public. Brunch reservations are required before Oct. 27. For more information, call (413) 565-1066 or visit www.baypath.edu.

‘Economics of Peace’ Talk

Nov. 2: Mary Ellen Cohane, Five College Women’s Studies Research Associate from the Massachusetts College of the Liberal Arts, will give a talk titled “Jane Addams, Eleanor Roosevelt, and the Economics of Peace” at 3:30 p.m. at the Five College Women’s Studies Research Center, 83 College St., South Hadley. The event is free and open to the public. For more information, call (413) 538-2275 or visit www.fivecolleges.edu/sites/fcwsrc.  

Sustainability Seminars

Nov. 4, 10: Whalley Computer Associates, based in Southwick, will team up with EMC, HP, Xerox, and Synnex to host free sustainability seminars for businesses in the Springfield area. The seminars will offer actionable ideas that will help lower business IT costs, improve the performance of networks, and reduce the impact on the environment. Seminars are slated Nov. 4 and 10 from 9 a.m. to noon at 1 Whalley Way, Southwick. Xerox and EMC will co-host the Nov. 4 session, while Synnex and HP will co-host the Nov. 10 session. A filet steak luncheon is also planned during the Nov. 10 event. For more information, visit www.wca.com    

WNEC Speaker Series

Nov. 5: David Bullock, co-author of Barack 2.0, will present “Effectively Leveraging New Media For Profitable Business Development” at noon as part of the Western New England College Law and Business Center for Advancing Entrepreneurship’s speaker series. Bullock, of the White Bullock Group, helps businesses drive sales, and his method is to view social media as tools that can bring measurable results. He is a nationally recognized speaker and trainer and provides coaching and consulting services to businesses. Bullock’s presentation, slated at the Law School Commons, is free and open to the public. Lunch will be provided. The center is located at 1215 Wilbraham Road, Springfield. For more information, call (413) 796-2030.

‘Phantom of the Country Opera’

Nov. 6, 7, 8, 13, 14, 15: The Bay Path College Performing Arts Department will present Phantom of the Country Opera in Mills Theatre, Carr Hall, as part of the fall Kaleidoscope Series. The production promises irreverent wit, painful punning, sly contemporary references, and more than a touch of the absurd. Bay Path College is located at 588 Longmeadow St., Longmeadow. For more information on showtimes and tickets, call (413) 565-1307 or visit www.baypath.edu.

World Affairs Council Lecture

Dec. 2: International consultant Jonathan Sperling will present “A View from Khyber Pass: Conflict Origins, Observations, and Expectations for the Border Region of Pakistan and Afghanistan” as part of the World Affairs Council’s Fall Instant Issues series. Sperling has 28 years experience in the planning, design, evaluation, and negotiation of development programs in Asia, Africa, the Middle East, the Balkans, and the former Soviet Union for the U.S. Agency for International Development. He was in Islamabad, Pakistan in May during the Swat attacks. The lecture begins at noon in the third floor Community Room of One Financial Plaza (Sovereign Bank building), 1350 Main St., Springfield. The cost is $5 for council members without lunch, $15 with a lunch provided, $10 for non-members without a lunch, and $20 with a lunch provided. To make reservations, call (413) 733-0110.

Book, Print Signing

Dec. 3: For the past 32 years, Easthampton resident Ruth Sanderson has illustrated 75 books for children of all ages and retold and illustrated many fairytales, including her latest project, Mother Goose and Friends. Sanderson will present a free lecture titled “The Story of a Book” at 7 p.m. in Breck Suite, Wright Hall, at Bay Path College, 588 Longmeadow St., Longmeadow, as part of the fall Kaleidoscope Series. Slides and examples of her detailed sketches and paintings from her award-winning books will be shown. For more information, call (413) 565-1066 or visit www.baypath.edu.

Bay Path Winterfest

Dec. 9: The Bay Path College Performing Arts Department will celebrate the themes of light, hope, goodwill, and peace for all people during its annual Winterfest program as part of the fall Kaleidoscope Series. The free event begins at 7:30 p.m. in Mills Theatre, Carr Hall, on the Bay Path campus, 588 Longmeadow St., Longmeadow. For more information, call (413) 565-1066 or visit www.baypath.edu.

YPS New Year’s Celebration

Dec. 31: The Young Professional Society of Greater Springfield has once again chosen downtown Springfield for its New Year’s Eve celebration. Only 300 tickets will be available for the affair at the Marriott Hotel in Tower Square. Businesses and individuals interested in sponsorship of the event should visit www.springfieldyps.com for more details. For ticket information, call Jill Monson of YPS at (413) 219-9692.

Women’s Professional Development Conference

April 30, 2010: Bay Path College will host its 15th annual Women’s Professional Development Conference at the MassMutual Center in downtown Springfield from 7:30 a.m. to 4:30 p.m.  For more information, call (413) 565-1000 or visit www.baypath.edu.

The Next Phase

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From left, U.S. Rep. Richard Neal, Mayor Domenic Sarno, state Sen. Stephen Buoniconti, Robert Culver, and Gregory Bialecki celebrate the rebirth of 1550 Main.
Sections Supplements
State, Springfield Officials See 1550 Main as a Catalyst for Further Growth
From left, U.S. Rep. Richard Neal, Mayor Domenic Sarno, state Sen. Stephen Buoniconti, Robert Culver, and Gregory Bialecki celebrate the rebirth of 1550 Main.

From left, U.S. Rep. Richard Neal, Mayor Domenic Sarno, state Sen. Stephen Buoniconti, Robert Culver, and Gregory Bialecki celebrate the rebirth of 1550 Main.

When Springfield and state officials gathered earlier this month at 1550 Main St., they officially announced the partnership that will keep the building occupied. But Mayor Domenic Sarno said it was more than that.

“This is an investment in downtown, but also in the people of Springfield,” Sarno said. “The most important thing is that it stabilizes downtown and lets us continue to build on our momentum.”

MassDevelopment, the Commonwealth’s finance and real-estate development agency, purchased the building for $2.5 million from the federal General Services Administration (GSA). The multi-million-dollar renovation efforts to follow, Sarno said, will boost surrounding property values and bring hundreds of professional people downtown every day, where they’ll no doubt eat and shop. “Downtown is ready to burst,” he said. “The glass is half-full now.”

The building promises to be much fuller than that. Having previously housed federal court workers who have since moved to the new federal courthouse on State Street, 1550 Main will be occupied by three main tenants: the Springfield school department, which will abandon outdated space on State Street; Baystate Health, which will open its first offices downtown; and the GSA, which will keep several federal agencies in the complex.

Already, those lease commitments comprise 124,000 of the building’s 128,000 rentable square feet.

“We did not want to see this building mothballed,” said Robert Culver, president and CEO of MassDevelopment, who characterized his agency’s investment as a show of confidence in the future of downtown Springfield.

“Everything occurring here has been planned and committed to by the mayor, senators, and all the folks downtown,” he said. “This is the new face of Springfield.”

U.S. Rep. Richard Neal, who also attended the recent announcement, echoed the idea of long-term planning harvesting fruit. “Now we see the results of a carefully laid-out strategy for locating tenants for this building,” he said.

Curb Appeal

As the courthouse project took shape on State Street, MassDevelopment investigated potential uses for the 1550 Main property, put together a development plan, and worked with the GSA to negotiate a purchase and sale agreement, then negotiated with the city, the GSA, and Baystate Health to line up leases. When buildout is complete, the school department will occupy two floors of the building, GSA will retain most of two floors for several federal agencies, and Baystate Health will occupy another floor.

Last year, Gov. Patrick awarded a $3 million Growth Districts Initiative Grant for public improvements to the building’s plaza and atrium to create safer and more attractive indoor and outdoor public spaces and to reopen the pedestrian connection between Main Street and Columbus Center.

Meanwhile, next door, the city plans to undertake major improvements to the former Asylum nightclub building, with the goal of using a portion of the building for a police substation and public offices, while clearing the rear of the site for parking and a farmer’s market.

“I have frequently said that successful economic development takes place one block at a time,” Neal said, anticipating the influx of hundreds of professionals and the project’s long-term impact on Main, Worthington, and Bridge streets. “It also establishes a presence for Baystate Health in the central business district, which has been a goal of mine for many years.”

To Steve Bradley, Baystate’s vice president of Government & Community Relations and Public Affairs, relocating hospital employees downtown serves a purpose beyond simply establishing a presence there.

“We’re moving up to 150 employees out of hospital space that we can then use for clinical services,” he said, a need that takes on special significance as the facility continues to provide care while undergoing a $239 million expansion and renovation project.

“We are jammed to capacity, and we need the flexibility as the new hospital is built,” Bradley said. “This is a critical opportunity to relieve some of that pressure.”

Mark Tolosky, president and CEO of Baystate Health, added that Baystate’s commitment to economic development as a tenant in 1550 Main is linked to its charitable mission, accomplished through strong partnerships in the region. “The economic health of Springfield is closely linked to the health of the community,” he said. “By helping the city, we are helping our patients and their families, and our own employees and their families, who live and work in and around Springfield.”

Gregory Bialecki, the state’s Housing and Economic Development secretary, said the partnership between the GSA, MassDevelopment, and the building’s tenants will be an asset to Springfield’s central business district and key to sustaining momentum for long-term economic development and job opportunities downtown — and is just one of many such efforts his office promotes in Massachusetts.

“Our strategy,” he explained, “is to identify communities and understand what’s necessary for them to compete in a very competitive corporate world to promote economic development — to have a plan and be committed to that plan, to find partners and make investments with them.”

Many Miles to Go

Renovations will take place throughout the fall, with the School Department scheduled to move into its new digs in January.

“This announcement is another piece of the puzzle in helping to rejuvenate our downtown corridor,” Sarno said. “Allowing the lights to go out at 1550 Main would have had a negative domino effect along the Main Street corridor and this is something my administration has been working hard to change.”

Of course, the success of this project means other challenges await, including the potential redevelopment of the former School Department offices on State Street. Sarno said a request for proposals will be issued soon after the school system’s move is completed.

“Those at MassDevelopment are real believers in Springfield,” Culver said, summing up the 1550 Main efforts to date. “In fact, Springfield is a place on the move, and we’re making this a place that everyone who lives here and works here can be proud of.”

Joseph Bednar can be reached

at[email protected]

Fueling Optimism

By
Attendees at the groundbreaking ceremonies for Qteros’s plant in Chicopee hailed it as much more than a match of a tenant with available space.
Features
Qteros, the ‘Microsoft of Energy,’ Lands in Chicopee
Attendees at the groundbreaking ceremonies for Qteros’s plant in Chicopee hailed it as much more than a match of a tenant with available space.

Attendees at the groundbreaking ceremonies for Qteros’s plant in Chicopee hailed it as much more than a match of a tenant with available space.

Several months ago, amid reports that Qteros — a company working to use something called the ‘Q microbe’ to revolutionize ethanol production — would be leaving the Pioneer Valley to continue its progression in Worcester, its CEO, Bill Frey, announced a commitment to maintain a strong presence in the 413 area code.

It has taken some time, and some maneuvering, but he’s now making good on that pledge.

On Oct. 9, Frey and a host of other dignitaries officially broke ground, if you will, on a $3.2 million pilot plant that will be located in a 16,000-square-foot building off Padgett Road in Chicopee that was built on spec by Agawam-based Development Associates.

Qteros, which Frey boldly describes as the “Microsoft of energy,” will soon commence work to ‘scale up’ its production of ethanol from common biomass, rather than corn. “We believe that this technology is transforming the way we produce fuel,” said Frey, “and the work we are doing at this pilot plant is a critical step in scaling up our process.”

The location of the plant in Chicopee was hailed by attendees as not simply matching a company with available square footage, but as part of a commitment on the part of Qteros to have a presence in the region, and for Chicopee officials to continue to bring new jobs — and new technology — to their city.

And for that, Mayor Michael Bissonnette praised all those on hand for the ceremony and, a few days later, someone who wasn’t — Robert Redford.

The Natural

Bissonnette told BusinessWest that, in 2007, he was one of 41 mayors from across the nation invited to the ‘Sundance Summit,’ an annual mayors’ gathering on climate protection, sponsored by Redford, the National Resources Defense Council, and the Clinton Foundation.

While he is unsure of exactly why he was specifically chosen as one of the guests that year, Bissonnette speculates that his commitment to energy conservation within his city brought him to the attention of the actor who played the Sundance Kid.

“We had done some piloting with energy efficiency in Chicopee,” he explained, “and within the school systems, we’ve saved $2 million in three years by going green. We’re saving $40,000 a year with efficient fixtures in municipal buildings.”

At the summit, Bissonnette said, he learned a lot about alternative energy and technologies, and upon returning to the corner office, the wheels were set in motion for those ideas to come to his city, which he calls the ‘crossroads of New England.’

“When I came back, my attention was drawn to an article in Boston magazine about what was then called Sun Ethanol and Dr. Susan Leschine’s work at UMass,” he said, referring to Qteros. “I was fascinated with the process, and I was very intrigued to read that they were looking to establish a pilot plant in Western Mass. So Chris Nolan, my chief of staff, made contact with them to let them know that Chicopee was very interested in this.”

But the path from that article to the groundbreaking was circuitous. As reported in these pages earlier this year, Qteros had plans to lease space within the massive Solutia complex in Indian Orchard. Due to decisions in out-of-state corporate management for the latter company, the deal fell through. What was a loss for that site became good news for the courtiers in Chicopee.

Bissonnette gives a great deal of credit to a development team in city hall for the permitting process for Qteros. From beginning to end, the permits were secured in two weeks. The team is comprised of department heads from infrastructure and zoning to Chicopee Electric Light and municipal utilities. The mayor expressed how committed the city is to fostering new business growth.

“Say you came to me tomorrow,” Bissonnette said, “and told me, ‘mayor, I want to do this in your city.’ Well, it’s not just what I think. Our team knows all that needs to be done, to expedite the process. Let’s sit down, we’ll tell you what might need to be tweaked to make it fit, we’ll tell you what problems might be foreseen, and we’ll go ahead and get those permits to you.”

What led to Qteros coming to Chicopee was a series of right moves, said the mayor. “Ken Vincunas, president of Development Associates, had incredible foresight to build at the location,” he explained, “so the structure was there. And the expedited permits allowed Qteros to secure Department of Energy grants for the project.

“The most important factors,” he continued, “were that we were familiar with the scientific research, and we were prepared to move very quickly when we learned that they wanted to seek an alternative site from Solutia.”

Open Arms

Leschine’s research forms the backbone of Qteros. While the nuts and bolts of the business venture are handled by her associates and partners within the company, she said that driving to the Westover site for the first time, she realized what an ideal location had been found.

Leschine gives credit to Frey, working with the other founders of the company, to achieve a continued presence in this area. She also has high praise for the two Congressmen for the area, calling Richard Neal and John Olver “diehard supporters.” Echoing her colleague’s praise for their host city, Leschine found Chicopee to be a happy end to the search process.

“Chicopee is just such a great place for it,” she told BusinessWest. “It’s already zoned for commercial development, and it’s close to major highways; all the obvious things are there. Also, it was very encouraging to hear from the local people and officials in Chicopee — there was no hesitation, and we were welcomed. The more we go forward, it just becomes more and more clear that it’s the perfect location.”

This pilot plant represents an important step for the company to move from the lab to the market, she said. When the pilot plant is completed in the next several months, the facility will be figuring out such complex functions as transport of the feedstock, the raw materials necessary for the process, to the plant.

Qteros also recently announced a collaboration with Israel-based Applied Clean Tech to utilize its technology dealing with wastewater sludge as a feedstock for the Qteros process. In an interview with an ethanol trade journal, Frey said, “there was not a technology that anyone had available to actually convert that material into ethanol. What we’ve done is develop our process so that it can use this particular source of cellulosic material.”

But while the breaking of ground (in a figurative sense) was considered significant for Qteros, it was also described as another big step forward for Chicopee, a former mill city trying to replace jobs lost decades ago, and, in some ways, reinvent itself.

At the ceremonies, Robert Culver, president and CEO of MassDevelopment, talked about the historic importance of an emerging technology in the 21st century taking place in the city where another generation’s technology took hold. He should know; MassDevelopment signed an agreement earlier this year to manage demolition and development of the old Uniroyal complex off Grove Street, which has been an eyesore for decades.

Bissonnette sees the Qteros pilot plant as a springboard with implications for both his city and beyond. Addressing the age-old topic of jobs and livelihoods for young people in Western Mass, he said, “in my city it used to be tire makers and textile workers that built families and futures along the banks of the Chicopee River. But it’s a new technology, and a new generation. It is absolutely imperative that we keep looking for these opportunities.”

And he said more of them could come via the state university and the research being conducted in Amherst.

“There’s a lot of talent at UMass,” he said. “People are doing a variety of things in the lab, and we’d love to partner with them in creating a campus, as it were, not unlike what Microsoft has done in Redmond, Wash.

“Keeping it here in Western Mass is key,” he continued. “If this is going to continue to be the Knowledge Corridor, you can’t just have academics in an ivory vacuum. There’s got to be real-world meaning. And that’s what these spinoffs are beginning to accomplish, and we are beyond excited to be included.”

Chicopee might well find itself on the cusp of a role in biofuels and the so-called innovation economy. Bissonnette said he’d like to see the future 115-acre Westover West business park turn into a green-technology center. He mentioned that he has been talking to the scientists at UMass behind ‘grassoline,’ another venture currently in the process of commercializing of an alternative fuel, and what he called a hydro plant scheduled to come online for the city in 2011. He said that his hopes are for the eventual larger Qteros plant to be located in his city as well, adding, “that’s when you’re going to see hundreds of jobs created.

“Wind, solar, alternative fuel … we’re open to all the green technologies that are out there to succeed in the new economy,” he continued, noting that the city has seen progress across the board. “We’ve had $80 million in new business growth in the last two years in Chicopee, in probably the worst economy in my lifetime,” Bissonnette said. “And it’s because we know how to be business-friendly.”

By
Departments

The following bankruptcy petitions were recently filed in U.S. Bankruptcy Court. Readers should confirm all information with the court.

Aiken, Adam H.
Moriarty, Dawn P.
81 Emerson St.
Springfield, MA 01118
Chapter: 13
Filing Date: 08/31/09

Alici, Abdurrahman
251 Cady St.
Ludlow, MA 01056
Chapter: 7
Filing Date: 09/11/09

Alvord, George Browning
25 Maryland St.
Springfield, MA 01108
Chapter: 7
Filing Date: 09/08/09

Armata, Chantelle Lynn
a/k/a Larmata, Chantelle L.
27 Dartmouth St.
Chicopee, MA 01020
Chapter: 7
Filing Date: 08/31/09

Augello, Nicholas V.
30 Meadow St.
Pittsfield, MA 01201
Chapter: 7
Filing Date: 09/11/09

Bachelder, Stephanie L.
958 South Main St., Apt. 4
Athol, MA 01331
Chapter: 7
Filing Date: 08/31/09

Balsamo, Tanya Ann
8 Hawk St.
Pittsfield, MA 01201
Chapter: 7
Filing Date: 09/11/09

Barnes, Joseph C.
Barnes, Anita J.
9 Leonard Ave., 1st Fl.
Westfield, MA 01085
Chapter: 7
Filing Date: 09/11/09

Bass-Miller, Yolanda R.
15 Hadley Court
Springfield, MA 01119
Chapter: 13
Filing Date: 09/15/09

Bellarosa, John D.
Bellarosa, Amanda L.
11 Columbia Ave.
Orange, MA 01364
Chapter: 7
Filing Date: 08/31/09

Berube, Paul M.
Berube, Janet L.
a/k/a Torres, Janet L.
18 County Road
Holyoke, MA 01040
Chapter: 13
Filing Date: 08/31/09

Bradley, Stephen J.
15 South Main St.
Haydenville, MA 01039
Chapter: 7
Filing Date: 08/31/09

Bronson, Robert E.
Bronson, Phyllis J.
33 Meadow St.
Westfield, MA 01085
Chapter: 7
Filing Date: 08/31/09

Burggren, Kevin F.
Burggren, Penny K.
86 West Main St.
Ware, MA 01082
Chapter: 7
Filing Date: 09/04/09

Carpino, Raymond F.
16 Maple Heights
West Springfield, MA 01089
Chapter: 7
Filing Date: 09/09/09

Colon, Manuel Jose
Colon, Mery Esther
a/k/a Vazquez, Mery
a/k/a Sanchez, Mery
13 Algonquin Place
Springfield, MA 01104
Chapter: 7
Filing Date: 09/01/09

Colon-Cunha, Victoria L.
29 Briarcliff Dr.
Westfield, MA 01085
Chapter: 7
Filing Date: 08/31/09

Croteau, Molly K.
a/k/a Burke, Molly K.
88 Highlandview St.
Westfield, MA 01085
Chapter: 7
Filing Date: 09/12/09

Dahlgren, Debra Lee
12 Beaver Dr.
South Deerfield, MA 01373
Chapter: 7
Filing Date: 09/14/09

Dang, Minh Kim
51 South Blvd.
Springfield, MA 01089
Chapter: 7
Filing Date: 08/31/09

Devens, Sean M.
Devens, Tina M.
48 Taft St.
North Adams, MA 01247
Chapter: 7
Filing Date: 09/07/09

Dodson, Mildred Viola
106 Elmore Ave.
Springfield, MA 01119
Chapter: 7
Filing Date: 09/10/09

Eddington, Joseph Anthony
60 Wing St.
Indian Orchard, MA 01151
Chapter: 7
Filing Date: 09/07/09

Egan, Diane M.
90 Harris St.
Granby, MA 01033
Chapter: 7
Filing Date: 08/31/09

Elgendy, Hazem Moustafa
60 Riveria Dr.
Agawam, MA 01001
Chapter: 7
Filing Date: 09/15/09

Elliott-Curtin, Margaret R.
a/k/a Curtin, Margaret R.
115 Park Dr.
Westfield, MA 01085
Chapter: 7
Filing Date: 09/11/09

Elsafti, Mohamed Mahmoud
78 Riviera Dr.
Agawam, MA 01001
Chapter: 7
Filing Date: 09/15/09

Feliciano, Nelvin G.
19 North Branch Pkwy.
Springfield, MA 01119
Chapter: 7
Filing Date: 09/11/09

Gagne, Alan A.
80 East Longmeadow Road
Hampden, MA 01036
Chapter: 7
Filing Date: 09/01/09

Garcia, Miguel Angel
286 Lexington St.
Springfield, MA 01104
Chapter: 7
Filing Date: 09/11/09

Gardner, Ronald D.
223 Elm St.
Holyoke, MA 01040
Chapter: 7
Filing Date: 09/11/09

Guyer-Joyce, Rebecca L.
452 Cold Spring Ave.
West Springfield, MA 01089
Chapter: 7
Filing Date: 08/31/09

Hawley, Donald R.
16 Carriage Lane
Westfield, MA 01085
Chapter: 7
Filing Date: 08/31/09

Hess, Daniel J.
Lewis-Hess, Nancy J.
14 Greenleaf St.
Springfield, MA 01108
Chapter: 7
Filing Date: 09/09/09

Hess, Ralph F.
46 Wayside St.
Springfield, MA 01118
Chapter: 7
Filing Date: 09/01/09

Hitchcock, David Edward
41 Marian Ave.
Pittsfield, MA 01201
Chapter: 7
Filing Date: 09/11/09

Hollingworth, Lynn A.
1154 Main St.
Warren, MA 01083
Chapter: 13
Filing Date: 09/02/09

Hotte, Michael J.
Hotte, Denise P.
70 Paderewski St.
Chicopee, MA 01013
Chapter: 7
Filing Date: 08/31/09

Hull, Lori Jean
123 Boston Road, Rt. 67
Palmer, MA 01069
Chapter: 7
Filing Date: 09/04/09

  

Jackson, Sherann Kamilah
36 Lynebrook Road
Springfield, MA 01118
Chapter: 13
Filing Date: 09/09/09

Jefferson, Linda J.
50 Grove St.
Chicopee, MA 01020
Chapter: 7
Filing Date: 08/31/09

Jillson, Jr., Erwin L.
Jillson, Julie A.
176 Wilson Ave.
Chicopee, MA 01013
Chapter: 13
Filing Date: 09/04/09

Johnson, Terrance
330 Cold Spring Road
Belchertown, MA 01007
Chapter: 7
Filing Date: 09/03/09

Jones, Steven Andrew
Jones, Laurel Aislinn
a/k/a Heron, Laurel Aislinn
Jones, Laurel A.
82 Lincoln Park
Longmeadow, MA 01106
Chapter: 7
Filing Date: 08/31/09

Liebert, Eric Gregory
51 Village Hill Road #206
Northampton, MA 01060
Chapter: 7
Filing Date: 09/08/09

Lisee, Christopher A.
Lisee, Michele L.
530 Lane Road South
Barre, MA 01005
Chapter: 7
Filing Date: 09/11/09

Lloyd, Jerome C.
Lloyd, Denise C.
56 Shepard Road
Sturbridge, MA 01566
Chapter: 7
Filing Date: 09/08/09

Longan, William M.
157 Carver St.
Springfield, MA 01108
Chapter: 7
Filing Date: 09/09/09

Lord, Errol
7 Pomona St.
Springfield, MA 01108
Chapter: 7
Filing Date: 09/02/09

Martin, Garnett
87 Stony Hill Road
Wilbraham, MA 01095
Chapter: 7
Filing Date: 09/04/09

Mayfield, Jeffrey N.
56 New Boston Road
Sturbridge, MA 01566
Chapter: 7
Filing Date: 09/14/09

Melbourne, Daniel F.
109 Sheri Lane
Agawam, MA 01001
Chapter: 7
Filing Date: 09/08/09

Meuse, Aaron C.
46 Clark St.
Easthampton, MA 01027
Chapter: 7
Filing Date: 09/14/09

Minto, John J.
534 Southwest St.
Feeding Hills, MA 01030
Chapter: 13
Filing Date: 09/08/09

Morrissette, Rhea
176 Prospect St.
Chicopee, MA 01013
Chapter: 7
Filing Date: 09/01/09

Murray, Susan M.
342 Southwick Road, Apt. C9
Westfield, MA 01085
Chapter: 7
Filing Date: 09/01/09

Negron, Felix A.
Agron, Daisy
65 Broadway St., Apt 6
Chicopee, MA 01020
Chapter: 7
Filing Date: 09/02/09

O’Donnell, Richard F.
O’Donnell, Pauline M.
32 Granville Road
Southwick, MA 01077
Chapter: 7
Filing Date: 09/11/09

Oakes, George C.
Oakes, Dina L.
20 Nancy Ave.
Pittsfield, MA 01201
Chapter: 7
Filing Date: 09/08/09

O’Brien, Daniel W.
17 Gold St.
Westfield, MA 01085
Chapter: 7
Filing Date: 09/08/09

Padua, Yolanda
220 Norfolk St., 2nd Fl.
Springfield, MA 01109
Chapter: 7
Filing Date: 09/15/09

Paquette, Kathleen M.
58 Line St.
Easthampton, MA 01027
Chapter: 7
Filing Date: 09/03/09

Phelps, Christine T.
36 Monrovia St.
Springfield, MA 01104
Chapter: 7
Filing Date: 08/31/09

Pond, Arthur N.
16 Robert St.
Southbridge, MA 01550
Chapter: 7
Filing Date: 09/08/09

Preye, William A.
Preye, Kristin T.
a/k/a Fearn, Kristin T.
66 Lasalle St.
East Longmeadow, MA 01028-1927
Chapter: 7
Filing Date: 09/01/09

Santos, Eric Scott
27 Dartmouth St.
Chicopee, MA 01020
Chapter: 7
Filing Date: 08/31/09

Scott, Randy J.
65 Pitroff Ave.
South Hadley, MA 01075
Chapter: 7
Filing Date: 09/03/09

Shaw, Glen A.
Shaw, Cheryl J.
837 State St. #435
Springfield, MA 01109
Chapter: 7
Filing Date: 09/14/09

Sinopoli, Kristen Elise
47 Oak Hill Road
Pittsfield, MA 01201
Chapter: 7
Filing Date: 09/03/09

Solzak, Jody K.
Solzak, Merlita B.
38 Westbook Road
South Hadley, MA 01075
Chapter: 7
Filing Date: 09/08/09

Starrett, Mark Harold
Starrett, Sherry Ann
a/k/a Mlynarski, Sherry A.
412 Main St.
Hampden, MA 01036
Chapter: 7
Filing Date: 08/31/09

Three Men & A Machine
Barsalou, Gregg Peter
Barsalou, Tammy Jean
a/k/a Gray, Tammy
89 Woodcrest Circle
Chicopee, MA 01020
Chapter: 7
Filing Date: 09/11/09

Treadwell, Courtney A.
7 Wallace Road
Sturbridge, MA 01566
Chapter: 7
Filing Date: 09/04/09

Tymkowiche, Catherine Ann
12B Phins Hill Manor
Granby, MA 01033
Chapter: 7
Filing Date: 09/04/09

Walsh, Jeffrey D.
30 School St.
Agawam, MA 01001-3207
Chapter: 7
Filing Date: 09/09/09

Ward, William P.
Ward, Mary E.
63 Spring Hill Road
Barre, MA 01005
Chapter: 7
Filing Date: 09/13/09

Lien and Mean

By
Sections Supplements
Knowing the Rules Can Help Ensure That You Get Paid for Your Work

While receiving payment for a project has always been a challenge, in today’s economic environment, it is getting even more difficult. In order for a contractor (whether a general contractor or a subcontractor) to ensure payment, he must move quickly to perfect his mechanic’s lien rights. Just like the old saying goes, if you snooze, you lose.

Mechanics’ liens in Massachusetts are governed by M.G.L. c.254, which covers liens by contractors and subcontractors. Strict adherence to the statutory requirements is essential, and all too often, mechanics’ lien rights are lost to minor deviations.

A contractor must record a notice of contract in the Registry of Deeds for the county in which the property is located in a timely fashion in order to assert his statutory right to a mechanic’s lien. The notice of contract must be recorded within a certain period of time, beginning any time after execution of the written contract and ending at the earliest of (1) within 60 days after filing a notice of substantial completion; (2) within 90 days after the filing of a notice of termination; or (3) within 90 days after the contractor last performed or furnished labor and/or materials to the property.

The enforcement of the lien requires additional actions. First, a statement of account must be recorded in the Registry of Deeds. This must be filed the earliest of (1) 90 days after filing the Notice of Substantial Completion; (2) 120 days after the filing of the notice of termination; or (3) 120 days after the last day labor was performed or material was delivered to the site. For a contractor, it is the last day he performed services or delivered material. For a subcontractor, it is the last day he performed services or delivered material, or the last day the general contractor did the same.

After recording the statement of account, a civil action must be filed in Superior Court (the county where the land lies) or District Court (the district where the land lies) within 90 days of filing the statement of account.

Once the complaint is filed, there is a final step that must be taken to execute the lien. The contractor or subcontractor must record in the Registry of Deeds an attested copy of the complaint within 30 days of filing it.

The theory of equity is not used in mechanic’s lien cases. The timelines stated in M.G.L. c. 254 are absolute and cannot be extended by the court, and there is no exemption for oversight or neglect.

In order to establish a lien under as a general contractor or subcontractor, there must be a written contract. In the case of a contractor, the written contract must exist with the project owner. In the case of a subcontractor, a written contract must exist between the subcontractor and the general contractor. If there is no written contract, the lien is invalid. M.G.L. c.254 defines what constitutes a written contract as “any contract in writing enforceable under the laws of the Commonwealth.”

One loophole allows a lien without a contract, but it is applicable only to a person who actually performs services, not one who supplies material. This type of lien usually arises on small, informal projects where there are no written contracts. A statement of account must be filed within 90 days of filing the lien, and that lien covers only up to 30 days of work performed prior to the recording of the statement of account.

In Massachusetts, it is illegal for a project owner to require a contractor or subcontractor to execute a blanket lien waiver prior to performing their services. This means that a project owner cannot require a contractor or subcontractor to agree that they will not file a lien upon the property. However, they can require such a waiver at the time of payment.

In short, M.G.L. c 254 can be a powerful tool in collecting payments. However, like any tool, it must be used by an experienced operator. Just like when you’re on the job site, a seemingly minor mistake can have catastrophic consequences. n

Adam J. Basch, Esq. is an associate with Bacon Wilson, P.C. He is a member of the litigation department with expertise in the areas of construction litigation, personal injury, general litigation, and creditor representation; (413) 781-0560;[email protected]

By
Departments

The following building permits were issued during the month of October 2009.

AGAWAM

HP Hood, LLC
233 Main St.
$100,000 — Installation of a 25,000-gallon milk storage silo on existing pad

HP Hood, LLC
233 Main St
$170,000 — Replacement of a 25,000-gallon milk storage silo with a 40,000-gallon milk storage silo on existing pad

AMHERST

Clark House Associates
22 Lessey St.
$38,000 — Addition of cell phone antenna on roof

Hampshire College
Women’s Center
$8,000 — Construction of a handicap ramp

Paul C. Jones
23 Montague Road
$89,500 — Relocate transaction counter and reconfigure sales floor area

CHICOPEE

Pioneer Valley Church of Christ
85 Montcalm St.
$2,500 — Interior renovations

Roman Catholic Bishop of Springfield
7 Belcher St.
$167,500 — Strip and re-roof

EAST LONGMEADOW

Faith Tabernacle Church
15 Kibbe Road
$37,000 — Interior renovations

G-Laz Realty, LLC
138 Denslow Road
$118,000 — Office build-out

GREENFIELD

Hobo Enterprise, LLC
8-16 Federal St.
$16,000 — Renovate second floor for Yoga studio

Rosenberg Property, LLC
311 Wells St.
$67,000 — Interior renovations

Quality Realty Partners II, LLP
55 Federal St.
$6,000 — Interior renovations for two offices

HOLYOKE

New England Etching and Plating
23 Spring St.
$18,000 — Roof repair

Peoples Savings Bank
314 High St.
$49,000 — Third-floor interior build out

Sisters of St. Joseph
34 Lower Westfield Road
$5,575,000 — Construction of a new residential facility with 31 units

LUDLOW

Our Lady of Fatima Church
450 Windsor St.
$718,000 — Alterations

NORTHAMPTON

CFP Properties, LLC
320 Riverside Dr.
$49,000 — Renovate interior for Amedisys Home Health

  

Cooley Dickinson Hospital Inc.
30 Locust St.
$1,295,000 — Renovate woodchip plant

Hampshire Regional Young Men’s Christian Association
286 Prospect St.
$200,000 — Interior demolition from fire

Nonotuck Mills LLC
296 Nonotuck St.
$95,000 — Renovate portion of first floor for DAX transportation office

Pride Convenience Inc.
375 King St.
$10,000 — Replace acoustical ceiling

Smith College Office of the Treasurer
42 West St.
$25,000 — Strip & shingle roof

PALMER

Pathfinder Regional
240 Sykes St.
$368,000 — Addition of horticulture classroom

Town of Palmer
1029 Central St.
$615,000 — Renovations to Memorial Hall

SOUTH HADLEY

SH limited Partnership
493 Newton St.
$18,000 — Renovations

SPRINGFIELD

Atlas Property Management
107 Kensington St.
$12,000 — Exterior renovations

City of Springfield
474 Armory St.
$216,000 — Remove old roof and install new

Costa Dourountoudakis
248 Dickinson St.
$80,000 — Addition of new cooler for store

Mercy Medical Center
271 Carew St.
$410,000 — Construction of an addition to install MRI machine

Springfield Diocese
37 Alderman St.
$126,000 – Construction of addition and handicap lift

WESTFIELD

Domus Inc.
180 Main St.
$1,008,000 — New construction

Ghanskyam N. Patel
39 Southampton Road
$7,000 — New roof

Plumrose Realty Trust
93 White St.
$20,000 — Interior renovations

WEST SPRINGFIELD

George Martin
57 Norman St.
$250,000 — Construction of a 4,134-square-foot commercial building

Breaking No New Ground

By
A.J. Crane says building opportunities still exist right now, but contractors must stay flexible.
Sections Supplements
Area Builders Face Dwindling Job Opportunities, Stiffer Competition
A.J. Crane says building opportunities still exist right now, but contractors must stay flexible.

A.J. Crane says building opportunities still exist right now, but contractors must stay flexible.

When David Fontaine surveys the construction landscape in Western Mass., he doesn’t like the little that he sees.

“Unfortunately, this is the slowest we’ve been in at least 30 years,” said Fontaine, president of Fontaine Brothers in Springfield. “And it’s not for a lack of effort; we just can’t seem to get the low bid.”

Part of that is the intense competition that has arisen to procure a dwindling number of available projects as the recession lingers. “In the most recent project we bid for, there were 18 bids. It’s just something we’ve never encountered as long as we’ve been here.”

Richard Aquadro, president of Aquadro & Cerruti in Northampton, has witnessed the same phenomenon.

“It’s brutally competitive, a very tough environment,” he said. “Last year wasn’t bad, even though the economy wasn’t great then, either. We did more volume last year than we had the previous two years. We lucked out, hit some good jobs, and did a fair amount of volume. But 2009 has been tough.

“There are fewer jobs in what I call my market,” Aquadro added, noting that he typically tackles projects between $5 million and $30 million. “I see the bigger players chasing them and, surprisingly, getting some of them. They generally have more overhead, but they’re taking the jobs for nothing.”

It’s a common refrain these days, as builders across the Pioneer Valley struggle to keep their machines moving and income flowing — and no one has a clear idea of when opportunities will pick up again.

One Job at a Time

A.J. Crane, operations manager for A. Crane Construction in Chicopee, said his small firm is weathering the storm, thanks to an effective network of relationship marketing that relies on repeat business and word of mouth.

“It reflects the time we’ve put in, not with just cold calls or advertising, but more personally reaching out to people. It’s tougher now. You’ve got to sharpen your pencil.”

Indeed, Crane said nailing down commitments has become more difficult as customers increasingly realize that they’re in the driver’s seat.

“We never had to quote much,” he said, but people know the way things are now, and they know that contractors are hurting.”

Some builders, Crane said, are cutting corners by not carrying insurance, which makes it more difficult for those who do.

“I think people realize the value of being covered,” he said. “Someone who doesn’t do that can fly under the radar. But we spend $2,000 a week on insurance, and there are still customers out there that appreciate that.”

In these times, Crane said, it helps to be willing to take jobs of any size. The company is building a 5,200-square-foot home in Sturbridge and undertaking a $70,000 kitchen remodel in Ludlow, but is also taking on much smaller-scale work as opportunities arise.

“We don’t limit ourselves,” he said. “We’re not above doing storm doors. And I think it hurts a lot of guys when they don’t want to take small jobs.”

Flexibility has long been a plus in construction, to insulate builders from slowdowns in particular industries, said Aquadro, who has tackled major jobs ranging from hospitals and schools to parking garages and athletic fields, and everything in between. But diversity has its limits, he said.

“What has happened in the industry is that some jobs are being handled differently,” Aquadro said, explaining that, “as opposed to the hard, competitive bids of the past, they’re now being handled through an RFP [request for proposal] process, where you submit qualifications, fees, things like that. And you have to have a certain number of jobs similar to the one they’re proposing to do. So as opposed to being diversified and being able to do a lot of different things, it’s almost becoming a specialized market.”

Colleges have always pumped a steady stream of jobs to area builders; Fontaine recently began work on Western New England College’s new School of Pharmacy, for one, and noted that WNEC has always been willing to take advantage of a down market.

On the other hand, outside of education, “it does seem like the private sector is pretty quiet,” he said. “The public sector is quiet, too, although bridges and roads seem a bit busier. Driving down the Mass Pike or the 91 corridor, there’s a lot of activity.”

Uncertain Outlook

Overall, however, the picture remains cloudy for area contractors. Some ongoing work for Aquadro & Cerruti at Amherst College was recently put on the back burner — not an uncommon story for builders during uncertain economic times.

“In some respects, there’s not enough work on the ground for everyone,” Aquadro said. “Competition has always been keen in the Valley.”

The difference now is that larger contractors are moving aggressively to pick up mid-range jobs, which has forced the company to adjust its strategy. “We’re forced to bid in smaller projects against smaller companies that have less overhead and may not have the labor-union agreements we have, which makes it even more difficult to bid.”

“I see us just trying to get through 2010,” said Fontaine, who doesn’t foresee a huge upswing in businesses undertaking new construction projects for the time being. “There are a lot of studies out there, but it takes a good year before a study gets turned into work for a tradesperson.”

In other words, there’s not much to build on right now.

Joseph Bednar can be reached

at[email protected]

By
Departments

The following Business Certificates and Trade Names were issued or renewed during the month of October 2009.

AGAWAM

Anderson Contractors
325 Adams St.
Trina Gomes

A. P. Rogers Associates
24 Eastview Dr.
Alan Rogers

Lana Stationery
56 Corey Colonial
Lana Casiello-Boyle

Northeast Training and Consulting
456 North Westfield St.
Dorothy Circosta

T. C. Captioning Services
114 Valley Brook Road
Thomas Costa

Wright’s Cleaning
24 Dwight St.
Willie Wright

AMHERST

Localocracy
553 Main St.
Conor White-Sullivan

Rock Mongrel Designs
23 Lessey St.
Richard Raymond

The Cajun Queen
233 North Pleasant St.
Gwendolyn Swan

The Loose Goose Café
233 North Pleasant St.
J.L. Gourmet Inc.

CHICOPEE

Matroni’s
140 Exchange St.
Corina Frocier

Royal Real Estate Service
31 Devlin Dr.
Gerard Roy

Sweetheart Home Care
30 Melvin St.
Natalia Vasilenko

EAST LONGMEADOW

Charli’s Country
275 Kibbe Road
Charlene Miller

Colorful Creations
128 Shaker Road
Deanna Hanson

Fitzgerald Burglary
50 Gerard Ave.
Michael Fitzgerald

Martin Appraisal Co.
192 North Main St.
Martin Grudgen

Wheelhouse Strategy
83 Hanward Hill
James T. Fitzgerald

GREENFIELD

Days Inn
21 Colrain Road
Vidhyadhar Mitta

Franklin Adult Day Health Center
60 Wells St.
William C. Jones

KT’s Lawncare
126 Oakland St.
Thomas Newcomb

Lit’l Bears Den
200 Main St.
Susan Maloney

Synergy Transportation Services
25 Park Ave.
Jason Markwell

Vehicle Inspection Center
188 Federal St.
Nell Lorenz

HADLEY

Candy Stand
367 Russell St.
Syed Javed Ali

Center for Retirement Planning
245 Russell St.
Robert Burke

Trans World Food Mart
50 Russell St.
Johnny Binh Tran

HOLYOKE

Contractor Computer Services
323 Walnut St.
Mabeline Arzola

Farms Auto
200 Whiting Farms Road
James Lavelle

Fashion Club
348 High St.
Yu Sun Sim

Grandma’s Attic Thrift Store
1976 Northampton St.
Sharyna Kazunas

Los Master Social Club
65 Commercial St.
Crispin Matos

Marinello & McKenna
1500 Northampton St.
Marita Marinello

Project 13 Inc.
50 Holyoke St.
John Foley

LONGMEADOW

Highland Medical Transcription
26 Homecrest St.
Donna Ingalls

Longmeadow Healing Arts
167 Dwight Road
Maureen Quinn

Pollack Playhouse
P.O. Box 60812
Jay Pollack

Students Helping Students
60 Tecumseh Dr.
Michael Fein

NORTHAMPTON

21st Century Etiquette
88 Hockanum Road
Amelia Mosley

Barton’s Angels Inc.
15 Conz St.
Nancy B. Whittey

Burgundy Rose Salon
21 Locust St.
Virginia L. Chaffee-Deiling

Finding Earth Works
29 Columbus Ave.
Alezandra Schroeder

Hampshire Dermatology & Skin Health Center
39A Carlon Dr.
Katherine L. White, M.D.

Pelorian Digital
1 Front St.
Richard Rasa

PALMER

Burgandy Brook Farms
3090 Palmer Road
MaryAnn & Thomas Roberts

Kopec’s Auto & Truck Service
1219 Thorndike St.
Christopher Kopec

Quabbin Real Estate Solutions
82 Ware St.
Andrew Willis

Tadpoles
1371 Main St.
Sherry Kennedy

Vinny’s Pizza
1112 Park St.
Vincenzo Manzi

  

SOUTHWICK

JEP Distribution
71 Berkshire Ave.
James Phelps

Pathways to Healing by Aimee
627 College Highway
Aimee Sawyer

Right Way Repair, LLC
168 South Longyard Road
Richard Mannion

SPRINGFIELD

Acupuncture and Chinese
1502 Allen St.
Stanley Baker

Alan Epstein Photography
50 Ingersoll Grove
Alan Epstein

Angie and Blanca Ceramic
36 Winnipeg St.
Angela Rodriguez

Asher’s Trucking Service
195 Hickory St.
Katrika Joseph-James

Bell Bros Sneaker Plus
80 State St.
George A. Bell, Jr.

Bert Hills Express Inc.
225 Orange St.
Kenneth G. Dulude, Jr.

Better Air Quality
175 Oak Grove Ave.
Ralph McKinley Ward

Bliss Graphics
29 Leitch St.
Trevis M. Wray

Bryan’s Roofing
39 Gardens Dr.
Bryan Trombley

Bryant’s Auto Solutions
87 Washburn St.
Bryant James

Builders Home Remodelers
185 Mill St.
Vincent Guiel

Comfort Zone Heating
180 Laurelton St.
Richard Charles Barry

Concentra Medical Centers
140 Carando Dr.
Eleanor J. Thompson

Curves
1916 Wilbraham Road
Linda L. Scott

Deal Man Dave
76 Palo Alto Road
Dave Behnk

Design Plus Simulation
1140 Main St.
Yergeniy Norkin

Diamond Cut Barber Shop
616 Belmont Ave.
Osagie Ekhorytomwen

Dwight Convenience Store
135 Dwight St.
Lack Shah

The Firm
450 Main St.
William McCarthy

Future Comp
2077 Roosevelt Ave.
Joseph Fico

Impressions
35 Braywood Circle
Nina Marie Olmeda

J & G Transportation Service
304 Belmont Ave.
John J. Rajab

JC Variety
190 Orange St.
William M. McCarthy

Jefferson Management
1418 Berkshire Ave.
Michael Jefferson

Jose Stripping and Transportation
927 Worthington St.
Jose A. Santiago

WESTFIELD

B’s Gym
76 Elm St.
Brian Cook

BJS Associate
55 Arnold St.
Francis Janisieski

Bluesky Information Systems
48 Blue Sky Dr.
Nicholas B. Meszaros

EB Surf and Ski
86 Hawks Circle
Eric Blackwelder

Nails 2000
275 Elm St.
Tam Thanh Huynh

Northeast Valve & Actuation
170 Lockhouse Road
Brian Howard

Tatro’s Mobile Mechanic Services Inc.
16 George St.
Gregg Tatro

Union Mart
420 Union St.
Kimat G. Khatak

Westfield State College Bookstore
577 Western Ave.
Barnes & Noble College

WEST SPRINGFIELD

Bob’s Auto
622 Union St.
Philip Auto LLC

Comfort Inn and Suites
106 Capital Dr.
Nataver Inc.

Demoracski Painting
76 Partridge Lane
Mark A. Demorcaski

Edwin Quality Services
18 Kings Highway
Edwin R. Colon

Hair Cuttery
343 Memorial Ave.
Hair Cuttery of Greater Boston, LLC

Hunter’s Computer Services
283 Elm St.
Deborah M. Burt

Painting Unlimited
38 West School St.
Adam Farnum

Performance Rehabilitation
124 Myron St.
Performance Rehabilitation of Western New England

Rescore America
134 Main St.
GSC Credit Service Inc.

Roche-Realty & Associates
425 Union St.
Cassie Roche

Scheer Construction
14 Colony Road
Arthur Barry Scheer

Springfield Country Club
1375 Elm St.
Denis Lucy

St. Joseph’s Family Dental, LLC
258 Main St.
Susana R. Aguero

Tri County Contractors Supply Inc.
154 Wayside Ave.
Robert H. Clark Jr.

Your Hearts Content
900 Riverdale St.
Deborah-Ann Geng

Living Proof

By
Sections Supplements
Know the Difference Between a Residence and a Domicile

There are many reasons to consider a move to Florida, particularly later in life, the most obvious being the significant difference in winter weather between Boca Raton and the Pioneer Valley. A less obvious reason that could rival the weather in importance is tax planning — in particular, income- and estate-tax planning. Indeed, if done properly, tax planning could provide that last extra bit of incentive an individual or couple needs to start spending winters in the sun.

What are the tax benefits of a move to Florida, and how are those benefits realized? Must a taxpayer sever all ties with Massachusetts, or can a taxpayer maintain homes in both Massachusetts and Florida while still reaping the tax benefits Florida offers? This article will discuss these and surrounding issues.

Why should taxes enter into the equation of whether to live in Florida for part or all of the year? The basic tax incentive is that Florida does not have an income tax or an estate tax. Also, the Florida Homestead limits the amount of real-estate tax on a primary residence in Florida and provides for much greater protection from creditors than the Massachusetts homestead exemption.

A taxpayer who is ‘domiciled’ in Massachusetts (that is, whose legal residence is in Massachusetts) will pay Massachusetts income tax on his or her ‘worldwide income.’ Taxation of this worldwide income may be partially or wholly avoided by a change in domicile to Florida, since Florida does not have an income tax. It must be noted, however, that even those properly domiciled in Florida will pay Massachusetts income tax on Massachusetts source income — essentially, any income tied to a business or employment carried on in Massachusetts, or derived from Massachusetts real-estate rents and capital gains.

With regard to estate taxes, Massachusetts remains an expensive place to die even for the moderately wealthy. The Massachusetts estate tax filing requirement is $1 million. Estates of less than $1 million are not required to file a return or pay a tax; however, estates over $1 million will pay a tax on the entire estate, not just the amount exceeding $1 million. (For comparison purposes, the federal estate-tax shelter for 2009 is $3.5 million, and Connecticut’s shelter is slated to rise to $3.5 million in 2010). Florida has no state estate tax. For example, a $1.2 million Massachusetts estate will incur an estate tax of $45,200, while the same estate in Florida will incur no estate tax. Taxpayers properly domiciled in Florida, however, will pay Massachusetts estate tax on real estate and tangible personal property located in Massachusetts. Careful planning for those domiciled out of state is necessary to avoid a backdoor Massachusetts estate tax on those assets. Thus, a change in domicile from Massachusetts to Florida (or a similarly tax advantaged state) could result in significant tax savings.

The Massachusetts Department of Revenue (DOR) will look at each particular case to determine if the taxpayer at issue is domiciled within or outside of Massachusetts for tax purposes. The analysis is fact-based and undertaken without regard to federal law or the law of any other state.

Before proceeding, however, some basic definitions are in order. At issue in the DOR’s analysis is the legal status of a taxpayer’s domicile, as distinguished from his residence. A taxpayer may have many residences — homes in Massachusetts and Florida, for example — but has only one domicile. A taxpayer’s domicile is the residence the taxpayer regards as his or her true home or principal residence. As reiterated in numerous cases decided by the Massachusetts courts, domicile is “the place of actual residence with the intention to remain permanently or for an indefinite time and without any certain purpose to return to a former place of abode.”

So how does a taxpayer convince an auditor, the DOR, and, if necessary, the Appellate Tax Board that the taxpayer has relocated his or her domicile outside of Massachusetts? There are some hard and fast rules that provide a starting point for the analysis. The first and most important rule is to have an actual home — either rented or (preferably) owned — in the state where the taxpayer is attempting to prove domicile (in this case, Florida). Domicile requires, at minimum, an actual residence, and Massachusetts courts have stated that a person can have a home in a place where he is not domiciled, but he cannot be domiciled in a place where he has no home. While this seems obvious, a taxpayer recently lost a case before the Appellate Tax Board partly on the basis of a Florida lease that lapsed while the taxpayer paid an extended visit to Massachusetts.

The fact of having a home in the place of domicile must concur with the intent to make that home the taxpayer’s domicile as opposed to a mere residence. This is where the DOR’s inquiry will become highly fact-intensive, and where careful planning becomes essential. As the DOR has stated, “the most persuasive indicators of domicile are the physical, business, social and civic activities of the taxpayer.” Taxpayers must demonstrate that the center of these activities occurs at their new domicile. The level of steps that must be taken varies based on whether or not the taxpayer will maintain a home in Massachusetts. How is this accomplished?

Regardless of whether the taxpayer will continue to maintain a home, business, or social contacts in Massachusetts, the following steps should be taken to demonstrate intent to change domicile to a different state:

  • registering to vote and actively voting in the new state, and simultaneously terminating Massachusetts voting registration;
  • changing vehicle registrations to the new state;
  • obtaining a driver’s license in the new state and terminating the Massachusetts license;
  • keeping all primary bank accounts in the new state and maintaining as few ties to Massachusetts banks as possible;
  • changing addresses for bills, including credit-card bills;
  • changing addresses for magazines;
  • changing the address on one’s passport; and
  • joining clubs and undertaking other social activities in the new domicile and resigning or changing Massachusetts memberships to non-resident status.

    • The taxpayer should also file a declaration of domicile and citizenship, in duplicate, with the clerk of the circuit court in the county of residence of the new domicile.

    Finally, the taxpayer should release any homestead exemption applicable to his or her real property in Massachusetts and file for homestead protection in Florida. Note, however, that the taxpayer must own Florida real estate on Jan. 1 of the year in question and make that property his or her principal residence in order to qualify for the Florida homestead protection.

    There are several additional considerations if the taxpayer is maintaining a residence in Massachusetts. Massachusetts considers that a taxpayer’s legal residence for tax purposes will be Massachusetts, even if the taxpayer is domiciled in another state, if the taxpayer maintains a permanent place of abode in Massachusetts and spends more than 183 days (including partial days) in the aggregate in Massachusetts during the year. If both of these criteria apply, the taxpayer’s efforts in establishing domicile outside of Massachusetts will be for naught.

    The surest way of avoiding the application of these rules is to spend 183 days or less in the aggregate in Massachusetts during each tax year in question. The Department of Revenue, however, will not simply take the taxpayer’s word on whether he or she spent more or less than 183 days in Massachusetts. The taxpayer should maintain detailed records to prove the amount of time spent within or outside of Massachusetts.

    In an audit, the Department of Revenue will demand copies of all monthly credit-card statements, phone bills, and bank-account statements for the year(s) in question as evidence of location during the tax year(s). Consequently, the taxpayer should use a credit card regularly while outside Massachusetts and keep copies of all credit-card bills and bank-account statements.

    The taxpayer should keep receipts indicating where items were purchased for non-credit-card transactions. If the taxpayer spends considerable time outside of Florida, the taxpayer can use evidence of credit-card charges or similar means to explain the taxpayer’s location and rebut the Department of Revenue’s assumption that the taxpayer was in Massachusetts. The taxpayer should keep all airline tickets, indicating dates of stay within and outside Massachusetts, and should keep a journal of all dates spent in Massachusetts.

    If the taxpayer is unable to limit his or her time to 183 days in Massachusetts, then the taxpayer will need to establish that he or she maintains no ‘permanent place of abode’ in Massachusetts. A permanent place of abode is a dwelling continually maintained by a person, whether or not owned by the person, and includes a dwelling owned or leased by the person’s spouse. This definition will encompass most homes maintained in Massachusetts by those domiciled elsewhere.

    The Department of Revenue does maintain a list of very narrow specifically delineated exceptions to the definition of a permanent place of abode. Under these exceptions it is very difficult for the owner of a home in Massachusetts to avoid that home being treated as a permanent place of abode. Having children or grandchildren move into the home will not suffice; nor will renting out the property for less than a term of one year. The only rental exception that the Department of Revenue recognizes with regard to the ‘permanent place of abode’ definition is a full rental of the property at issue to a non-related individual, for a period of at least one year, where the taxpayer has no right to occupy any portion of the premises during the lease period.

    As a practical matter, therefore, taxpayers who wish to maintain a home in Massachusetts yet receive the tax benefits of having a domicile outside of Massachusetts will need to prove that they have spent more than 183 days outside of Massachusetts and that they have established a domicile outside the Bay State.

    For taxpayers who maintain homes in Massachusetts, there are often continuing ties to Massachusetts beyond the maintenance of real estate. These may include, for example, visits to children and grandchildren living in Massachusetts and continuing social, legal, financial, and business relationships with friends and advisors in Massachusetts, as well as receiving specialized medical treatments in Massachusetts. The Appellate Tax Board has recognized that such ties may exist, and that they do not defeat a change in domicile. As the Board has stated, “continuing ties to [Massachusetts] do not foreclose a finding of change of domicile: such change does not require that a taxpayer divest himself of all remaining links to the former place of abode, or stay away from that place entirely.”

    The taxpayer should apply common sense in such situations. Items near and dear to the heart of the taxpayer should, to the extent possible, be located at the new domicile. Department of Revenue auditors will look to determine where the taxpayer centers his or her life in determining the taxpayer’s intent.

    In a recent case, the Appellate Tax Board overruled the Department of Revenue and held for a taxpayer who had maintained social ties to Massachusetts. The Board noted the taxpayer couple’s joining a church in Florida, becoming members and eventually directors of their neighborhood housing association, their development of a large circle of friends in Florida, and their attendance at local Elks and Moose lodges in Florida in rebutting the DOR’s argument that the taxpayer’s social ties to Massachusetts prevented a change in domicile. When combining these facts with the necessary changes in the taxpayers’ drivers’ licenses, voter registrations, and similar items, the Appellate Tax Board concluded the taxpayers had indeed changed their domicile to Florida.

    This article is not meant to provide a full guide to a successful, tax-advantaged change of domicile outside of Massachusetts. As discussed above, even those who successfully change their domicile will still face tax issues in Massachusetts, many of which can be minimized or perhaps eliminated with proper planning. It is therefore essential for any taxpayer seeking to realize tax benefits in conjunction with a change of domicile to consult with his or her advisors to determine the feasibility of such a move, its chance of success, and the methods of maximizing the potential benefits to the taxpayer.

    Michael Simolo is an associate with the law firm of Robinson Donovan, P.C., specializing in estate planning, estate and trust administration, fiduciary litigation, and business law; (413) 732-2301.

    Life of the Party

    By
    Peter Rosskothen
    Sections Supplements
    The Return of the Holiday Get-together
    Peter Rosskothen

    Peter Rosskothen says the key to a good party is to add something unique, a personal touch.

    With economic stability slowly returning to the marketplace, an excellent way for businesses to express that optimism lies in staging an annual holiday party. Banquet facility owners report that, after a down year in 2008, many companies are ready to party again — but while still keeping a keen eye on the bottom line.

    Peter Rosskothen said that he’s a “bit of a radical” when it comes to making a good party.

    Co-owner of the Log Cabin and Delaney House in Holyoke, Rosskothen said that “a good party is one that adds a personal touch to it, something unique. Just saying, ‘I’m going to serve you dinner, bring in a DJ,’ that makes it a nice party, but I don’t think it makes it a special party. Something a little more is required.”

    This season, a little more might have to be budgeted for a little less. Like most businesses, Rosskothen said that the special-event industry took a hit last season, adding that “most people in the industry will tell you that they were very scared last September.”

    The lights dimmed across the nation on the party season last year. Forbes reported that the number of businesses holding holiday parties dropped to a 20-year low last winter, with only 81% of the nation’s businesses partying on. When the economy went into a skid — some saw it as a free fall — the idea of wining and dining employees in the wake of massive layoffs just didn’t feel right.

    The story is different this year. Signs of an economic recovery are tentative, and analysts are presently predicting flat holiday sales, but area event professionals are reporting that confidence is returning to their holiday schedules. And that in itself is cause for some celebration.

    Companies want to thank their employees after a tough year in business, but there is still an eye to that celebration’s spread sheet. “We’re seeing a lot of our repeat customers now asking to do a little less,” said Ralph Santaniello, owner of the Federal in Agawam. “People still want to do something fun and keep it festive,” he added, “but they’re obviously trying to keep the budget low. The trend thus is a bit more for the cocktail parties, hors d’oeuvres, and less for sit-down-type dinners with lots of food and multiple courses.”

    With tight times still a reality, most event professionals said they have been devising creative ways over the past year to keep enthusiasm high. In Springfield, Pazzo head chef Byron White said his goal has been to provide good value for his clientele, but not at the cost of a memorable occasion. “Keep them satiated, keep them happy,” he said, “because we want them to take that experience to heart so that they want to keep coming back.”

    ’Tis the season for holiday parties. In this issue of BusinessWest, we take our annual look at the holiday event market, what venues are doing to keep the party rolling, and how the season’s tidings can spread beyond one night to remember.

    Make It Special, Make It Different

    When it comes to talking about all things party-related, Rosskothen is the perfect man for the job.

    On a tour of the picture-perfect Log Cabin property, he brimmed with ideas as he walked from room to room. “What makes a party unique?” he asked, before answering his own question. “Something personal about your co-workers, or your employees. Something personal about the business, or about your results from the past year. Something that will become memorable. Something where the client says, ‘wow, we want to come back here next year.’ Those are the touches that make a party great.”

    He pointed to a brochure advertising a promotion which joins his two properties with an off-site catering wing called Log Rolling. Rosskothen has organized a variety of holiday event options designed to appeal to a wide array of tastes. From formal dinners at the historic Delaney House to holiday-themed events with kids, to meals at one’s own location, the idea was to create packaged possibilities which he calls “products,” all with attractive price points.

    “We try to come up with things that are unique and yet still come under budget for our clients,” he explained. “Come to comedy night, for instance. It’s not something that you normally would think of for holiday parties, but you don’t always have to go dancing or do elaborate sit-down dinners. This is bringing in differing ingredients, as it were, coming up with creative solutions for people to stretch their dollars and make it something different.

    “Over the last two years, we have broken out of the element of just offering the basics,” he continued. “We want to be known as a group that can do those basics, but we want to offer you a bit more. Games, dancing, trivia, we have products for that. We’re giving you the idea, then you, the customer, can say that this fits me by the nature of this product, and it fits me by price, also.”

    The competition for holiday events is keen, and while most people agree that the market has not reached saturation point yet, everyone strives to offer that “bit more.”

    “What we do at the Federal is to cater to each individual customer’s tastes and budget, because the perfect party is different for everyone,” said Santaniello. Meeting with the client and finding what ideas they might have are the launching pad for his team to create the perfect event. Last year a customer wanted to do something with an Italian theme, and the Federal created a Tuscan Christmas party.

    While people are ready to celebrate, expectations are kept in check with an eye toward a tough year, he said, and that means fewer tabled affairs on tap. But that suits him fine. “One of our signatures is passed hors d’oeuvres,” he said, giving high praise to his partner and chef, Michael Presnal, for his vision and creativity.

    “He’ll do things you might not expect, or present them in ways you might not normally see them,” he explained. “We’re known for passing hors d’oeuvres on spoons, with different flavors and textures. Grilled, breaded shrimp with a gazpacho shooter, served in a shot glass. It’s a different take on the traditional shrimp cocktail.”

    Even in a tough year, Chez Josef in Agawam offers flexibility for companies of all sizes that want to have parties. As in past years, groups of eight or more are welcome to participate in the facility’s group company holiday parties, which allow multiple organizations to celebrate with music and dancing, circulating hors d’oeuvres, and a multi-course dinner — to enjoy the trappings of a big event, in other words, while cutting down on planning time.

    “Groups of 10 to 20 can enjoy a big party atmosphere, where it would be unaffordable for them to do that on their own. Those remain very popular and are a great value for the guests,” said Linda Skole, president of Chez Josef. She noted that sit-down dinners remain the most popular style of company party at her facility, and businesses are not cutting back on frills — but the bookings this year are smaller than in the past.

    “Groups are still having holiday parties, and they’re not scaling back, but the counts may be a little bit lower due to economic conditions,” she told BusinessWest, adding that parties remain an important way for companies to motivate and reward employees. “Things are a little soft as everyone’s feeling the pinch, but we’re looking forward to a stronger next year.”

    Coming Back for More

    Growing up in a family of 12, Byron White knows a thing or two about hosting large groups of people.

    In the fourth year of holiday events at Pazzo, his popular restaurant connected to the Basketball Hall of Fame, he said that this year, prices and value play an important role in creating some of the finest Italian food in the region. Winner of numerous accolades for his culinary skills, including a prestigious nomination from the James Beard Foundation for Outstanding Chef of the Year, White said he strives to make a holiday event that will remind people that good food at good prices is available to them all year long.

    “When we book our holiday functions, whether it be for Halloween, Thanksgiving, Christmas, or beyond,” he said, “we are always looking to have ways to attract them not only for those events, but for all the other times of the year beyond that. Something where people will say, ‘I want to eat here again, I want to bring my family,’ whether it be for another event or simply lunch.”

    So far, those holiday bookings are coming in fast. Like Rosskothen and Santaniello, White noted that, despite the downturn, dates are filling up, and business projections are good for the holidays.

    White says his goal for the season, what he calls “synergy” — that which makes an event truly special — is a relationship with his clientele. From his open kitchen, he likes to see first-hand the role his food plays for what he calls his “extended family.”

    “This open kitchen is not just so that people can see what we’re doing,” he said. “It’s also that we can see out there, and get that instant gratification of seeing people enjoying what we’ve made.

    “Pazzo is the place where they can have a relationship with the owner, with the chef, the staff,” he continued. “To be a successful place, it’s got to have good ambience, good energy, a soul that will make you feel like this is above and beyond as an experience. The holidays are a good time of year for people to be reminded of the larger community they’re in, but we want to remind them of those other times of the year when that doesn’t change for us.”

    White said that every night of the week, the restaurant offers some form of promotion, from half-priced appetizers on up to half-priced entrées. He’s heard that people want value for the holiday season and beyond, and he wants to show how much he wants the restaurant to be an intrinsic part of the community.

    The Show Must Go On

    The holidays are a time for people to join in celebration, and this year the reasons for holding a party might be more important than ever. In Rosskothen’s opinion, a company celebration transcends mere food and drink. “I think it’s a great way to motivate the people who work with you, especially during tough times,” he said, echoing Skole’s similar notion.

    “Throwing a party during the holiday is as important as advertising in this economy,” he continued. “Morale is something that cannot be played with. Holiday parties are a great way to say, ‘we’re here, we made it, and we did it because we have a great team.’”

    This year, the life of the party is the very company that made it through the recession intact. And that’s certainly something to celebrate.

    By
    Departments

    The following business incorporations were recorded in Hampden, Hampshire, and Franklin counties and are the latest available. They are listed by community.

    CHICOPEE

    D-N-D Construction Inc., 299 Columbia St., Chicopee, MA 01020. George E. Doup, same. Construction.

    HOLYOKE

    Rogers Fuel Inc, 181 West Franklin St., Holyoke, MA 01040. Roger Harfoush, 288 West Franklin St., Holyoke, MA 01040. Gas mini mart.

    LUDLOW

    NANAMARK TEK INC, 787 East St., Ludlow, MA 01056. Grace E. Queros, same. Asbestos abatement and removal.

    SOUTHAMPTON

    Passion For Snacks Vending Inc., 25 Noreen Dr. Southampton, MA 01073. Teresa L. Harwood, same. Vending services.

    TLC Trucking Inc., 10 Gunn Road, Southampton, MA 01073. Jonathan J. Levin, same. Providing trucking services to businesses and members of the general public.

    SPRINGFIELD

    1700 Main Street Inc., 1694 Main St., Springfield, MA 01103. Steven C. Stein, 359 Pease Road, East Longmeadow, MA. Theater-function facility-bar-restaurant.

    ARGO Express Inc, 419 Taylor St., Springfield, MA 01105. Vadim Romanchenko, 14 Leyfred Terrace, Springfield, MA 01108. To engage in the business of operating specialty and dedicated services of transporting foods, commercial goods, vehicles, general freight and other commodities

    		  

    Ava’s Construction Inc, 59 Fox Hill Road, Springfield, MA 01118. Linda Fieldhouse, same. Construction.

    Blessed Travel Plus Inc., 29 Rush St., Springfield, MA 01109. Diane G Johnson, Same. Transportation services.

    Capture The Moment Studios Inc., 1655 Main St., Springfield, MA 01103. Danny Rosa, 66 Norman St., Springfield, MA 01104. Photography services and sales.

    SOUTHWICK

    Campari’s Inc, 784 College Highway, Southwick, MA 01077. Tracy V. Mountain, 35 Woodland Way, Russell, MA 01071. Restaurant.

    WESTFIELD

    Compusultts Inc, 12 Winding Ridge Lane, Westfield, MA 01085. Norman Wroblewski, Same. Database consulting, maintenance and management.

    WEST SPRINGFIELD

    General Contracting Solutions Inc, 61 Forris St., West Springfield, MA 01089. Thomas E. Beaulieu, 50 Labelle St., West Springfield, MA 01089. General contracting and home improvements.

    Lynch Flooring Inc, 115 Frederick St.,West Springfield, MA 01089. Peter Lynch, same. Carpentry and floor installations.

    By
    Departments

    The following Business Certificates and Trade Names were issued or renewed during the month of September 2009.

    AGAWAM

    APEX Energy Efficiency Consultants Inc.
    157 Cambridge St.
    Jonathan Wollmerhauser

    Norm’s Courier Business
    238 River Road
    Norman Gaboury

    Specialized Reo Services LLC
    229 Pineview Circle
    Sean Walsh

    The Cookieman
    42 Stony Hill Road
    William Faust

    The Pink Elephant LLC
    981 River Road
    Robert G. Webb

    U.S. Energy
    316 Regency Park Dr.
    Todd Joseph Bard

    AMHERST

    A Personal Touch Painting & Landscaping
    10 Gatehouse Road
    Shawn Rivard

    Citadel Studios
    161 Thatcher Way
    Thomas Quinn

    Persona
    236 North Pleasant St.
    Doreen St. John

    Salon Divine
    189 North Pleasant St.
    Kelli Richardson

    CHICOPEE

    GB Cleaning Service
    36 St. James Ave.
    Geraldo Borges

    Oquendo Driving School
    527 Grattan St.
    Jorge Oquendo

    Source Diamonds
    15 Carriage Road
    Christopher Plewa

    EAST LONGMEADOW

    American Martial Arts Academy
    15 Benton Dr.
    Nathan Nadeau

    Carlson Roofing Company
    176 Porter Road
    Robert Carlson Jr.

    Impressions
    43 Maple St.
    Richard Remillard

    Martin Roofing, LLC
    85 Lee St.
    Robert Martin

    Pioneer Valley Painting
    149 Braeburn Road
    Vincent Settembre

    GREENFIELD

    Albee Hearing Services
    489 Bernardston Road
    Lisa Alber

    Alotta Hoopla
    30 Robbins Road
    Shenandoah Sluter

    C.A.B. Transportation
    76 Vernon St.
    Cynthia Aldrich

    House of Lawrence
    20 Mohawk Trail
    Loreen Flockerzie

    Pizza is a Grillin
    18 Princeton Terrace
    Lori Seymour

    The Monkey Tree
    250 Main St.
    Carrie Timberlake

    HADLEY

    Barnes & Noble
    335 Russell St.
    Leonard Riggio

    Ecuador Andino
    206 Russell St.
    Antolin Garay

    Full of Grace Farm
    105 Stockbridge Road
    JoAnne Huff

    HOLYOKE

    Chamberlain Consulting
    50 Holy Family Road
    Susan Chamberlain

    Hartig Associates
    11 Grant St.
    Carl F. Hartig

    Main Street Subway
    636 Main St.
    Taha Kidwai

    Master Heo’s Tae Kwon Do
    225 South St.
    Hoon Heo

    Perennial Solutions
    145 Brown Ave.
    Eric Toensmier

    Pops Café
    191 High St.
    Elysia Pete

    LONGMEADOW

    Balanced Books
    435 Converse St.
    Virginia McCabe

    Comprehensive Consulting
    144 Cooley Dr.
    Joseph Zimakas

    Computer Tech
    153 Inverness Lane
    Zeev Dragon

    Homestead Realty
    149 Homestead Blvd.
    Tzupin Shih

    Ishops
    145 Kenmore Dr.
    Stephanie Neveu

    NORTHAMPTON

    All Cordless
    43 Murphy Ter.
    Francis St. Germain II

    Banana Watercolor
    87 Water St.
    Christopher Gentes

    Manna Yoga & Creative Arts
    58 Belmont Ave.
    Malia C. Werle

    Mill River Films
    8 Nonotuck St.
    O. Stan Freeman

    Village Antiques
    7 Main St.
    Gordon Murphy

    Zoe Designs
    181 Main St.
    Zoe Pappenheimer

    PALMER

    A+Coach
    3205 Main St.
    Abigail Dudda

    AAAA Snow Removal
    120 River St.
    Mark Newhouse

    ESDA, LLC
    2 Wilbraham St.
    Eric Sanderson

    Oakridge Building & Remodeling
    4 Laurel Road
    Justin Kania

    On 3 Photography
    9 Carriage Dr.
    Mary Ellyn Roche

    Outpost Psychotheraphy
    1622 North Main St.
    Michael Ramone Devine

    		  

    SOUTHWICK

    Environment 1st Pest Management
    174 South Loomis St.
    Brian Morrissey

    Jericho Builders
    6 Hidden Place
    Bernard Berard

    Vintage Finds
    691 College Highway
    MaryBeth Sherbo

    SPRINGFIELD

    KDM Accessories
    1535 Wilbraham Road
    Kridtoffer Manalokon

    Kinder Rides Transportation
    65 Morgan St.
    Deona L. Rivera

    Kostin Ruffkess Themistos
    1 Monarch Place
    Richard Y. Kretz

    Latin Mark
    1655 Main St.
    Rene Romero

    Lids
    1655 Boston Road
    Robert Dennis

    M & MB Express
    164 Jeffrey Road
    Edwin Milton McCray

    Malone-Howard Cleaning Service
    67 Suffolk St.
    Erica Frances Howard

    Metindu
    225 Rosewell St.
    Bryan D. St. Amand

    Navarro Enterprises
    1655 Boston Road
    Alberto Navarro

    New Faith Convenience
    115 Chestnut St.
    Umar F. Bhatti

    NLB Appraisal Services
    36 Sunapee St.
    Christopher Bertelli

    No. 1 Chinese Restaurant
    2946 Main St.
    Yong Kang Lui

    Photo Technique
    30 Montgomery St.
    Marek Tracz

    Precious Commodity Transport
    480 Hancock St.
    Dorothy E. Jacobs

    Project 100 Youth at Home
    29 Anawon St.
    Desilynn Gladden

    R & B Auto Service
    380 Bay St.
    Richard L. Ricketts

    Scope Spot 2
    451 State St.
    Francis K. Okyere

    Smoothie Delight
    1535 Wilbraham Road
    Kristoffer Manalokon

    Stan’s and Fran’s Flooring
    5 Paramount St.
    Michael Burelle

    Stevenson Electric
    53 Wilbraham Road
    Charles Stevenson

    Stunin Records
    1655 Main St.
    Virgen Lopez

    Tony’s Place
    739 Liberty St.
    Hector H. Diaz

    Victor Figueroa Communications
    145 Nassau Dr.
    Victor Figueroa

    Walnut Soda and More
    136 Walnut St.
    Maxwell Phan

    Wilson’s Leather
    1655 Boston Road
    Stacy Kruse

    WESTFIELD

    Cadence Creations
    53 Bristol St.
    Evelyn Dean Casey

    European Headlines
    420 Union St.
    Tatiana Lazareva

    David E. Kingsley Electric
    168 Root Road
    David E. Kingsley

    Edge Restoration
    8 Sunrise Ter.
    John J. Cepiel

    European Fashion
    264 Elm St.
    Sergio Paliy

    Heaven Scent Cleaning
    126 City View Road
    Carisa Beauregard

    Here to There Photography
    3 Logan Ave.
    David Owen Burgess

    Pauline’s
    45 Meadow St.
    Pauline Thomas-Wright

    WEST SPRINGFIELD

    Absolute Clean Sweep
    164 Windsor St.
    Leilah Cortis

    Brothers Covers
    239 Western Ave.
    Kenneth LaBelle

    Carrabba’s Italian Grill
    955 Riverdale St.
    Carrabba’s Ltd.

    Distinctive Works
    31 Lowell St.
    Realm Mercier

    Expo Liquors
    1122 Memorial Ave.
    Dadson Inc.

    Grosso Chiropractic P.C.
    615 Westfield St.
    Cynthia R. Grosso

    Hair By Claire
    1027 Westfield St.
    Claire D. Charland

    Mass Veterinary Cardiology Service
    148 River St.
    Nancy Morris

    Panera Bread
    935 Riverdale St.
    PR Restaurants, LLC

    Photo-A-Gogo
    65 Clyde Ave.
    Nicholas Bissette

    RG Management
    425 Union St.
    Robert H. Guarente

    Salamon Flooring Inc.
    103 Myron St.
    Mitchell Salamon

    TBR Auto Reconditioning
    21 Sumner St.
    Anthony P. Cecchetelli

    Twins II Hairstyling Salon
    1421 Westfield St.
    Lois M. Olearcek

    Unique Landscaping
    10 Sheridan Ave.
    Carlos E. Santiago

    Venetian Bakery
    90 Baldwin St.
    Mark Maniscalchi

    Make It Policy

    By
    Sections Supplements
    How to Battle Corporate Fraud and Balance Employer Security with Employee Privacy

    Combating corporate fraud and striking a balance between employer security and employee privacy is no easy task, but it can be accomplished when an employer communicates its corporate culture through specific policies and procedures. That being said, these policies must clearly convey the expected behavior of employees. In short, the purpose of all company policies is to protect both the company and its employees in situations where it appears that something may have gone wrong.

    Policies can address a variety of areas, including company property, data security, expectation of privacy, and even an employee’s responsibilities for reporting to management known violations of the employer’s policies and/or illegal acts. They can range from a general code of conduct or code of ethics policy to certain general personnel policies, addressing issues such as basic travel reimbursement or the employer’s position on fraud and use of the company’s IT resources.

    Battling fraud and balancing employer security with employee privacy are key areas that warrant specific policies. Every employer should consider establishing and implementing these policies to strengthen its company culture, set the tone from the top, and ensure that employees are acting in ways that do not put the company at risk.

    Create a Fraud Policy

    Although a significant number of employers have a code of ethics or code of conduct, these policies rarely address fraud specifically or in adequate detail. Therefore, every employer should have a separate fraud policy. This policy details clearly the employer’s position regarding fraudulent activity, defines what is considered to be fraudulent activity, and communicates the consequences to the employee if they are found to have engaged in any fraudulent activity.

    A fraud policy also speaks to employees about their responsibility to identify and communicate to the appropriate level of management if they suspect or are aware of fraudulent activity. The policy is not meant to list all possible examples of occupational fraud, but to provide information to employees that will clarify activities that may not always be viewed as fraud. Examples of these activities include such things as:

    • Putting time on a timesheet/card that the employee did not work;
    • Putting expenses on expense and travel reimbursements that are not for the proper amount or for company business; and
    • Personal use of company equipment and office supplies.

      • In addition, the policy should communicate zero tolerance for fraudulent activity along with the possible consequences, including immediate termination.

      Finally, a fraud policy should be included in or with the employee personnel polices provided to a new employee. As with all personnel-related policies, the company should have a signed document from the employee stating they have received and read the company policies.

      In general, employees have a duty to cooperate during an internal or other investigation as long as what is requested from them is reasonable. This duty varies state to state and is affected by statutory and common law.

      Employer Security vs. Employee Privacy

      There are other employer policies that collectively are critical to avoid potential problems in the event of internal investigation or workplace search. All these policies have one thing in common, in that they reduce the employee’s expectation of privacy.

      The expectation-of-privacy issue relates primarily to workplace searches. These expectations cannot be lowered to zero by policies but can be reduced to a significant degree. There is no bright light or safe harbor to determine if an employee has a reasonable expectation of privacy for a particular area. Some of the policies that will lower the expectation include the following:

      • Information system security guidelines (computer use policy);

      • Internal and e-mail use policy (including employer monitoring); and
      • Personal communication devices (company cell phones and PDAs) and voice-mail policy.

        • Personnel policies should be adopted to provide that, in order to maintain the security of its operations, the employer retains the right to access and search all work areas and personal belongings, including desks, file drawers, briefcases, handbags, pockets, and other personal effects.

        In addition, the expectation of privacy is lowered when the employee is not granted exclusive control over an area. By eliminating the control, the expectation of privacy is diminished. In addition to the policy addressing the employer’s right to access these areas, the employer should have keys to the office, cabinets, desk, etc. The employer should require employees to provide keys to personal locks. Again, this clearly demonstrates that the employee does not have exclusive control.

        These policies should also address the fact that workplace areas are subject to surveillance and that business calls may be monitored. As indicated above, the company policies should state that the employer can monitor all electronic communications, including which sites are visited over the Internet.

        It is also important that the employer enforce these policies when violations are noted and enforce consistently for all known violations.

        The issue of reasonable expectation of privacy is a complicated one with many variables and situations. It is strongly recommended that, before an employer conducts a search or surveillance, the employer consult legal counsel to ensure they are not violating an employee’s privacy. It is also recommended that, when an employer develops and implements the policies recommended here, they have legal counsel review them in advance of implementation.

        Issues regarding employer/employee rights in the workplace are certainly a complex area. By combining clear employer policies and appropriate consultation with legal counsel when issues arise, an employer can protect its ability to maintain the security of its operations. n

        Joseph Centofanti is a member of the firm and the leader of the Government Services Group at Kostin, Ruffkess & Co., LLC, a certified public accounting and business advisory firm with offices in Springfield, and also Farmington and New London, Conn.;www.kostin.com

        By
        Departments

        Affiliated Chambers of Commerce of Greater Springfield
        (413) 787-1555
        www.myonlinechamber.com

        Oct. 14: ACCGS After 5 Table Top Exhibit, hosted by the MassMutual Center in Springfield, 5 to 7 p.m. Tickets: $125 for members, $175 for non-members.

        Oct. 15: West of the River Legislative Breakfast, hosted by Chez Josef in Agawam, 7:15 to 9 a.m. Guest speaker is Dolores Mitchell, executive director of the Group Insurance Commission. Tickets: $20 for members, $30 for non-members.

        Oct. 23: Super 60, hosted by Chez Josef in Agawam, 11:30 a.m. to 1:30 p.m. Tickets: $45 for members, $65 for non-members.

        Oct. 27: West of the River Chamber of Commerce Board Meeting, hosted by Captain Charles Leonard House, 7:30 to 9 a.m.

        Oct. 28:  Executive Power Networking, hosted by TD Banknorth Conference Center,7:30 to 9 a.m. Tickets: $20 for members, $30 for non-members.

        Young Professional Society of Greater Springfield
        www.springfieldyps.com  

        Oct. 15: Third Thursday, hosted by Hofbrauhaus restaurant in West Springfield.

        Amherst Area Chamber of Commerce
        www.amherstarea.com

        Visit the chamber online to learn more about upcoming events.

        Chicopee Chamber of Commerce
        (413) 594-2101
        www.chicopeechamber.org

        Oct. 27: 12th Annual Table Top Meeting, hosted by Castle of Knights, 1599 Memorial Dr., Chicopee, 4:30 to 7 p.m. Presented by South Hadley/Granby, Chicopee, Greater Holyoke, and Greater Westfield chambers of commerce. Exhibitor tables cost $90; reserve online at www.chicopeechamber.org or call (413) 594-2101. Admission; $5 for members, $10 non-members

        Franklin County Chamber of Commerce
        (413) 773-5463
        www.franklincc.org

        Visit the chamber online to learn more about upcoming events.

        Greater Easthampton Chamber Of Commerce
        (413) 527-9414
        www.easthamptonchamber.org

        Oct. 14: Networking by Night Business Card Exchange , hosted by Nini’s Ristorante, 124 Cottage St., Easthampton, 5 to 7 p.m. Sponsored by Greater Easthampton Jr. Miss Program. Event will include door prizes, hors d’ouevres, and a cash bar. Tickets: $5 for members, $15 for non-members.

        Greater Holyoke Chamber of Commerce
        (413) 534-3376
        www.holycham.com

        Oct. 14: Fall Salute Breakfast, hosted by the Delaney House, Country Club Road, Holyoke, 7:45 a.m. Sponsored by Holyoke Medical Center. Tickets are $18. Tables reserved for parties of eight.

        Oct. 21: Chamber After Hours, hosted by Holiday Inn, 245 Whiting Farms Road, Holyoke, 5 to 7 p.m. Sponsored by Yellowbook. Admission: $5 for members, $10 for non-members. 

        Greater Northampton Chamber of Commerce
        (413) 584-1900
        www.explorenorthampton.com  

        Oct. 16: Chamber Information Session, Greater Northampton Chamber of Commerce, 12 noon to 1 p.m. Considering membership? Come to an information session.

        Northampton Area Young Professionals
        www.thenayp.com

        Oct. 8: October’s Party with a Purpose, hosted by dani. fine photography in the Eastworks building in Easthampton.

        Quaboag Hills Chamber of Commerce
        (413) 283-2418
        www.qvcc.biz

        Visit the chamber online to learn more about upcoming events.

        South Hadley/Granby Chamber of Commerce
        (413) 532-6451
        www.shchamber.com

        Oct. 20: Beyond Business, hosted and sponsored by Olde Hadleigh House & Patio, 5 to 7 p.m. No guest speaker. Cost: $5 members, $10 for general public, who are welcome. RSVP at (413) 532 6451 by Oct. 16.

        Oct. 27: 12th Annual Table Top Meeting, hosted by Castle of Knights, 1599 Memorial Dr., Chicopee, 4:30 to 7 p.m. Presented by South Hadley/Granby, Chicopee, Greater Holyoke, and Greater Westfield chambers of commerce. Cost: $5. To reserve a table, call (413) 532-6451.

        Three Rivers Chamber of Commerce
        (413) 283-6425
        www.threeriverschamber.org

        Visit the chamber online to learn more about upcoming events.

        Greater Westfield Chamber of Commerce
        (413) 568-1618
        www.westfieldbiz.org

        Oct. 21: Greater Westfield Chamber of Commerce WestNet After Hours Networking, hosted by East Mountain Country Club, 1458 East Mountain Road, Westfield, sponsored by Sovereign Bank. Cost: $10 for members, $15 for non-members. For reservations, call (413) 568-1618, e-mail [email protected], or register at www.westfieldbiz.org.

        Oct. 27: 12th Annual Table Top Meeting, hosted by Castle of Knights, 1599 Memorial Dr., Chicopee, 4:30 to 7 p.m. Presented by South Hadley/Granby, Chicopee, Greater Holyoke, and Greater Westfield chambers of commerce. Display tables cost $90 for members. For reservations, call (413) 568-1618, e-mail [email protected] , or register at www.westfieldbiz.org.

        By
        Departments

        Concert at Bay Path

        Oct. 22: Pianist Wendy Chen and cellist Andrés Díaz will present an evening of music to commemorate the 10th anniversary of Bay Path College’s One-Day-A-Week Saturday program and celebrate the women who have transformed their lives through education in Mills Theatre, Carr Hall, 588 Longmeadow St., Longmeadow. The event, slated to begin at 8 p.m., is part of the fall Kaleidoscope Series. Attendance to the concert is free, however, attendees will be welcome to make a donation to the Scholarship Fund for Bay Path’s One-Day-A-Week Saturday students. For more information, call (413) 565-1066 or visit www.baypath.edu.

        Ghost Hunter Lecture

        Oct. 23: Ghost hunter John Zaffis will present a lecture on his more than 30 years of experience studying and investigating the paranormal at 8 p.m. at Bay Path College, 588 Longmeadow St., Longmeadow. The free event is part of the fall Kaleidoscope Series. At press time, the lecture location was undetermined. For more information, call (413) 565-1066 or visit www.baypath.edu

        ‘Restoring Prosperity’ Talk

        Oct. 26: HAPHousing in Springfield will sponsor a half-day conference titled “Restoring Prosperity: Housing’s Role in a Western Massachusetts Economic Recovery” from 8:30 a.m. to 1:30 p.m. at The Log Cabin, 500 Easthampton St., Holyoke. Congressman John Olver will present the opening remarks, and the keynote speaker will be Bruce Katz of the Brookings Institution. Given the critical role housing played in the current recession, this informative conference will examine the housing market’s vital importance in the economic recovery and revitalization of the Pioneer Valley. For more information, call (413) 233-1727 or visit www.haphousing.org.

        Valuing Your Employees Lecture

        Oct. 28: Learn how to find, hire, and retain workers during a lecture titled “Maximizing Your Most Valuable Business Asset: Employees” from 9 to 11 a.m. at the Scibelli Enterprise Center, 1 Federal St., Springfield. The Massachusetts Small Business Development Center Network is sponsoring the training program, which will be led by Angela Lussier of 365 Degrees Consulting, and Steve Cosenke, canvass manager, Yellowbook, and founder, Border Busters. The fee is $40. For more information, call (413) 737-6712, or visit www.msbdc.org.

        Nazi Propaganda Discussion

        Oct. 28: Ann Millin, Ph.D., special assistant to the director of leadership programs and historian in the U.S. Holocaust Memorial Museum’s National Institute for Holocaust Education, will present a free lecture titled “State of Deception: The Power of Nazi Propaganda” at 7 p.m. in Breck Suite, Wright Hall, Bay Path College, 588 Longmeadow St., Longmeadow. The museum’s new exhibition, State of Deception: The Power of Nazi Propaganda, reveals how over two decades Nazi leaders showed the world new ways of using this weapon. Millin’s presentation will examine how the Nazis employed propaganda to acquire power and create a climate of hatred, suspicion, and indifference. The event is part of the fall Kaleidoscope Series. For more information, call (413) 565-1066 or visit www.baypath.edu.

        ‘Women and American Politics’ Discussion

        Oct. 29: Robin Leeds, senior political strategist, organizer, and advocate with more than 30 years of work in the government, labor, business, and nonprofit sectors, will lead a discussion titled “Where Are We Now? Women and American Politics” at 5 p.m. at the Five College Women’s Research Center, 83 College St., South Hadley. As the Obama Administration pushes for women’s rights internationally under Secretary of State Hillary Clinton, Leeds will assess the situation for women in the U.S. and present her assessment of the current administration’s actions. The event is free and open to the public. For more information, call (413) 538-2275 or visit www.fivecolleges.edu/sites/fcwsrc.

        Dance and Brunch

        Nov. 1: The Over the Top Ballroom Dance Project, hosted by Bay Path College in Longmeadow, will host a South American Dance and Brunch beginning at 11 a.m. in the Blake Dining Commons, 588 Longmeadow St., Longmeadow. The event is part of the fall Kaleidoscope Series. Brunch begins at 11, with the dance performance and lessons starting at noon. Tickets for the brunch cost $6.50 each for adults and children. The performance and lessons are free and open to the public. Brunch reservations are required before Oct. 27. For more information, call (413) 565-1066 or visit www.baypath.edu.

        A New Economics of Peace
        Nov. 2: Mary Ellen Cohane, Five College Women’s Studies Research Associate from the Massachusetts College of the Liberal Arts, will give a talk titled “Jane Addams, Eleanor Roosevelt, and the Economics of Peace” at 3:30 p.m. at the Five College Women’s Studies Research Center, 83 College St., South Hadley. The event is free and open to the public. For more information, call (413) 538-2275 or visit www.fivecolleges.edu/sites/fcwsrc .

        Marketing Strategies Workshop

        Nov. 4: Ravi Kulkarni and Lynn Whitney Turner of Clear Vision Alliance LLC will present a workshop titled “Marketing Strategies for Sustainability & Growth in the World of Constant Disruptions” from 9 to 11 a.m. at the Scibelli Enterprise Center, 1 Federal St., Springfield. The interactive workshop will focus on factors that are changing one’s business, how to see what is not yet visible, and how to develop marketing strategies for growth and sustainability into the future. The Massachusetts Small Business Development Center Network is sponsoring the event. The cost is $40. For more information, call (413) 737-6712 or visit www.msbdc.org.

        WMEF Annual Meeting

        Nov. 5: “A Catalyst for Economic Development” will be the theme of the 2009 Annual Meeting of the Western Massachusetts Enterprise Fund Inc., of Holyoke, from 8:15 to 10:30 a.m. at the Log Cabin, 500 Easthampton St., Holyoke. Several awards will also be given during the event, including: Micro Enterprise of the Year Award, Small Business of the Year Award, Community Partner of the Year Award, and Local Business Product and Service Displays. For more information on the event, contact Laurie Arruda at (413) 420-0183, ext. 100. RSVP must be made by Oct. 23.

        Employment Law and HR Practices Conference

        Nov. 5: Managing employees and doing business in today’s world is becoming increasingly complex, as employers face economic hard times, legislative and administrative changes to employment law, layoffs, and more. To assist employers and managers, the Employers Assoc. of the NorthEast (EANE) will stage its annual Employment Law and HY Practices Conference, during which it will present practical solutions and valuable information. The event will be conducted at the Holiday Inn in Holyoke from 9 a.m. to 4 p.m. For more information or to register, call the EANE at (877) 662-6444.

        Phantom of the Country Opera

        Nov. 6, 7, 8, 13, 14, 15: The Bay Path College Performing Arts Department will present Phantom of the Country Opera in Mills Theatre, Carr Hall, as part of the fall Kaleidoscope Series. The production promises irreverent wit, painful punning, sly contemporary references, and more than a touch of the absurd. Bay Path College is located at 588 Longmeadow St., Longmeadow. For more information on show times and tickets, call (413) 565-1307 or visit www.baypath.edu.

        ‘Cash Flow Lecture

        Nov. 12: Robb Morton of Boisselle, Morton & Associates, LLP will present a program titled “Cash Flow” from 9 to 11 a.m. at the Scibelli Enterprise Center, 1 Federal St., Springfield. Morton will cover the basics of cash flow, the timing of cash inflows and outflows, how to determine your company’s cash flow, how to improve cash flow, and how cash flow is different from profit. The Mass. Small Business Development Center Network is sponsoring the event. The cost is $40. For more information, call (413) 737-6712 or visit www.msbdc.org .

        Book, Print Signing

        Dec. 3: For the past 32 years, Easthampton resident Ruth Sanderson has illustrated 75 books for children of all ages and retold and illustrated many fairytales, including her latest project, Mother Goose and Friends. Sanderson will present a free lecture titled “The Story of a Book” at 7 p.m. in Breck Suite, Wright Hall, at Bay Path College, 588 Longmeadow St., Longmeadow, as part of the fall Kaleidoscope Series. Slides and examples of her detailed sketches and paintings from her award-winning books will be shown. For more information, call (413) 565-1066 or visit www.baypath.edu .

        YPS New Year’s Celebration

        Dec. 31: The Young Professional Society of Greater Springfield has again chosen downtown Springfield for its New Year’s Eve celebration. Only 300 tickets will be available for the affair at the Marriott Hotel in Tower Square. Businesses and individuals interested in sponsorship of the event should visit www.springfieldyps.com for more details. For ticket information, call Jill Monson of YPS at (413) 219-9692.

        Women’s Professional Development Conference

        April 30, 2010: Bay Path College will host its 15th annual Women’s Professional Development Conference at the MassMutual Center in downtown Springfield from 7:30 a.m. to 4:30 p.m.  For more information, call (413) 565-1000 or visit www.baypath.edu.  

        By
        Departments

        MassMutual Honored for Benefits to Working Moms

        SPRINGFIELD — Massachusetts Mutual Life Insurance Company (MassMutual) has been named one of the 2009 Working Mother 100 Best Companies, a recognition of its commitment to provide programs and services to help ensure the retention and advancement of working mothers. The Working Mother 100 Best Companies is a 24-year-old research initiative by Working Mother Media that has become one of the most important benchmarks for work-life practices in corporate America. Profiles of the 100 Best Companies are in the October issue of Working Mother magazine and will be available at workingmother.com. Companies were selected based on an extensive application with more than 500 questions on workforce, compensation, child care, flexibility programs, leave policies, and more. For this year’s 100 Best, particular weight was given to benefits, flexibility, and parental leave. According to Working Mother Media, MassMutual and the other companies on the list are leading the way in pioneering programs that support families, with 100% of the companies on the list offering flex time, on-site lactation areas, and telecommuting; and 98% offering job-sharing and wellness programs. Financial programs — including tuition reimbursement, retirement planning, and pre-tax flexible spending accounts for child care — available to employees of the 100 Best are on the rise, a much-needed boost for families in today’s economy, according to Working Mother Media.

        Atlantic Fasteners Receives STAR Award

        WEST SPRINGFIELD — Lockheed Martin-Electronic Systems formally presented the STAR Supplier Award recently to officials at Atlantic Fasteners. The award recognizes high-performing suppliers of electronic systems and Lockheed’s other three business areas. Atlantic Fasteners met the quality, delivery, and other business requirements set and evaluated by Electronic Systems for at least 12 months. Of the Lockheed division’s 4,625 vendors, only 36 received the award, placing Atlantic Fasteners in the top 1% of suppliers. Companies are re-evaluated annually to ensure they remain worthy of keeping the STAR Supplier status. Marc Dionne, military-aerospace division leader at Atlantic Fasteners, noted that the award is an honor and a great motivator for all employees in the aerospace division. Atlantic Fasteners is a worldwide, ISO 9001:2000-certified supplier of commercial and military-aerospace fasteners.

        Foundation Awards $80,000

        WEST SPRINGFIELD — The United Bank Foundation recently awarded grants totaling $79,535 to a variety of initiatives designed to enrich life in communities served by the bank. Several of the awards were directed to education-related endeavors, including a $5,000 grant to Junior Achievement of Western Massachusetts to fund economic education and financial literacy programs for youngsters in East Longmeadow, Agawam, and Northampton; and $5,000 to the Science, Math and Reading Tutoring (SMART) program offered by the Springfield School Volunteers. Holyoke Community College received $10,000 for its ENLACE program, which promotes the increase of high-school-graduation and college-enrollment rates among Latino students in Holyoke. Also, education services provided by the Gray House Inc. in Springfield for adults living in poverty will benefit from a $7,500 grant. The Foundation awarded $2,000 to Westfield High School for the high school and middle school science fair, and $1,000 to Homework House Inc. for tutoring low-income families in Holyoke. The Foundation also supported efforts underway to improve the physical infrastructure of organizations that deliver vital services in the community. A $10,000 grant was made to American International College for capital improvements to the Schwartz Campus Center and renovation of the school’s athletic stadium and fields. Forum House, Human Resources Unlimited Inc.’s Westfield-based program for adults with mental illness, will use its $5,000 award to install new, energy-efficient windows and lighting. A $15,000 award to support renovations in the Emergency Department of Noble Hospital will be made over the course of two years.

        Bay Path Ranks in Top Tier of Report

        LONGMEADOW — Bay Path College earned the #31 spot among Best Baccalaureate Colleges in the North in the 2010 edition of “America’s Best Colleges” by U.S. News & World Report. This is the sixth year in a row that Bay Path has been included in the top tier. The exclusive rankings were published in the magazine’s September issue. The annual rankings represent the most comprehensive look at how schools stack up based on a set of 15 indicators, and help consumers evaluate and compare data compiled from more than 1,400 accredited four-year schools. For more information on the magazine’s rankings, visit www.usnews.com/sections/rankings..

        By
        Departments

        Speed Sales

        On Oct. 1, the Holyoke and Chicopee chambers of commerce staged their second annual Speed Sales event, which this year was sponsored by BusinessWest. Twenty-five companies sent both a salesperson and a decision-maker for five-minute one-to-one sessions designed to generate leads, build awareness of area businesses, and, hopefully grow sales. Clockwise from above, Brenda Olesuk, decision-maker for Graduate Pest Solutions, a Hampden-based company owned by her husband, Glenn, talks with Iraida Delgado, business account representative for Holyoke Community College, who served as that institution’s salesperson for Speed Sales; BusinessWest Editor George O’Brien, the company’s decision-maker for the afternoon, chats with Jenny McNulty, independent executive senior sales director for Mary Kay Cosmetics; Bruce Westcott, left, the decision-maker for Peter Pan Bus Lines, greets Jeffrey Sullivan, executive vice president and chief lending officer for United Bank and the company’s salesperson for the event; Paul DiGrigoli, left, owner of DiGrigoli Salons, who delivered a motivational talk before the event kicked off, talks with Steve Cosenke, district sales manager with YellowBook USA, and that company’s decision-maker for the day.

        Literacy Summit

        On Oct. 4, the Regional Employment Board of Hampden County, in conjunction with several other organizations, including the Springfield Public School System and the Irene E. and George A. Davis Foundation, staged a Literacy Summit at the Basketball Hall of Fame to draw attention to the broad issues of literacy and education. The keynote speaker was Chris Matthews (top left), host of MSNBC’s Hardball, but there were many who shared the stage and the spotlight. Among them were Congressman Richard Neal (center) and several young students (above) who offered their “hopes and dreams” for the future. Among them was Destiny Baker, at left. The event drew more than 400 people, many of whom addressed questions and comments to Matthews and Springfield School Superintendent Alan Ingram, and implored those in the audience to get involved with a host of area literacy programs.

        The Super 60

        By
        Sections Supplements
        Depth and Diversity of the 2009 Winners Offer Some Things to Celebrate

        The Affiliated Chambers’ Super 60 lists have consistently reflected the strength and diversity of the region’s economy, and the Class of 2009 is no exception. The ‘Total Revenue’ and ‘Revenue Growth’ compilations both display well-performing companies in sectors ranging from health care to manufacturing; service to education; retail to technology.

        COMPANIES BY TOTAL REVENUE OMPANIES BY REVENUE GROWTH
        Whalley Computer Associates Inc. R & R Industries Inc.
        Savage Sports Corporation Western New England College
        Springfield College Spectrum Analytical Inc.
        Associated Electro-Mechanics Inc. American Pest Solutions Inc.
        Braman Termite & Pest Elimination Axia Insurance Services Inc.
        Center for Human Development Bern Optics Inc.
        City Tire Co. Inc. Communication Solutions Partners Inc.
        Court Square Group Inc. Custom Carbide Corp.
        The Dennis Group, LLC The Delaney House
        Disability Management Services Inc. Dimauro Carpet & Tile Inc.
        Environmental Compliance Services Inc. Edizen
        Insurance Center of New England Inc. Emergency Medicine Solutions LLC
        Joseph Freedman Co. Inc. FieldEddy Insurance
        Kittredge Equipment Company Footit Surgical Supplies Inc.
        Kleer Lumber, LLC Gandara Center
        The Log Cabin Banquet & Meeting House The Gaudreau Group
        Marcotte Ford Sales Inc. Haluch Water Contracting Inc.
        Maybury Material Handling Innovative Business Systems Inc.
        Mental Health Association Inc. Jet Industries Inc.
        Parts Tool & Die Inc. McGill Hose & Coupling Inc.
        Rediker Software Inc. Millrite Machine Inc.
        Rocky’s Hardware Inc. Moriarty & Primack P.C.
        Tighe & Bond Inc. Proshred Security International Inc.
        United Personnel Robert F. Scott Co. Inc.
        University Products Inc. Savage Sports Corporation
        Valley Communications Systems Inc. Sullivan & Associates Inc.
        W.F. Young Inc. Tech Roofing Service Inc.
        West Springfield Auto Parts Wegrzyn Dental Group
        YMCA of Greater Springfield Whalley Computer Associates Inc.

        YWCA of Western Massachusetts

        		 Whalley Precision Inc.

        Russ Denver says the Super 60 recognition program has never been about five dozen companies celebrating their individual success in a given year.

        OK, it’s not just about that, said Denver, president of the Affiliated Chambers of Commerce of Greater Springfield, which oversees the program. He noted that some firms — or the accounting firms that nominate them — want to tout their accomplishments and solid growth rates. From a big-picture perspective, the program, now 20 years old and expanded from what used to be called the Fabulous 50, is a celebration of what the 60 firms collectively represent.

        Specifically, they connote strength and diversity, said Denver, and plenty of that will be on display at the annual Super 60 luncheon and Recognition Program on Oct. 23 at Chez Josef in Agawam.

        Virtually every sector of the economy is represented on this year’s list, from manufacturing to service; financial services to health care; technology to education. A quick look at the list shows companies and institutions ranging from Springfield College to the Rocky’s Hardware Chain; from McGill Hose & Coupling Co. to the YWCA of Western Massachusetts.

        “There’s an old saying about there being strength in numbers,” said Denver. “There’s certainly strength in these numbers — from the list of business sectors represented to the totals for revenue to the average growth rates for the winners in that category.”

        That revenue figure exceeds $1 billion again this year, said Teddy Woeppel, communications director for the AGGCS, noting that average revenues for all applicants was $19 million, while for the top 30, they exceeded $32 million. As for growth, the numbers were again solid, especially given the economic conditions, she said, adding that the average for all participants was 25%, while for the winners, it was more than 40%.

        Breaking down the lists further, Woeppel said two companies, Whalley Computer Associates Inc. in Southwick and Savage Sports Corp. in Westfield, qualified in both categories. Meanwhile, 65% of the winners were ACCGS members, with 22 belonging to the Springfield Chamber, nine to the West of the River Chamber, and eight to the East of the River 5 Town Chamber.

        The top three finishers in the ‘Total Revenue’ category were Whalley Computer Associates, Savage Sports, and Springfield College. On the ‘Growth’ side of the ledger, the top three finishers were R & R Industries, Western New England College, and Spectrum Analytical. Beginning on page 16, BusinessWest offers brief snapshots of each of the 60 companies on this year’s lists.

        The Oct. 23 luncheon will begin at 11:30 a.m. It is being sponsored by Health New England, Hampden Bank, Sullivan Hayes & Quinn, Nuvo Bank & Trust Company, and Zasco Productions. The keynote speaker will be author and customer-service expert Dennis Snow, who spent more than 20 years working for the Walt Disney Company in customer service and is now a full-time motivational speaker, trainer, and consultant.

        By
        Departments

        The following is a compilation of recent lawsuits involving area businesses and organizations. These are strictly allegations that have yet to be proven in a court of law. Readers are advised to contact the parties listed, or the court, for more information concerning the individual claims.

        CHICOPEE DISTRICT COURT

        New Horizon Communication v. Suffield Oxygen Supply
        Allegation: Failure to pay for services rendered: $7,909.78
        Filed: 8/25/09

        Perry Auto Parts v. Kustom Performanz
        Allegation: Non- payment of goods received: $21,898
        Filed: 9/15/09

        GREENFIELD DISTRICT COURT

        FM Kusmekus Inc. v. American Defenders of Pittsfield Inc.
        Allegation: Breach of contract and failure to pay for use of services: $7,898.79
        Filed: 8/27/09

        HAMPDEN SUPERIOR COURT

        Cost Recovery Associates Inc. v. Catuogno Court Reporting and Sten-Tel Transcription Inc.
        Allegation: Breach of contract: $169,200
        Filed: 9/01/09

        Lindsay Wieland v. Baystate Medical Center
        Allegation: Negligent administration of an epidural injection: $22,000
        Filed: 8/28/09

        Nancy Drury v. Lowe’s Home Center Inc. and High Tech Laboratories Inc.
        Allegation: Product liability and negligence causing severe and disabling personal injuries: $1,200,000
        Filed: 8/28/09

        Peter Kantos v. Sunnyside Corporation
        Allegation: Oil spill clean up costs: $41,000
        Filed: 8/28/09

        HAMPSHIRE SUPERIOR COURT

        Albert R. Santopietro v. Robert I. White, M.D. and Pioneer Valley Urology, P.C.
        Allegation: Metastasis of cancer due to negligent failure to diagnose: $226,701.29
        Filed: 9/2/09

        Morse & Erin Bradford v. D.D.P.S.R. Inc. & David Parker
        Allegation: Negligence in construction project: $200,000
        Filed: 8/27/09

        NORTHAMPTON DISTRICT COURT

        Carol Ryan v. Northampton Ford Inc.
        Allegation: Breach of Lemon Law and breach of warranty: $22,500
        Filed: 9/2/09

        Marmot Mountain v. Mass Outfitters Inc.
        Allegation: Non-payment of goods sold and delivered: $6,030.95
        Filed: 9/18/09

        PALMER DISTRICT COURT

        Howlett Lumber, LLC v. Pheasant Hills Estates, LLC and Donald Zucco
        Allegation: Breach of contract and statement on account for supply of materials to defendant in construction project: $20,624.81
        Filed: 9/4/09

        Killingly Building Products Inc. v. Lee Margadonna Plastering and Ann Marie & Charles T. Kuss
        Allegation: Non-payment of materials supplied: $5,194.72
        Filed: 8/21/09

        SPRINGFIELD DISTRICT COURT

        Affordable Property Services, LLC v. Boston Billiards Club Inc.
        Allegation: Non-payment of landscaping services rendered: $3,520
        Filed: 9/10/09

        Andree Michelle Petigny v. J.E. Robison Service Company Inc.
        Allegation: Breach of contract and unfair and deceptive trade practices: $9,000
        Filed: 9/11/09

        Gilbert & Sons Insulation Inc. v. The Auction House
        Allegation: Non-payment of services rendered: $3,400.85
        Filed: 9/11/09

        United Rentals v. JVO Corporation
        Allegation: Non-payment of materials, equipment, and services for a construction project: $20,612.98
        Filed: 9/08/09

        WESTFIELD DISTRICT COURT

        Capital One Bank, N.A. v. The Clip Shop
        Allegation: Non-payment of goods and services charged on a credit card: $7,137.92
        Filed: 7/28/09

        Jennifer M. Cook Company v. A.J. Virgilio Construction Inc.
        Allegation: Breach of agreement and non-payment of land clearing services rendered: $13,903.31
        Filed: 8/6/09

        Drawing Inspiration from the Past

        By
        Opinion

        History museums have many functions, from educating visitors to holding up a mirror to society. But mostly, they explain to us how things once were.

        The new Museum of Springfield History does just that, but we hope that it can also inspire us with regard to the way things can be — again.

        The new facility, which opened its doors this past weekend, is a real gem. It is a sparkling addition to the collection of museums and attractions at the Quadrangle, and it holds considerable promise as a drawing card for visitors from across the region and perhaps well beyond.

        But the museum, with its collections of Indian Motocycles, two Rolls Royces built right here in Springfield, Gee-Bee airplanes (one real, one a replica), and countless other symbols of the region’s proud industrial past, can potentially do much more than be a mere tourist attraction.

        Indeed, the displays on the walls and in the cases reflect a time when Springfield was thriving, when its streets were teeming with activity, when its factories were employing tens of thousands, and when the community was known across the country as a center of innovation.

        It can be all of that again. At least, that’s what we hope visitors come away thinking.

        There is much to inspire people at the new history museum, starting with the products that were once produced here. The list includes automobiles, motorcycles (or motocycles, as they were then called), trolley cars, guns (starting at the Springfield Armory and then at Smith & Wesson and other shops), wrenches, toys, and the first practical ice skate, among many others.

        With each display of a product there is usually a corresponding photo of the plant at which it was produced. There’s Everett Barney’s ice-skate-making facility in Springfield’s South End, the massive Indian Motocycle plant in what is now Mason Square, and a complex of buildings along the river in the North End where trolley cars were made and shipped to every corner of the country.

        But what might also inspire people are some of the other pictures on the walls. Two, for example, show a similar scene — the corner of Main and Bridge streets in Springfield — a quarter-century apart, 1916 and 1940.

        They show changed styles in clothing and hats, dramatic evolution in both the automobile and the trolley, and brave police officers directing traffic from the middle of a busy intersection. But they show something else: sidewalks clogged with pedestrians, more women than men, making their way to and from a collection of fine department stores, theaters, restaurants, and other destinations.

        If one didn’t know this was Springfield, they might have guessed it was a section of New York City.

        It would easy to say that things can never again be the way they were in these photos, because that is the logical way of looking at the short- and long-term future not only in Springfield but in other former industrial centers.

        The manufacturing sector in this region will likely never thrive as it did 100 or 200 years ago. Competition is now global, and it simply doesn’t make much economic sense to build large plants in the Northeast sector of the U.S. Meanwhile, retail remains sparse in the nation’s urban centers, having moved years or decades ago to suburban malls, located right off the highways, where parking is plentiful. Now, the sidewalks of Springfield are all but empty. Downtown just isn’t the place to be anymore.

        We can’t turn back the clock and make Springfield and other area cities thrive as they did a century or more ago. But we can, and must, gain inspiration from the past and work to make Springfield and this region more like it was then.

        Downtown in the City of Homes will never look like it did in 1916, but it can, once again, be a place for more people to live, work, and play. As for industry, well, the landscape won’t look like it did in those pictures, but this can once again be a center for innovation in everything from renewable energy to medical device making.

        As we said, the new history museum will likely provide a real spark for the region’s tourism business. But it can, and hopefully will, do much more.

        It could inspire progress for the future with a stunning look at the past.

        OPINION

        By
        Opinion
        How We Can Fix Beacon Hill

        In the past several months Massachusetts citizens have witnessed the indictment of their third consecutive speaker of the House, learned of decades of pension system abuse, observed numerous lobbying scandals, and watched a senator allegedly stuff a bribe into her bra. It doesn’t take much digging to discover that issues such as these are not unique to this legislative session, but are merely symptoms of the broader disease — the absence of deliberative, representative democracy in the Legislature.

        How did it get this way? Sixty years of single-party domination has allowed a slow, steady, incremental accumulation of power within the office of the House speaker and Senate president. Today, these two people control all leadership and committee chair appointments, thereby controlling the extra pay these positions receive.

        They also control all committee appointments, drafting of their chamber’s rules, the daily schedule, when (and if) bills come out of committee, and whether a bill ever sees a vote on the floor. When a bill does make it to the floor for a vote, it often happens within hours after it is reported out of committee.

        As a result, no legislators, regardless of their work ethic or staff size, can possibly review what’s in the legislation upon which they are being asked to vote.

        As if all this were not enough, the speaker and president control members’ office assignments, budgets and staff size, where members sit in the chamber, where they park, how much party PAC money they receive, and so on. If legislators do not ‘go along to get along,’ they find themselves, quite literally, in the basement, enduring the retribution that comes with failing to follow their chamber’s leader.

        Over the past five decades there have been several attempts to change the way the Legislature operates, including the efforts of Gov. Dukakis and Rep. Barney Frank in the 1960s, and Rep. George Kevarian’s floor revolt in 1983 when Speaker Tom McGee was overthrown. These efforts had a minor impact for a short period. Ultimately, though, the Legislature writes its rules, waives them as it sees fit, and exempts itself from the laws that would make members act otherwise.

        So how do we restore the Legislature to the deliberative, representative, democratic institution that the framers of the world’s oldest continuously functioning constitution intended?

        Last month, a citizen-driven petition for a constitutional amendment was certified by the Massachusetts attorney general, and a gras-roots signature drive, organized by FixBeaconHill.com, is now underway.

        The proposed amendment seeks to reform the Legislature by requiring the speaker of the House and Senate president to be elected by secret ballot, just as all legislators are elected by us; allowing the speaker and the Senate president to each appoint four leadership positions; requiring both bodies to elect, by secret ballot, a Committee on Committees, which serves to assign committee membership, establish rules for the chamber, establish a consistent formula for members’ budgets, and assign members’ offices; requiring all committees to elect their own chairman, keep minutes, record all votes, and make such records available to the public; precluding the Legislature from exempting itself from the Massachusetts Open Meeting Laws; and requiring the House and Senate to produce and publish line-item budgets for the operation of their respective chambers.

        Too often, hardworking and committed lawmakers are unable to effect change because of the concentration of power at the top. This amendment would allow all 200 legislators to speak their minds in the best interest of their constituents and the entire Commonwealth, without fear of retribution.

        Isn’t it time to fix Beacon Hill?

        Chris McKeown is founder ofFixBeaconHill.com

        Food for Thought

        By
        Cover
        Cover Story
        Friendly’s Is Focused on Branding, Execution
        Cover

        Cover

        Friendly’s President and CEO Ned Lidvall says the current recession is unlike anything that has hit the restaurant industry in recent memory. It has created casualties — individual restaurants and entire chains have failed — and forced all players to examine what they do and how they do it. Friendly’s is responding with some new concepts, including an ‘Express’ model restaurant and a renewed focus on the fundamentals, or what Lidvall calls “blocking and tackling.”

        Ned Lidvall says that, based on their experiences during the two previous economic downturns — the one in the early ’90s and the other one, which came after 9/11 — most in the restaurant industry entered the current slide thinking their sector was all but recession-proof.

        They’ve learned, the hard way, that they were dead wrong.

        Indeed, across the many categories within this broad industry — including fine dining, casual dining, mid-scale family, as it’s called, and even fast food — the numbers are down, said Lidvall, president and CEO of Wilbraham-based Friendly’s. And the reason is quite simple: people are eating at home more and eating out less.

        “Everything that drove this industry over the past few decades, from the two-wage-earner households to people being compressed for time and needing quick food, to the affluence of Baby Boomers — all of those things have been reversed with the recession,” said Lidvall. “We’ve seen people change lifestyle habits and behaviors that we believed were entrenched.”

        This phenomenon has resulted in more intense competition for fewer restaurant visits, said Lidvall, who arrived at Friendly’s roughly a year ago. That means it has also prompted a good deal of introspection and detailed review of how business should be conducted — not merely for the present with the goal of surviving the Great Recession (many restaurants and some chains have not), but also for the future and life after the downturn is over.

        That’s because Lidvall, for one, is rather confident that when better times return, things will not simply go back to the way they were before. Instead, consumers will likely continue to put a strong emphasis on value, meaning not simply the food on the plate, but the overall experience.

        To compete — and potentially thrive — in this environment, restaurants like Friendly’s, founded nearly 75 years ago by Curtis and S. Prestley Blake, must find ways to differentiate themselves, and then continually drive home to the consuming public what makes them different, said Lidvall, adding that, with Friendly’s, that differentiator is ice cream.

        “The family meal occasion, while declining due to the economic conditions, is still a very relevant occasion in America,” he explained. “And we have the benefit of what I call a glaring point of difference, and that’s one of the things we really search for in our business today.

        “As the industry has continued to segment, the lines and the definitions of brands have blurred somewhat, I believe,” he continued. “The fact that the Blakes built this company, and subsequent owners continued operating, around the notion of ice cream as a hero product is a point of difference. There’s not many companies you can point to that have that.”

        To fully leverage that advantage, Friendly’s is focusing on the guest experience, meaning the basics, or what Lidvall, who played football at the University of Kentucky, calls “blocking and tackling,” gridiron fundamentals and terms that many in business have applied to what they do. Elaborating, Lidvall said it’s incumbent upon his company to simply execute better.

        “This is an execution-based business,” he said of food service. “It’s not so much what you do, but how well you do it, because there are so many touch points when you go through a restaurant experience. It’s a matter of being competitive or slightly better with as many of those as you can, and that’s what we have to do to win.”

        As part of this focus on execution, the company has created a new concept, called Friendly’s Express, its first foray into the relatively new food-service realm known as “fast casual.”

        The first of these smaller restaurants opened two months ago in Mansfield, Mass., southwest of Boston. It offers a more condensed menu, with patrons ordering their meals at a window and then waiting, on average, about six minutes for their orders. Some eat on the premesis, but many take their items out.

        In the first few weeks the first ‘Express’ was open, before school started, the venue saw a good number of visits from families, which was encouraging, said Lidvall, but more promising was the business from workers looking for a fast lunch — and finding it at a new face on the block.

        Moving forward, the company plans to chart activity at the Friendly’s Express, refine the concept, and expand it (there are no immediate plans to place any in the 413 area code), said Lidvall, adding that the broader assignment is simply for more of that aforementioned blocking and tacking, and positioning the company for the day when the economy improves — and whatever it might bring.

        Here’s the Scoop

        Lidvall categorizes himself simply as a “career restaurant guy.”

        He told BusinessWest that he got “the bug” soon after graduating from college as a biology major. Not knowing what to do with himself, he took a job at a Steak and Ale restaurant, and has been in food service ever since.

        “Steak and Ale was one of the seminal breeding grounds for restaurant people back then — it sort of invented casual-theme dining,” he said, noting that it gave a solid education to those, like himself, who entered its management program. “In the realm of casual dining and full-service dining, [founder] Norman Brinker is considered one of the real innovators and one of the real creators, with both Steak and Ale and another chain called Bennigan’s.

        “I was lucky to get started in a culture that was very educational,” Lidvall continued, adding that there have been a number of stops during his 35-year career, the last of which was a 12-year stint running the Colorado-based chain Rock Bottom Restaurants, which has locations in 14 states, including a few in Massachusetts.

        He was in the process of leaving that corporation and beginning the search for a new opportunity in the industry when he interviewed with Sun Capital Partners, which acquired Friendly’s in 2007, for the opportunity to succeed George Condos as president and CEO.

        “I guess the stars kind of aligned,” he explained. “I had spent my entire career in casual dining, and thought it would be fun and interesting to join a complex, vertically integrated family-dining, mid-scale chain.

        Explaining that word ‘complex,’ he said it refers to the number of business units at Friendly’s. There are five: manufacturing and distribution, which are both profit centers, as well as a retail component, a franchise division, and 300 company-owned restaurants.

        This complexity appealed to him, as did the company’s life-cycle status, which he said academics would call a realignment.

        “The company’s financially healthy, but there’s work to do and wood to chop around improving the base business, and I wanted to do that,” he explained, adding that word on the street, meaning industry circles, concerning Friendly’s was that it was a strong brand that had let its value proposition weaken somewhat.

        Since arriving, Lidvall and his team have been developing a strategic plan to regain some of that lost ground.

        Perhaps the most noise is being made with the Friendly’s Express, which has earned solid reviews since it opened, and gives the company another way to compete for what Lidvall called “share of stomach.”

        And it provides entry into an emerging segment in the industry known as ‘fast casual,’ or ‘quick casual,’ a progression that makes sense given the direction in which society is moving.

        “It’s a natural development,” Lidvall explained, noting that it blends speed with more high-quality food than what one might encounter at fast-food establishments. “It’s a blend of limited service with better food, and it’s the one segment in the industry that’s been flat or has actually seen some growth over the past 12 months.”

        The current leaders in the fast-casual segment are Panera Bread and Chipotle, and Lidvall expects to soon have Friendly’s on that short list, based on what he’s seeing in Mansfield.

        There, at a 2,200-square-foot facility (just over half the size of a standard Friendly’s restaurant), the company is offering what Lidvall said is the best of its lunch and dinner menus — burgers, salads, and SuperMelt sandwiches — along with a vibrant selection of ice cream and sweet-treat offerings.

        “What we like about the position of the Friendly’s Express is that we think we can play in the premium convenience or quick-casual food occasion,” he explained, “and we also think we can get the sweet-treat occasions, whether it’s sundaes, ice cream cones, or ice cream beverages that the Cold Stones and the Ben & Jerrys are currently getting.”

        Any Given Sundae

        The plan moving forward is to add four or five new ‘express’ locations in the near term, said Lidvall, adding that the company hasn’t yet opened up the concept to franchisees, although he expects this to be its biggest opportunity because of the lower cost of opening and operating such a facility. “It will be a significant piece of a our future growth.”

        But it will be just a part of the equation, he continued, noting that Friendly’s is still in the traditional full-service food business, and will remain there. And as with the ‘express’ model, the assignment with the larger restaurants is to continue refining, improving, and growing that segment.

        Which brings Lidvall back to the recession and how it has prompted all players in this industry to look hard at what they do and how they do it, with an eye toward not simply surviving — although for some, especially those not in Friendly’s strong financial position, that’s a real challenge — but positioning themselves for what happens next.

        Overall, it’s been a long year for most independents and chains, said Lidvall, noting that ice-cream-focused outfits have been hit not only by the downturn, but Mother Nature as well. “To not have a 90-degree day in June or July was certainly tough for us,” he said.

        Friendly’s has seen its revenues decline, but it is running better than most other players, again because of its diversity, said Lidvall, noting quickly that the current conditions are forcing everyone to ramp up their games.

        “There’s been a marketplace retreat in terms of food eaten away from home since the Great Recession began,” he explained. “People are simply eating out less. But there’s also been a trade-down effect, where people have traded down from full service to quick service. All of that means that you have to become more competitive.

        “As a result, we’re doing a lot of innovation around the menu — that’s going to be a big part of our strategy for next year,” he continued. “There will be significant menu work, largely improving the value proposition. People will also see a lot of work on how we execute, meaning speed of service, the cleanliness of our restaurants. And we’re going to continue to go to market aggressively from an advertising and promotional standpoint; we’re fighting for market share.”

        And the fight will go on, in earnest, even when it is clear to all that the recession is over, he continued, reiterating his comments about how consumers will not simply open their wallets again.

        “The rebound will come, but people are spending a lot of time talking about how the marketplace is going to be different, because the rebound will not, in my opinion, mean that things will go back to the way they were,” he said. “I really think that the consumer, in general, will be a lot more value-conscious, and that, in our industry, doesn’t just mean price, because we essentially market and sell experiences.

        “The product is experiential, and for us that involves not only the tangible product,” he continued, “but the emotional product of service, hospitality, and atmospherics — those things that go into the purchase decision other than what I eat and drink.”

        Just Desserts

        As he talked about competition in his chosen industry, for today and the foreseeable future, Lidvall used the words ‘keen’ and ‘intense.’ And then summoned one more: ‘Darwinian.’

        His intent was clear. While success in any business has always been about survival of the fittest, that phrase applies especially to the food-service industry, where, by some accounts, 4% to 5% of the nation’s nearly 1 million restaurants have closed in the past 18 months, with more failures projected.

        Friendly’s is still among those standing, but the goal is not merely survival; instead it’s about fully leveraging a brand and a differentiator — and gaining a bigger share of the stomach.

        George O’Brien can be reached at[email protected]

        Stop Telling and Start Selling

        By
        Sections Supplements
        These Five Steps Will Have Recruiters Thinking Like Salespeople

        A great recruiter should have the same skill sets and qualifications of a great salesperson. All of the great sales visionaries, including Zig Ziglar and Tom Hopkins, have taught these steps to sales professionals around the world, yet few recruiters today understand or use any of these available resources.

        So much emphasis has been placed on prospecting or sourcing potential candidates that recruiters are not taught the basics of the sales process that follows the sourcing function. Having listened to thousands of third-party and corporate recruiters over the past 15 years, my sense is that fewer than 10% of recruiters understand basic sales principles.

        Although the terminology may differ, the following are the critical steps to every successful sales professional or recruiting professional.

        1. Developing the Relationship

        This is the time that the warming-up events occur, before the serious selling begins. This includes how you introduce yourself and how you begin the conversation. Candidates have stated that it’s during the first two minutes of the call that they form crucial initial impressions that influence the rest of the recruiting process.

        2. Creating/Identifying the Need

        Every sale involves asking questions to identify a need of which the candidate is often unaware. This is much more than a simple collection of data. Identifying or creating the need is the most important of all selling and recruiting skills. Recruiters who are the most effective during this investigative stage are most likely to be the highest performers. Recruiters with poor investigative skills generally create candidates who ultimately do not accept the position once it’s offered.

        3. Preventing/Overcoming Objections

        Although objections are inevitable in any sales process, the key for successful sales professionals and recruiters is actually preventing objections. By asking the right types of questions in step 2, many objections that would have arisen in the process are addressed before the candidate has an opportunity to bring them forth. Keep in mind that some objections are inevitable, that they are often training responses, and that most are emotional and not practical.

        4. Filling the Need/Providing Benefits

        Identifying the need is considered the most crucial skill in sales or recruiting; filling the need is the second-most critical step to ensuring success. Often recruiters and sales professionals alike pay little attention to step 2 and focus solely on step 4.

        Like many sales professionals, recruiters often focus on what is commonly known in sales language as their ‘product knowledge.’ They have an in-depth understanding of the organization they are recruiting for, they understand every detail of the position and its function, and they completely understand the requirements of the role. Armed with all of this product knowledge, these untrained recruiters contact potential candidates and attempt to tell them about every benefit of the position and company they represent, never addressing the real needs of the candidate. This is a common mistake made by most sales professionals.

        5. Advance/Close the Sale

        In recruiting and sales, advancing the sale is the final objective throughout every step of the process. By filling the need in Step 4, you are in a position to advance the sale to the next step. In recruiting, closing is most commonly compared to presenting the offer and gaining acceptance from the candidate. At this stage recruiters often focus on the practical aspects of the offer being made: compensation, benefits, perks, etc. Effective recruiters and sales professionals alike understand the importance of re-emphasizing the emotional drivers identified in Step 2 of the sales process prior to presenting the practical aspects of the solution.

        Bottom Line

        Although these five steps are critical to the success of every recruiter, most focus and are trained only on steps 1, 4, and 5, skipping the most important step: identifying the need. Recruiters like to tell about the great position, company, and opportunity that they currently have without having asked any questions to identify the needs of the potential candidate. This ‘telling, not selling’ approach continues to be prevalent among the majority of recruiting organizations, minimizing the benefits of sourcing tools, branding, and recruiting technology available today.

        The profile of today’s recruiter must also change. An effective recruiter should be seen as a sales professional who exemplifies the ability to develop candidate relationships, identify candidate needs, overcome or prevent objections, fill the candidate’s needs, and advance the sales process. Recruiters need to be given the appropriate training to move from telling about their opportunity to actively selling it. n

        Stephen A. Lowisz is president and CEO of Qualigence, the recruitment research firm he founded in 1999. His career encompasses the recruiting industry, specifically passive candidates. An industry expert, he is a highly-rated speaker for leading HR industry events and conferences, an educator/trainer of the Answer Passive Candidate Recruitment Training, and a speaker/consultant for several Fortune 500 organizations each year;www.qualigence.com

        By
        Departments

        Juliet Locke of Vanasse Hangen Brustlin Inc. has earned her professional Traffic Operations Engineer Certification. Locke is a Transportation Engineer in the firm’s Springfield office. The certification demonstrates knowledge, skill, and ability in the specialized application of traffic operations engineering.

        •••••

        Westfield State College recently welcomed three new members of its Board of Trustees. They are:
        • Judge Terry M. Craven of Milford. An associate justice for the Suffolk County Juvenile Court, she is a 1973 graduate from Westfield State with a bachelor’s degree in psychology. She also received an honorary doctor of laws degree from the college in 2008 for her service in juvenile justice. She received her juris doctor degree from New England School of Law in 1987. She is known as an expert in juvenile and family law. Besides being founding director and co-clerk of the Juvenile Bar Assoc., she has served on its board of directors for more than a decade. She designed and implemented the first diversion program for female offenders at Boston Juvenile Court. Other honors she has received include citations from both the Massachusetts House of Representatives and Senate for her work with delinquent children and their families, and she was the 2006 recipient of the Juvenile Bar Association’s Judge Leo Lydon Award.
        • Christel Ford Berry of Hartford, who has been the head of Ford Berry Associates in Hartford for more than 25 years as part of her successful career as an attorney and financial planner. She previously was an associate attorney with the Hartford law firms Hebb & Gitlin and Shipman & Goodwin. She has also been active in professional and civic organizations. She is a board member of the Hartford Courant Foundation, treasurer and board member of Connecticut Landmarks, and a member of the Hartford Assoc. for Women Attorneys. She is also on the Board of Trustees of Friends of Elizabeth Park, a senior fellow of the American Leadership Forum, and an incorporator of the Hartford Seminary in Hartford and the American School for the Deaf in West Hartford. She has a bachelor’s degree from Barnard College and a juris doctor degree from the University of Pennsylvania.
        • Berry Meersman, a sophomore at Westfield State majoring in History and Secondary Education. A 2008 graduate of Shepherd Hill Regional High School, he became active in college life as a freshman, being selected as all-college representative for the Student Government Assoc. He was elected by the student body last spring to represent them on the Board of Trustees. “I hope I will be a good voice on the board for the students and hope to bring the student voice to any decision that has to be made for the school,” he said. Meersman praised his high-school history teachers for inspiring him to study history in college, and said he is happy with his decision to come to Westfield State.

        •••••

        Dr. Gargi Kundu has joined Hampden County Physician Associates’ new Springfield office at 300 Stafford St. on the Mercy Medical Center campus. She will establish her primary care practice in internal medicine. Kundu earned her medical degree from Kasturba Medical College in Manipal, India, and completed her internship in internal medicine at St. Luke’s Hospital in Bethlehem, Pa. She completed her residency in internal medicine at Robert Packer Hospital, Sayre, Pa., and her fellowship in hematology and oncology at the Medical College of Wisconsin in Milwaukee.

        •••••

        Bulkley, Richardson and Gelinas in Springfield announced the following:
        • Mary Jo Kennedy will serve as a Regional Delegate in the Massachusetts Bar Assoc. House of Delegates for the next year, representing Hampden County; and
        • Attorney David R. Roulston will serve as a Regional Delegate in the Massachusetts Bar Assoc. House of Delegates for the next year, representing Franklin, Hampshire, and Berkshire counties.

        •••••

        The National Priorities Project of Northampton has hired Christopher Hellman as its Director of Research.

        •••••

        Richard S. Keating has been named Vice President for Strategic Initiatives at the Centers for Internationalization and Academic Initiatives at Western New England College in Springfield. In his new position, Keating will improve the ability of WNEC to anticipate and respond quickly to emerging opportunities, particularly in the areas of developing undergraduate and graduate degree programs as well as non-credit and certificate programs, and the international recruitment of students.

        •••••

        Dr. Lanceford M. Chong has joined the staff at Cooley Dickinson Hospital in Northampton. Chong received his medical degree at the University of California, San Francisco Board of Medicine. He joins the cancer care-radiation oncology program as a Radiation Oncologist.

        •••••

        Michael J. Akey has joined Berkshire Bank as a Mortgage Loan Originator in the Pioneer Valley. He will concentrate his efforts on home loans in Franklin and Hampshire counties from his office at MassOne Insurance Agency, a Berkshire Bank affiliate, 117 Main St., Greenfield.

        •••••

        Samuel Johansson has joined the firm of Aaron Smith, P.C., public accountants, in East Longmeadow. He is a recent graduate of Western New England College in Springfield with a bachelor’s degree in business administration. He worked as an intern with Aaron Smith in the spring.

        •••••

        Jim Kervick, an employee of United Personnel, was recently awarded the Massachusetts Staffing Assoc. Employee of the Year Award for 2009. The prestigious honor, awarded to one staffing employee in the state of Massachusetts, is given to an employee who exemplifies the five main reasons to consider temporary staffing as an employment option: jobs, flexibility, bridge, choice, and training. Kervick was selected as the winner over 14 other finalists from across the state. In his role as an on-site manager at two of United’s larger-volume clients, Kervick is responsible for the day-to-day communication with the on-site temporary staff and for assuring that United’s (and the client’s) performance standards, policies, and procedures are being met. United Personnel has offices in Springfield and Easthampton.

        •••••

        Emma R. Dias has been hired at Cooley Dickinson Hospital in Northampton as an Interpreter to provide on-site services for non-English-speaking patients.

        •••••

        Attorney Lori Rittman Clark has been named to the SS&C SummerWind Performing Arts Center Board of Directors. The arts facility is a 5,000-seat outdoor performing center in Windsor, Conn. Clark is a Partner in the Hartford office of Hinckley, Allen & Snyder, where her practice is in the area of employment law.

        •••••

        Ellen Hatzakis has been named Chief Operating Officer for HAP Housing in Springfield. She has been with HAP Housing for 30 years, most recently as Associate Executive Director for Finance and Administration. She started her career as a Housing Counselor.

        •••••

        Shatz, Schwartz and Fentin, P.C., of Springfield announced that the following attorneys had been named to the 2010 edition of Best Lawyers:
        • Stephen A. Shatz, specializing in banking law, corporate law, and real estate law;
        • Timothy P. Mulhern, specializing in corporate law and tax law;
        • Steven Weiss, specializing in bankruptcy and creditor-debtor rights law;
        • Ann I. Weber, specializing in elder law; and
        • Carol Cioe Klyman, specializing in elder law.

        •••••

        Gordon G. Dinsmore Jr. has been appointed President of Berkshire Life Insurance Co. in Pittsfield. He will be responsible for managing the risk and product portfolio for the two product lines Berkshire issues on behalf of the Guardian Life Insurance Co. of America — disability insurance and long-term care insurance. Berkshire Life Insurance Co. is a wholly owned stock subsidiary of the Guardian Life Insurance Co. of New York.

        •••••

        Attorney Franklin L. Baxley has joined the Springfield law firm Robinson Donovan. Baxley specializes in employment law counseling and litigation.

        •••••

        Drs. Richard Moser, Frederik Pennings, and Julie Pilitsis have joined the medical staff at Wing Memorial Hospital and Medical Center in Palmer. The three board-certified Neurosurgeons are from the UMass Memorial Medical Center in Worcester. The physicians conduct neurosurgical evaluations for pediatric and adult patients with spinal disorders, cerebrovascular disease, movement disorders, brain tumors, and other disorders of the spine and brain. Moser earned his medical degree from Loyola University’s Stritch School of Medicine and completed his surgical residency at the University of Minnesota. Pennings is a graduate of the University of Leyden Medical School in the Netherlands, and completed his surgical residency at the Academic Medical Center of the University of Amsterdam. Pilitsis earned her medical degree from Albany Medical School and completed her surgical residency from Wayne State University in Michigan.

        By
        Departments

        The following building permits were issued during the month of September 2009.

        AGAWAM

        Dunkin Donuts
        12 Springfield St.
        $50,000 — Interior cosmetic remodel

        Frank Pignatore’s Auto Service Center
        395 Main St.
        $10,000 — Exterior renovations

        AMHERST

        Alpha Tau Gamma Inc.
        118 Sunset Ave.
        $6,000 — Install new bathroom in existing space

        Cumberland Farms Inc.
        33 Belchertown Road
        $89,500 — Interior alterations

        Immanuel Lutheran Church
        867 North Pleasant St.
        $100,000 — Replace roof and skylights

        CHICOPEE

        Main Street Property Management, LLC
        340 McKinstry Ave.
        $9,500 — Create new tenant space

        Westover Metropolitan Airport
        227 Lonczak St.
        $86,500 — Alterations at Hanger II

        EAST LONGMEADOW

        American Legion
        3 Legion Court
        $1,000 — Alterations

        Aspen Dental
        434 North Main St.
        $25,000 — Alterations

        KSK Properties
        382 N. Main St.
        $329,000 — Alteration of office

        GREENFIELD

        Edgar W. Martin
        6 Arch St.
        $28,000 — Replacement of four HVAC units

        Franklin County Dial Self Inc.
        196 Federal St.
        $27,000 — Installation of an automatic fire sprinkler system

        Greenfield Health Camp, Inc.
        Leyden Road
        $2,500 — Installation of a fire alarm system

        HOLYOKE

        Holyoke Health Center
        230-234 Maple St.
        $30,000 — Alterations to pediatric unit, second floor

        Holyoke Mall Company, LP
        50 Holyoke St.
        $245,000 — Remodel existing Deichmann store

        Mitul Coporation
        671 Northampton St.
        $18,500 — Install new roof at hotel

        LUDLOW

        Big Y Trust
        433 Center St.
        $72,500 — Commercial alterations

        NORTHAMPTON

        Village at Hospital Hill II, LLC
        Village Hill Road
        $178,000 — Strip and re-shingle roof

        		  

        Equity Builders Realty Trust
        225 Nonotuck St.
        $440,000 — Construction of new multi-family housing

        Hampshire Regional Young Men’s Christian Association
        286 Prospect St.
        $2,500 — Construct two-hour fire partition for new electrical service room

        M & S Holdings Limited Partnership
        8 Easthampton Road
        $124,000 — Rebuild 1,996-square-foot building

        Maplewood Shops Inc.
        2 Conz St.
        $6,500 — Replace rear rotted stairs and front porch

        The Brush Works, LLC
        221 Pine St.
        $3,000 — Construct partition walls in studio

        PALMER

        Raymond Roy
        7 Third St.
        $450,000 — Addition to industrial building

        Town of Palmer
        3 Walnut St.
        $15,000 — Expansion of out building

        SOUTH HADLEY

        Beers & Story
        646 Newton St.
        $50,000 — Demolition & Repairs

        The Consortium
        79 Granby Road
        $16,000 — Remodel

        SPRINGFIELD

        Arch Properties, LLC
        144 White St.
        $18,500 — Remodel kitchens

        Beacon Communities, LLC
        401 North Branch Pkwy
        $60,800 — Fire damage repair at Colonial Estates

        Bharat Patel
        668 Liberty St.
        $100,000 — Interior renovations

        Mass Convention Center Authority
        1277 Main St.
        $25,000 — Façade repairs at seven locations

        Mercy Medical Center
        271 Carew St.
        $70,445 — Erection of partitions to create new offices

        WESTFIELD

        Larolo Realty
        100 Servicestar Way
        $26,000 — Re-roof

        Neil Phillips
        45 Washington St.
        $85,000 — Commercial alterations

        Westfield Athenaeum
        6 Elm St.
        $15,000 — Renovations

        WEST SPRINGFIELD

        Pearson Limited Partners
        61 Century Way
        $10,000 — Remodel existing bathrooms

        By
        Departments

        Affiliated Chambers of Commerce of Greater Springfield
        (413) 787-1555 www.myonlinechamber.com

        Oct. 2: Hampden/Wilbraham Golf Classic, hosted by the Country Club of Wilbraham. Registration at 10 a.m., lunch at 11 a.m., shotgun start at 12:00 noon. Tickets: $110 for golf entry, $440 for a golf foursome. Sponsorships available.

        Oct. 7:  ACCGS Breakfast, hosted by the Springfield Marriott, 7:15 to 9 a.m. Tickets: $20 for members, $30 for non-members.

        Oct. 14: ACCGS After 5 Table Top Exhibit, hosted by the MassMutual Center in Springfield, 5 to 7 p.m. Tickets: $125 for members, $175 for non-members.

        Oct. 15: West of the River Legislative Breakfast, hosted by Chez Josef in Agawam, 7:15 to 9 a.m. Guest speaker is Dolores Mitchell, executive director of the Group Insurance Commission. Tickets: $20 for members, $30 for non-members.

        Oct. 23: Super 60, hosted by Chez Josef in Agawam, 11:30 a.m. to 1:30 p.m. Tickets: $45 for members, $65 for non-members.

        Oct. 27: West of the River Chamber of Commerce Board Meeting, hosted by Captain Charles Leonard House, 7:30 to 9 a.m.

        Oct. 28:  Executive Power Networking, hosted by TD Banknorth Conference Center,7:30 to 9 a.m. Tickets: $20 for members, $30 for non-members.

        Young Professional Society of Greater Springfield
        www.springfieldyps.com   

        Oct. 4: Hike for Habitat, Mt. Tom, Holyoke, 10 a.m. Join the YPS team for the annual Hike for Habitat to benefit Greater Springfield Habitat for Humanity. The hike features two courses: a leisurely, 90-minute hike, or a more difficult, three-hour route to the summit. To register, hikers must raise a minimum of $25 per person, due on the day of the hike. To join the YPS team, contact Maureen Picknally at [email protected]  or Nicole Williamson at (413) 739-5503 or [email protected].

        Oct. 15: Third Thursday, hosted by Hofbrauhaus restaurant in West Springfield.

        Amherst Area Chamber of Commerce
        www.amherstarea.com

        Visit the chamber online to learn more about upcoming events.

        Chicopee Chamber of Commerce
        (413) 594-2101 www.chicopeechamber.org

        Oct. 1: BusinessWest Speed Sales, hosted by the Bartley Center at Holyoke Community College, 4:30 to 7 p.m. Program Sponsors include the Log Cabin Banquet & Meeting House, Meyers Brothers Kalicka, P.C., Kittredge Center, HCC, Marcotte Ford, and First American Insurance Agency Inc. Cost: $350 for members, $450 for non-members.

        Oct. 7: CheckPoint ’09, hosted by Castle of Knights, 1599 Memorial Dr., Chicopee, 12 noon to 2 p.m. Keynote speaker is  Robert A. DeLeo, speaker of the state House of Representatives. Sponsors include Our Dentist, Future Works, Westmass Area Development Corp., and Health New England. Tickets: $30 for members, $35 for non-members; tables of 8: $200 for members, $240 for non-members.

        Oct. 27: 12th Annual Table Top Meeting, hosted by Castle of Knights, 1599 Memorial Dr., Chicopee, 4:30 to 7 p.m. Presented by South Hadley/Granby, Chicopee, Greater Holyoke, and Greater Westfield chambers of commerce. Exhibitor tables cost $90; reserve online at www.chicopeechamber.org or call (413) 594-2101. Admission; $5 for members, $10 non-members

        Franklin County Chamber of Commerce (413) 773-5463
        www.franklincc.org

        Visit the chamber online to learn more about upcoming events.

        Greater Easthampton Chamber Of Commerce (413) 527-9414
        www.easthamptonchamber.org

        Oct. 14: Networking by Night Business Card Exchange , hosted by Nini’s Ristorante, 124 Cottage St., Easthampton, 5 to 7 p.m. Sponsored by Greater Easthampton Jr. Miss Program. Event will include door prizes, hors d’ouevres, and a cash bar. Tickets: $5 for members, $15 for non-members.

        Greater Holyoke Chamber of Commerce  (413) 534-3376
        www.holycham.com

        Oct. 1: BusinessWest Speed Sales Business Event, hosted by the Bartley Center at Holyoke Community College, 4:30 to 7 p.m. Sponsored by BusinessWest, First American Insurance Agency Inc., Holyoke Community College, Meyers Brothers Kalicka, P.C., Log Cabin and Delaney House, and Marcotte Ford.

        Oct. 14: Fall Salute Breakfast, hosted by the Delaney House, Country Club Road, Holyoke, 7:45 a.m. Sponsored by Holyoke Medical Center. Tickets are $18. Tables reserved for parties of eight.

        Oct. 21: Chamber After Hours, hosted by Holiday Inn, 245 Whiting Farms Road, Holyoke, 5 to 7 p.m. Sponsored by Yellowbook. Admission: $5 for members, $10 for non-members. 

        Greater Northampton Chamber of Commerce (413) 584-1900
        www.explorenorthampton.com  

        Oct. 7: Arrive@5 Open House at the Chamber, 5 to 7 p.m. Sponsored by Crocker Communications Inc., Innovative Business Systems Inc., and Pioneer Training. Cost: $10 for members, $15 for guests.

        Oct. 8: Northampton Area Young Professionals Party with a Purpose, hosted by dani. fine photography in the Eastworks building in Easthampton, 5 to 8 p.m. Cost: free for members, $5 for guests.

        Oct. 16: Chamber Information Session, Greater Northampton Chamber of Commerce, 12 noon to 1 p.m. Considering membership? Come to an information session.

        Northampton Area Young Professionals
        www.thenayp.com

        Oct. 8: October’s Party with a Purpose, hosted by dani. fine photography in the Eastworks building in Easthampton.

        Quaboag Hills Chamber of Commerce (413) 283-2418
        www.qvcc.biz

        Visit the chamber online to learn more about upcoming events.

        South Hadley/Granby Chamber of Commerce (413) 532-6451
        www.shchamber.com

        Oct. 20: Beyond Business, hosted and sponsored by Olde Hadleigh House & Patio, 5 to 7 p.m. No guest speaker. Cost: $5 members, $10 for general public, who are welcome. RSVP at (413) 532 6451 by Oct. 16.

        Oct. 27: 12th Annual Table Top Meeting, hosted by Castle of Knights, 1599 Memorial Dr., Chicopee, 4:30 to 7 p.m. Presented by South Hadley/Granby, Chicopee, Greater Holyoke, and Greater Westfield chambers of commerce. Cost: $5. To reserve a table, call (413) 532-6451. 

        Three Rivers Chamber of Commerce  (413) 283-6425
        www.threeriverschamber.org

        Visit the chamber online to learn more about upcoming events.

        Greater Westfield Chamber of Commerce (413) 568-1618
        www.westfieldbiz.org

        Oct. 9: Greater Westfield Chamber of Commerce Annual Fall Breakfast, hosted by the 104th Fighter Wing, Dining Hall, 175 Falcon Dr., Westfield. Guest speaker will be  Rick Forgay, president of the Rich Forgay Leadership Institute. Sponsors include Noble Health Systems, Westfield Gas & Electric, NewAlliance Bank, FieldEddy Insurance, and the Carson Center for Human Services Inc. Cost:  $20 for members, $25 for non-members. For reservations, call (413) 568-1618, e-mail [email protected] , or register at www.westfieldbiz.org . The deadline for reservations is Oct. 5.

        Oct. 21: Greater Westfield Chamber of Commerce WestNet After Hours Networking, hosted by East Mountain Country Club, 1458 East Mountain Road, Westfield, sponsored by Sovereign Bank. Cost: $10 for members, $15 for non-members. For reservations, call (413) 568-1618, e-mail [email protected] , or register at www.westfieldbiz.org .

        Oct. 27: 12th Annual Table Top Meeting, hosted by Castle of Knights, 1599 Memorial Dr., Chicopee, 4:30 to 7 p.m. Presented by South Hadley/Granby, Chicopee, Greater Holyoke, and Greater Westfield chambers of commerce. Display tables cost $90 for members. For reservations, call (413) 568-1618, e-mail [email protected] , or register at www.westfieldbiz.org.

        By
        Departments

        The following bankruptcy petitions were recently filed in U.S. Bankruptcy Court. Readers should confirm all information with the court.

        Ablicki, Jonathan S.
        Ablicki, Jennifer L.
        PO Box 177
        Belchertown, MA 01007
        Chapter: 7
        Filing Date: 08/10/09

        Algozer, Lorraine
        99 3rd St. #1
        Turners Falls, MA 01376
        Chapter: 7
        Filing Date: 07/27/09

        Andrews, James J.
        Andrews, Debra S.
        42 Homestead Ave.
        Greenfield, MA 01301
        Chapter: 7
        Filing Date: 08/01/09

        Arena, Luis A.
        Arena, Carmen L.
        75 Lyman St.
        Holyoke, MA 01040
        Chapter: 7
        Filing Date: 08/12/09

        Arnold, Gary B.
        Arnold, Linda D.
        a/k/a Lewis, Linda D.
        847 South West St.
        Feeding Hills, MA 01030
        Chapter: 7
        Filing Date: 08/07/09

        Atayan, Svetlana
        a/k/a Mnatsakanyan, Svetlana
        67 Manor Court
        Springfield, MA 01118
        Chapter: 7
        Filing Date: 08/05/09

        Auto Test World
        LaPorte, Judy M.
        LaPorte, John J.
        30 Westbrook Ave.
        Ware, MA 01082
        Chapter: 7
        Filing Date: 08/10/09

        Axas, Theodore D.
        47 Oakwood Dr.
        Ludlow, MA 01056
        Chapter: 7
        Filing Date: 08/06/09

        Bailey, Lisa M.
        482 Leyden Road
        Greenfield, MA 01301
        Chapter: 7
        Filing Date: 07/20/09

        Bauer, Robert B.
        11 Anderson Ave.
        Holyoke, MA 01040
        Chapter: 7
        Filing Date: 07/20/09

        Bergeron, Adam J.
        36 Charles St.
        Orange, MA 01364
        Chapter: 7
        Filing Date: 08/01/09

        Bergeron, Jeremy D.
        32 Lewis St.
        Athol, MA 01331
        Chapter: 7
        Filing Date: 08/13/09

        Bergeron, Kyle E.
        89 Union Road
        Wales, MA 01081
        Chapter: 7
        Filing Date: 08/06/09

        Berry Construction
        Berry Transportation
        Berry, David W.
        106 Coes Hill Road
        Southwick, MA 01077
        Chapter: 11
        Filing Date: 07/20/09

        Bird, Deborah A.
        323 East St., Apt. E
        Easthampton, MA 01027
        Chapter: 7
        Filing Date: 07/28/09

        Blais, Eric C.
        Blais, Tracy L.
        340 Montcalm St.
        Chicopee, MA 01022
        Chapter: 7
        Filing Date: 07/20/09

        Boothe, Barbara A.
        a/k/a Ruelle, Barbara A.
        297 Morgan Road
        West Springfield, MA 01089
        Chapter: 13
        Filing Date: 07/30/09

        Bouchard, James A.
        Bouchard, Karla A.
        586 Roosevelt Ave.
        Springfield, MA 01118
        Chapter: 7
        Filing Date: 08/06/09

        Bourdeau, Gyslain M.
        Bourdeau, Sheila M.
        20 Sterling St.
        Chicopee, MA 01020
        Chapter: 7
        Filing Date: 08/04/09

        Bowers, James L.
        Bowers, Tammy A.
        a/k/a McDonald, Tammy A.
        79 Laurel St.
        Athol, MA 01331
        Chapter: 13
        Filing Date: 07/28/09

        Boyd, Christopher Stephen
        Brown-Boyd, Roxanne
        831 South East St.
        Amherst, MA 01002
        Chapter: 7
        Filing Date: 07/31/09

        Boyd, Tracie H.
        60 Allen Road
        Sturbridge, MA 01566
        Chapter: 7
        Filing Date: 08/04/09

        Brown, Eric
        16 West Summit St.
        South Hadley, MA 01075
        Chapter: 7
        Filing Date: 08/03/09

        Brozo, Nancy Jean
        154 Cutler Road
        Warren, MA 01083
        Chapter: 13
        Filing Date: 07/31/09

        Bruno, Arianna Koren
        11 Katelyn Way
        Southampton, MA 01073
        Chapter: 7
        Filing Date: 08/04/09

        Buah-Miezah, Lydia
        a/k/a Ampong, Lydia
        17 Berkshire Ave.
        Pittsfield, MA 01201
        Chapter: 7
        Filing Date: 08/07/09

        Calderon, Celines
        115 Ranney St.
        Springfield, MA 01108
        Chapter: 7
        Filing Date: 08/05/09

        Calkins, Jennifer L.
        a/k/a Platt, Jennifer L.
        146 Reynolds St.
        Ludlow, MA 01056
        Chapter: 7
        Filing Date: 07/20/09

        Camilleri, Richard P.
        14 Upland Road
        Holyoke, MA 01040
        Chapter: 13
        Filing Date: 08/12/09

        Carlson, Paul
        Carlson, Doris L.
        137 Warren Road
        Brimfield, MA 01010
        Chapter: 7
        Filing Date: 07/21/09

        Carmon, Paul M.
        Carmon, Michelle L.
        a/k/a Strauch, Michelle
        58 Euclid Ave.
        Pittsfield, MA 01201
        Chapter: 7
        Filing Date: 07/31/09

        Carnahan-Gavin, Prudence A.
        182 Silver St.
        Greenfield, MA 01301
        Chapter: 7
        Filing Date: 07/20/09

        Carrasquillo, Jr., Roberto
        8 Eddy St.
        Springfield, MA 01104
        Chapter: 13
        Filing Date: 08/04/09

        Carrero, Seleida
        a/k/a Candelaria, Seleida
        70 Broadway St., Apt.
        Chicopee, MA 01020
        Chapter: 7
        Filing Date: 07/22/09

        Cassella, Albert J.
        172 Windsor St.
        West Springfield, MA 01089
        Chapter: 7
        Filing Date: 07/30/09

        Castro, Luis A.
        Santiago, Ruth I.
        a/k/a Castro, Ruth I.
        18 Leyfred Ter.
        Springfield, MA 01108
        Chapter: 7
        Filing Date: 07/20/09

        Cat, Buff Charlie
        Kowaleck, Elizabeth A.
        a/k/a Kowaleck, Becky A.
        42 Park Road
        Sunderland, MA 01375
        Chapter: 7
        Filing Date: 08/14/09

        Cavanaugh, Dawn M.
        224 Mill St.
        Agawam, MA 01001
        Chapter: 7
        Filing Date: 07/27/09

        Chandler, Ruth E.
        18 Duclos Dr.
        Feeding Hills, MA 01030
        Chapter: 7
        Filing Date: 08/06/09

        Charbonneau, Ruthann C.
        8 Ruel St.
        Adams, MA 01220
        Chapter: 7
        Filing Date: 07/31/09

        Choinski, Stanley R.
        145 Little Alum Road
        Brimfield, MA 01010
        Chapter: 7
        Filing Date: 07/30/09

        Clapp, Susan Emerson
        Clapp, Brian E.
        109 Pixley Road
        Great Barrington, MA 01245
        Chapter: 7
        Filing Date: 07/31/09

        Clark, Walter L.
        179 Wells St.
        Greenfield, MA 01301
        Chapter: 7
        Filing Date: 07/21/09

        CMiel, Jason Luke
        245 Greystone Ave.
        West Springfield, MA 01089
        Chapter: 7
        Filing Date: 07/31/09

        Coburn, Kathleen
        102 Ohio Ave.
        Chicopee, MA 01013
        Chapter: 7
        Filing Date: 07/23/09

        Coffey, Ginger
        a/k/a Silva, Ginger
        31 Grove St.
        Wilbraham, MA 01095
        Chapter: 7
        Filing Date: 07/31/09

        Comiskey, Michael P.
        43 Dickinson St.
        Chicopee, MA 01020
        Chapter: 13
        Filing Date: 07/31/09

        Connor, Lisa M.
        PO Box 118
        Feeding Hills, MA 01030
        Chapter: 7
        Filing Date: 08/06/09

        Courchesne, Alan M.
        8 Chudy St.
        Three Rivers, MA 01080
        Chapter: 13
        Filing Date: 07/25/09

        Cox, Bernard
        PO Box 91211
        Springfield, MA 01139
        Chapter: 13
        Filing Date: 08/04/09

        Creamer, Guillermo David
        1 Ladd Road
        Sturbridge, MA 01566
        Chapter: 7
        Filing Date: 07/21/09

        Cuesta, Ricardo
        140 Union St., Apt. D64
        Westfield, MA 01085
        Chapter: 7
        Filing Date: 08/11/09

        Cuevas, Eligio L.
        Cuevas, Aida
        9 Bradford Dr., Apt. B9
        Greenfield, MA 01301
        Chapter: 7
        Filing Date: 08/10/09

        Cusson, Kathleen Ann
        a/k/a Parrott, Kathleen A.
        156 Old Amherst Road
        Sunderland, MA 01375
        Chapter: 7
        Filing Date: 07/22/09

        Cusson, Paul Edward
        156 Old Amherst Road
        Sunderland, MA 01375
        Chapter: 7
        Filing Date: 07/22/09

        Damato, Carlo P.
        826 East St., Unit #13
        Ludlow, MA 01056
        Chapter: 7
        Filing Date: 07/30/09

        Davila, Nelson
        44 Governor St.
        Springfield, MA 01104
        Chapter: 7
        Filing Date: 07/16/09

        Dawkins, Ann M.
        a/k/a Forrester, Ann M.
        23 Miller St.
        Chicopee, MA 01013
        Chapter: 7
        Filing Date: 07/31/09

        DeFlumere, Gloria L.
        125 Silvin Road
        Chicopee, MA 01013
        Chapter: 7
        Filing Date: 07/27/09

        Dellagiustina, Sharon
        253 School St.
        Agawam, MA 01001
        Chapter: 7
        Filing Date: 08/06/09

        Dolinski, Steven
        Dolinski, Jane
        57 Garfield Ave.
        Easthampton, MA 01027
        Chapter: 13
        Filing Date: 07/30/09

        Doney, Michael George
        Doney, Lisa Ellen
        109 Cottage St.
        Easthampton, MA 01027
        Chapter: 7
        Filing Date: 07/29/09

        Doyle Trucking
        Doyle, Dennis Shawn
        Doyle, April Dawn
        a/k/a Houle, April D.
        1282 1/2 South Main St.
        Palmer, MA 01069
        Chapter: 7
        Filing Date: 07/31/09

        Duprey, Matthew R.
        Duprey, Laura M.
        114 Brainard St.
        South Hadley, MA 01075
        Chapter: 7
        Filing Date: 07/20/09

        Duquette, William G.
        91 Mulberry St.
        Springfield, MA 01105
        Chapter: 7
        Filing Date: 08/04/09

        Dyer, Dana R.
        a/k/a Dyer, Dana Ross
        Dyer, Saramarie H.
        390 Montgomery Road
        Westfield, MA 01085
        Chapter: 7
        Filing Date: 08/14/09

        Elfman, Jeremy J.
        833 Riceville Road
        Athol, MA 01331
        Chapter: 7
        Filing Date: 07/18/09

        Ellis, Donald W.
        Ellis, Roxann
        2 Greystone Ave.
        Granby, MA 01033
        Chapter: 7
        Filing Date: 07/18/09

        Elmer, Jennifer L.
        25 Westerly Circle
        Ludlow, MA 01056
        Chapter: 7
        Filing Date: 07/31/09

        Emken, Jeffrey
        146 North Longyard Road
        Southwick, MA 01077
        Chapter: 7
        Filing Date: 07/31/09

        Emken, Julie
        32 Denise Dr.
        Westfield, MA 01085
        Chapter: 7
        Filing Date: 07/31/09

        Ercolino, Richard Joseph
        1139 Westfield St., Apt. 23
        West Springfield, MA 01089
        Chapter: 7
        Filing Date: 08/04/09

        Fabbri, Julie Anne
        108 Washington Road
        Brimfield, MA 01010
        Chapter: 13
        Filing Date: 07/31/09

        Fellows, Michael J.
        205 State St.
        Northampton, MA 01060
        Chapter: 7
        Filing Date: 07/16/09

        Finch, Henrietta M.
        21 Bringham St.
        Springfield, MA 01105
        Chapter: 7
        Filing Date: 07/17/09

        Gagne, Gerard L.
        Gagne, Linda L.
        36 Josephine St.
        Springfield, MA 01108
        Chapter: 7
        Filing Date: 08/11/09

        Gamble-Eddington, Brandi
        42 Thompson St.
        Springfield, MA 01109
        Chapter: 7
        Filing Date: 07/30/09

        Garbiel, Michael J.
        Garbiel, Brenda L.
        28 Newcomb Lane
        Greenfield, MA 01301
        Chapter: 13
        Filing Date: 07/27/09

        Garcia, Heriberto
        760 Memorial Dr.
        Chicopee, MA 01020
        Chapter: 7
        Filing Date: 07/28/09

        Garcia, Tammie J.
        760 Memorial Dr.
        Chicopee, MA 01020
        Chapter: 7
        Filing Date: 07/28/09

        Gaudreault, Jeffrey M.
        Gaudreault, Lisa A.
        147 Central St.
        Athol, MA 01331
        Chapter: 7
        Filing Date: 07/16/09

        Germain, Robert E.
        410 Meadow St.
        Agawam, MA 01001
        Chapter: 7
        Filing Date: 07/31/09

        Gignac, Maryanne E.
        283 Whitney Ave.
        Holyoke, MA 01040
        Chapter: 7
        Filing Date: 08/07/09

        Godere, Tara M.
        15 Felix St.
        Chicopee, MA 01020
        Chapter: 7
        Filing Date: 08/12/09

        Goodreau, Beth Anne
        1391 Parker St.
        Springfield, MA 01129
        Chapter: 7
        Filing Date: 07/22/09

        Goyette, Wallace A.
        Goyette, Loretta T.
        582 East Main St.
        Chicopee, MA 01020
        Chapter: 7
        Filing Date: 07/16/09

        Green, Shanard M.
        Cordeira, Carlie
        a/k/a Green, Carlie
        a/k/a Cordeira, Carlie A.
        342 Southwick Road #85
        Westfield, MA 01085
        Chapter: 7
        Filing Date: 08/05/09

        Greene, James R.
        43-45 Ringgold St.
        Springfield, MA 01107
        Chapter: 13
        Filing Date: 08/06/09

        Grogan, Doreen Ann
        a/k/a Mallett, Doreen A.
        185 Call Road
        Colrain, MA 01340
        Chapter: 7
        Filing Date: 07/17/09

        Hahn, Petrina E.
        c/o George R. Hahn
        34 Jefferson St.
        Holyoke, MA 01040
        Chapter: 7
        Filing Date: 08/11/09

        Hall, Nancy Norwood
        383 East River St.
        Orange, MA 01364
        Chapter: 7
        Filing Date: 08/12/09

        Hamdan, Sonya Ree
        23 N. River Road
        Shelburne Falls, MA 01370
        Chapter: 7
        Filing Date: 07/20/09

        Hanssen, Elizabeth S.
        9 Winter St.
        Easthampton, MA 01027
        Chapter: 7
        Filing Date: 07/16/09

        Hart, Francis J.
        Hart, Cheryl L.
        936 South Athol Road
        Athol, MA 01331
        Chapter: 13
        Filing Date: 07/18/09

        Hastings, Jon P.
        3 Mineral Springs Ave.
        Ludlow, MA 01056
        Chapter: 13
        Filing Date: 07/20/09

        Hennessey, Michael W.
        140 Chestnut St., Apt. 602
        Springfield, MA 01103
        Chapter: 7
        Filing Date: 08/04/09

        Hickling, Linda A.
        a/k/a Rosazza, Linda Anne
        321 Wolf Swamp Road
        Longmeadow, MA 01106
        Chapter: 7
        Filing Date: 08/11/09

        Hodges, Donna J.
        a/k/a Martin, Donna J.
        61 South Westfield St., Apt. 30
        Feeding Hills, MA 01030
        Chapter: 7
        Filing Date: 07/31/09

        Hoffman, Yael
        214 Woodlawn St.
        Springfield, MA 01108
        Chapter: 7
        Filing Date: 07/17/09

        Houle, Sandra I.
        1439 Worcester St.
        Springfield, MA 01151
        Chapter: 7
        Filing Date: 08/05/09

        Howard, Matthew A.
        Howard, Tammy J.
        3 Pine Meadow Dr.
        Southampton, MA 01073
        Chapter: 7
        Filing Date: 08/05/09

        Hurley, David J.
        282 Beauchamp Ter.
        Chicopee, MA 01020
        Chapter: 7
        Filing Date: 07/22/09

        Ingersoll, Michael R.
        Ingersoll, Melissa L.
        229 B Amherst Road
        Belchertown, MA 01007
        Chapter: 7
        Filing Date: 07/20/09

        Jackson, James R.
        Kuzmeski-Jackson, Joanne M
        PO Box 1463
        Belchertown, MA 01007-1463
        Chapter: 7
        Filing Date: 08/03/09

        James, Kate Theresa
        2 Childs Cross Road
        Deerfield, MA 01342
        Chapter: 7
        Filing Date: 07/31/09

        Jeff’s Lawn & Landscaping
        Bellefleur, Jeffrey A.
        Bellefleur, Donna A.
        340 Poplar St.
        Feeding Hills, MA 01030
        Chapter: 7
        Filing Date: 07/27/09

        Jessie’s Roofing & Siding
        Vazquez, Efrain
        83 Prospect St.
        Springfield, MA 01107
        Chapter: 13
        Filing Date: 07/31/09

        JIT Manufacturing, Inc.
        Croteau, Paul Francis
        Croteau, Elizabeth G.
        517 Ideal Lane, Unit 306
        Ludlow, MA 01056
        Chapter: 7
        Filing Date: 07/31/09

        Joubert, Richard H.
        110 Saffron Circle
        Springfield, MA 01129
        Chapter: 13
        Filing Date: 07/23/09

        Juda, Thomas E.
        Juda, Mellissa R.
        1085 South Main St.
        Palmer, MA 01069
        Chapter: 7
        Filing Date: 07/28/09

        Kacoyannakis, Kenneth J.
        Kacoyannakis, Susan A.
        292 Porter Road
        East Longmeadow, MA 01028
        Chapter: 7
        Filing Date: 07/21/09

        Kampew Trucking
        Kampew, Jean-Claude
        4 Cypress Road
        Holyoke, MA 01040
        Chapter: 7
        Filing Date: 07/31/09

        Kampew, Albertine T.
        a/k/a Mwandjombi, Albertine T.
        4 Cypress Road
        Holyoke, MA 01040
        Chapter: 7
        Filing Date: 07/31/09

        Kassel, Elizabeth A.
        1450 North St., #404
        Pittsfield, MA 01201
        Chapter: 7
        Filing Date: 07/24/09

        Keaton, Amy Theresa
        43 Juliette St.
        Chicopee, MA 01013
        Chapter: 7
        Filing Date: 07/20/09

        Kendall, Scott M.
        a/k/a Kittredge, Scott M.
        Kendall, Tiffanie V.
        195 Oakham Road
        Barre, MA 01005
        Chapter: 7
        Filing Date: 07/31/09

        Kenney, John J.
        Kenney, Eleanor M.
        43 Plinn St., Apt. #2
        Pittsfield, MA 01201
        Chapter: 7
        Filing Date: 07/31/09

        Kibler, Anthony John
        Kibler, Tammy Ann
        2358 Wilbraham Road
        Springfield, MA 01129
        Chapter: 7
        Filing Date: 08/06/09

        King, Sherrie A.
        573 Plumtree Road
        Springfield, MA 01118
        Chapter: 7
        Filing Date: 07/28/09

        Kingsley, Shawn J.
        Kingsley, Tiffany A.
        1055 Fairview St.
        Lee, MA 01238
        Chapter: 7
        Filing Date: 08/06/09

        		  

        Kostanski, Brenda E.
        36 Fabyan St.
        West Springfield, MA 01089
        Chapter: 7
        Filing Date: 08/06/09

        Kristek, Stephen P.
        66 Lapa Farm Road
        Chicopee, MA 01013
        Chapter: 7
        Filing Date: 08/10/09

        Kustra Real Estate Trust
        Kustra, Walter E.
        Kustra, Cynthia L.
        121 Washburn Road
        Barre, MA 01005
        Chapter: 7
        Filing Date: 08/15/09

        Landry, Bonnie
        16 Roy St.
        Ludlow, MA 01056
        Chapter: 7
        Filing Date: 07/20/09

        Landry, Paul H.
        Landry, Wanda L.
        17 Sunrise Ter.
        Athol, MA 01331
        Chapter: 7
        Filing Date: 07/28/09

        Langevin, Robert A.
        64 Shepard Road
        Sturbridge, MA 01566
        Chapter: 7
        Filing Date: 08/05/09

        LaPlante, Roberta J.
        169 Bates Road
        Westfield, MA 01085
        Chapter: 7
        Filing Date: 08/07/09

        Le, John B.
        88 Brunswick St.
        Springfield, MA 01108
        Chapter: 13
        Filing Date: 07/31/09

        Levesque, Philip J.
        Bosques-Levesque, Nancy
        653 Roosevelt Ave.
        Springfield, MA 01118
        Chapter: 7
        Filing Date: 07/28/09

        Lewis, Randy J.
        26 1/2 Crown St.
        Westfield, MA 01085
        Chapter: 7
        Filing Date: 08/11/09

        MacKinnon, William Gordon
        MacKinnon, Maureen Margar
        t
        a/k/a Faust, Maureen M.
        46 Brittany Road
        Indian Orchard, MA 01151
        Chapter: 7
        Filing Date: 07/22/09

        Maher, William M.
        73 Donna Ave.
        Pittsfield, MA 01201
        Chapter: 7
        Filing Date: 08/14/09

        Mailloux, Robert J.
        645 Warren Wright St.
        Belchertown, MA 01007
        Chapter: 7
        Filing Date: 07/22/09

        Maio, Ernesto Manuel
        Maio, Christine Marie
        Maid, Christine M.
        Burne, Christine
        9 Clover Ave.
        Chicopee, MA 01013
        Chapter: 7
        Filing Date: 07/31/09

        Marini, Heather E.
        87 West Akard St.
        Ludlow, MA 01056
        Chapter: 7
        Filing Date: 08/06/09

        Martinez, Jennifer A.
        105 West Main St.
        North Adams, MA 01247
        Chapter: 7
        Filing Date: 08/12/09

        McAuliffe, William T.
        18 Water Lane
        Easthampton, MA 01027
        Chapter: 7
        Filing Date: 08/13/09

        McCorkindale, Jeffrey C.
        McCorkindale, Carrie L.
        18 Wareham St.
        Springfield, MA 01108
        Chapter: 7
        Filing Date: 07/31/09

        McCormack, Edward J.
        McCormack, Mary R.
        57 Old Farm Road
        Sturbridge, MA 01566
        Chapter: 7
        Filing Date: 07/28/09

        McCoy, Sarah L.
        a/k/a Kunda, Sarah L.
        6 David St.
        Southampton, MA 01073
        Chapter: 7
        Filing Date: 07/16/09

        McCullough, Lori A.
        a/k/a Webster, Lori A.
        42 Day St.
        Agawam, MA 01030
        Chapter: 7
        Filing Date: 08/05/09

        McDonough, Paul E.
        McDonough, Karen A.
        208 E. Quincy St.
        North Adams, MA 01247
        Chapter: 13
        Filing Date: 07/28/09

        McNaughton, Howard D.
        McNaughton, JoAnn
        203 Roosevelt Ave.
        Springfield, MA 01118
        Chapter: 7
        Filing Date: 08/10/09

        Mcneice, Joseph F.
        Mcneice, Jennifer B.
        a/k/a Mangano, Jennifer
        110 Columbia St.
        Adams, MA 01220
        Chapter: 7
        Filing Date: 07/24/09

        Mello, Kimberly I.
        71 Lincoln Ave.
        South Hadley, MA 01075
        Chapter: 7
        Filing Date: 08/13/09

        Mendel, Mark H.
        Mendel, Jennifer A.
        26 Reuter Ave.
        Pittsfield, MA 01201
        Chapter: 7
        Filing Date: 07/29/09

        Mercier, Rachel M.
        PO Box 1125
        Warren, MA 01083
        Chapter: 7
        Filing Date: 07/22/09

        Messer, Bart Douglas
        Messer, Laurie Marie
        341 Monson Turnpike Road
        Ware, MA 01082
        Chapter: 7
        Filing Date: 08/13/09

        Mills, Joshua C.
        52 Lindsay Road
        Springfield, MA 01128
        Chapter: 7
        Filing Date: 08/12/09

        Moreno, Denise L.
        a/k/a Jemenez, Denise
        181 South St.
        Chicopee, MA 01013
        Chapter: 7
        Filing Date: 07/29/09

        Moresi, Robin T.
        47 Forest Place, Apt. 4
        Pittsfield, MA 01201
        Chapter: 7
        Filing Date: 07/17/09

        Murphy, Kevin W.
        Murphy, Patricia A.
        49 Field St.
        West Springfield, MA 01089
        Chapter: 13
        Filing Date: 07/29/09

        Nee, Patrick J.
        Nee, Patricia L.
        26 Greensleaves Dr.
        Amherst, MA 01002
        Chapter: 7
        Filing Date: 08/11/09

        Nicoletti, Nicholas T.
        Nicoletti, Kathleen S.
        a/k/a Coleman, Kathleen S.
        54 West. River St.
        Orange, MA 01364
        Chapter: 13
        Filing Date: 07/28/09

        Nunes, Thomas J.
        54 Saint James Ave.
        Holyoke, MA 01040-2321
        Chapter: 7
        Filing Date: 08/13/09

        Ocasio, Gilbert Michael
        Ocasio, Candy Lynn
        98 Turkey Hill Road
        Belchertown, MA 01007
        Chapter: 13
        Filing Date: 07/28/09

        O’Donnell, Peter K.
        O’Donnell, Nancy E.
        32 Chickering St.
        Pittsfield, MA 01201
        Chapter: 7
        Filing Date: 07/23/09

        On the House Builders
        Van Iderstine, Bruce
        176 Hawk Hill Road
        Charlemont
        Shelburne Falls, MA 01370
        Chapter: 7
        Filing Date: 07/23/09

        Opalenik, Daniel
        108 Camden St.
        S. Hadley, MA 01075
        Chapter: 7
        Filing Date: 08/06/09

        Pagan, Alba N.
        112 Marble St.
        Springfiled, MA 01105
        Chapter: 7
        Filing Date: 08/06/09

        Palmer, Christofer A.
        Palmer, Cynthia M.
        a/k/a Palmer, Cindy M.
        a/k/a Marinello, Cynthia
        32 Birch St.
        Ludlow, MA 01056
        Chapter: 7
        Filing Date: 08/10/09

        Pape, Kathleen H.
        74 Common St.
        Barre, MA 01005
        Chapter: 7
        Filing Date: 08/11/09

        Parker, Jeremiah J.
        Parker, Debra E.
        20 Michigan Ave.
        Pittsfield, MA 01201
        Chapter: 7
        Filing Date: 07/17/09

        Peirce, Herbert J.
        152 East Road
        Orange, MA 01364
        Chapter: 7
        Filing Date: 07/20/09

        Pereira, Candace Ann
        a/k/a Driscoll, Candace Ann
        639 Fuller St.
        Ludlow, MA 01056
        Chapter: 7
        Filing Date: 07/17/09

        Perez, Lena A.
        Perez, Hector L.
        12 Longwood Court
        Chicopee, MA 01020
        Chapter: 7
        Filing Date: 07/28/09

        Peterson, Kurt E.
        473 Wilder Hill Road
        Shelburne Falls, MA 01370
        Chapter: 7
        Filing Date: 08/13/09

        Peterson, Kurt Ernest
        473 Wilder Hill Road
        Shelburne Falls, MA 01370
        Chapter: 13
        Filing Date: 07/28/09

        Phommasith, Bounleung
        1448 State St.
        Springfield, MA 01109
        Chapter: 7
        Filing Date: 07/31/09

        Pickard, Elizabeth
        59 Factory St.
        Chicopee, MA 01013
        Chapter: 7
        Filing Date: 07/28/09

        Placanico, Anthony J.
        131 Breckinridge St.
        Palmer, MA 01069
        Chapter: 7
        Filing Date: 08/03/09

        Place, Ransom Y.
        94 Summer Dr.
        Southwick, MA 01057
        Chapter: 7
        Filing Date: 08/12/09

        Powell, Russell M.
        Powell, Jennifer L.
        1954 Main St.
        Athol, MA 01331
        Chapter: 7
        Filing Date: 07/28/09

        Preston, David
        1159 River Road
        Agawam, MA 01001
        Chapter: 7
        Filing Date: 07/31/09

        Quick Tan
        Gubala, Mary M.
        311 Hillside Ave.
        Holyoke, MA 01040
        Chapter: 7
        Filing Date: 07/20/09

        Rachmaciej, Deborah J.
        a/k/a Hatt, Deborah Jean
        170 Rocky Hill Road
        Florence, MA 01062
        Chapter: 7
        Filing Date: 07/31/09

        Raines, Patricia A.
        424 Michael Sears Road
        Belchertown, MA 01007
        Chapter: 7
        Filing Date: 07/20/09

        Rapport, Pamela I.
        a/k/a Sutowski, Pamela I.
        10 Sumner Ave.
        Apt. 17
        Springfield, MA 01108
        Chapter: 7
        Filing Date: 08/04/09

        Rarick, David F.
        Rarick, Grayce E.
        1 Mark Lane
        North Adams, MA 01247
        Chapter: 7
        Filing Date: 07/24/09

        Raymond, James M.
        3 Cypress Road
        Holyoke, MA 01040
        Chapter: 7
        Filing Date: 07/20/09

        Reynolds, Courtney T.
        95 Creamery Road
        Great Barrington, MA 01230
        Chapter: 7
        Filing Date: 07/29/09

        Richards, Donna M.
        21 Chantilly Ave.
        North Adams, MA 01247
        Chapter: 7
        Filing Date: 08/12/09

        Riether, Cathy J.
        59 Mandaley Road
        Chicopee, MA 01020
        Chapter: 7
        Filing Date: 07/16/09

        Rivas, Herlyn Jessica
        a/k/a Simon, Herlyn Jessica
        35 Hadley Road, #205
        Sunderland, MA 01375
        Chapter: 7
        Filing Date: 07/17/09

        Rizzo, Georgina
        6 Crestwood St.
        Holyoke, MA 01040
        Chapter: 7
        Filing Date: 07/16/09

        Robert, Danielle M.
        176 Hampden St.
        Chicopee, MA 01013
        Chapter: 7
        Filing Date: 07/29/09

        Roberts, Delmore A.
        31A Church St.
        Easthampton, MA 01027
        Chapter: 7
        Filing Date: 07/23/09

        Robinson, Craig M.
        142 Oak Grove Ave.
        Springfield, MA 01109
        Chapter: 7
        Filing Date: 07/31/09

        Rock, Michael J.
        34 Olmsted Dr.
        Springfield, MA 01108
        Chapter: 7
        Filing Date: 08/05/09

        Rodriguez, Elier
        124 Westfield Road
        Holyoke, MA 01040
        Chapter: 7
        Filing Date: 08/12/09

        Rood, Thomas J.
        Rood, Diane L.
        41 West Silver St.
        Westfield, MA 01085
        Chapter: 7
        Filing Date: 07/17/09

        Rosa, George J.
        805 East Guinea Road
        Williamsburg, MA 01096
        Chapter: 7
        Filing Date: 08/12/09

        Roy, Brett G.
        299 Grattan St., #3
        Chicopee, MA 01020
        Chapter: 7
        Filing Date: 07/31/09

        Rupprecht, Delia
        92 Cummings Ave.
        Pittsfield, MA 01201
        Chapter: 13
        Filing Date: 07/31/09

        Rutherford, Joseph W.
        Rutherford, Marylouise
        202 Gilbert Ave.
        Springfield, MA 01119
        Chapter: 7
        Filing Date: 08/12/09

        Rydzak, John P.
        Rydzak, Linda L.
        13 Edward Dr.
        Holyoke, MA 01040
        Chapter: 7
        Filing Date: 07/31/09

        Sakowicz, Jeffrey M.
        Sakowicz, Angela M.
        350 River Bend St., Unit 8
        Athol, MA 01331
        Chapter: 7
        Filing Date: 07/18/09

        Santos, Luz B.
        40 Summit St., Apt. 6
        Springfield, MA 01104
        Chapter: 7
        Filing Date: 07/31/09

        Saulsberry, Leslie A.
        990 North Pleasant St.
        Amherst, MA 01002
        Chapter: 7
        Filing Date: 08/12/09

        Shaughnessy, Patrick J.
        170 West King St.
        Holyoke, MA 01040
        Chapter: 7
        Filing Date: 07/23/09

        Shephard, Paul James
        Shephard, Stephanie Marie
        31 Eldridge St.
        Chicopee, MA 01013
        Chapter: 7
        Filing Date: 07/24/09

        Sierra, Gladys
        112 Pembroke St.
        Springfield, MA 01104
        Chapter: 7
        Filing Date: 07/16/09

        Skowera, Paul C.
        28 Riverside Ave.
        Agawam, MA 01001
        Chapter: 7
        Filing Date: 08/10/09

        Smith, Diane K.
        155 Marble St., Apt 47
        Lee, MA 01238
        Chapter: 7
        Filing Date: 07/31/09

        Sousse, Heidi Lynn
        a/k/a Kellogg, Heidi L.
        81 Conz St. #628
        Northampton, MA 01060
        Chapter: 7
        Filing Date: 07/16/09

        Spence, Katherine M.
        22 Lessey St., Apt 102
        Amherst, MA 01002
        Chapter: 7
        Filing Date: 07/22/09

        Spong, Elizabeth A.
        10 Trumbull Road
        Northampton, MA 01060
        Chapter: 7
        Filing Date: 08/12/09

        Staton, Phoebe Cherrie
        100 Forest Hills Road
        Springfield, MA 01128
        Chapter: 13
        Filing Date: 08/07/09

        Stephenson, Henry H.
        Stephenson, Kathleen A.
        a/k/a Davenport, Kathleen A.
        26 Westview Ter.
        Easthampton, MA 01027
        Chapter: 7
        Filing Date: 08/12/09

        Stibolt, Kirsten J.
        36 Buena Vista Plaza
        Springfield, MA 01108
        Chapter: 7
        Filing Date: 07/21/09

        Styckiewicz, Sheri L.B.
        955 McKinstry Ave.
        Chicopee, MA 01020
        Chapter: 7
        Filing Date: 07/18/09

        Sunnyside Up Restaurant
        Nunes, Gerald E.
        Nunes, Karen A.
        179 Carver St.
        Springfield, MA 01108
        Chapter: 7
        Filing Date: 08/05/09

        Swanner, James M.
        Swanner, April M.
        37 Apremont St.
        Adams, MA 01220
        Chapter: 7
        Filing Date: 07/28/09

        Talbot, Vanessa D.
        549 Russell Road, Unit 11-C
        Westfield, MA 01085
        Chapter: 7
        Filing Date: 07/29/09

        Thompson, Barry S.
        Thompson, Carolyn A.
        46 McClellan Farm Road
        Deerfield, MA 01342
        Chapter: 7
        Filing Date: 07/21/09

        Thornton, Carol D.
        45 Washington St.
        Monson, MA 01057
        Chapter: 7
        Filing Date: 07/21/09

        Toporowski, Kenneth Lee
        30 Old Holyoke Road
        Westfield, MA 01085
        Chapter: 7
        Filing Date: 08/04/09

        Torres, Jose E.
        Vazquez, Mariel
        80 Harkness Ave.
        Springfield, MA 01118
        Chapter: 7
        Filing Date: 07/22/09

        Torres, Rosa
        117 Sanderson St.
        Springfield, MA 01107
        Chapter: 7
        Filing Date: 07/16/09

        Truong, Thuy
        88 Brunswick St.
        Springfield, MA 01108
        Chapter: 13
        Filing Date: 07/31/09

        Vacirca, Joseph W.
        Vacirca, Marsha Y.
        29 Carlton St.
        Springfield, MA 01108
        Chapter: 7
        Filing Date: 08/03/09

        Vega, Richard
        21 Cyman Dr.
        Chicopee, MA 01013
        Chapter: 7
        Filing Date: 07/29/09

        Vennert, Daniel D.
        316 South Main St.
        Monson, MA 01057
        Chapter: 7
        Filing Date: 07/21/09

        Vera, Jose A.
        421 Nottingham St.
        Springfield, MA 01104
        Chapter: 7
        Filing Date: 07/24/09

        Wadman, Carol L.
        510 South Barre Road, Apt. 1
        Barre, MA 01005
        Chapter: 7
        Filing Date: 07/28/09

        Washburn, Trinity Marie
        Washburn, Shimon
        104 Dunphy Dr.
        Northampton, MA 01060
        Chapter: 7
        Filing Date: 08/11/09

        Waters, Mary A.
        109 Oak Ave.
        Athol, MA 01331
        Chapter: 7
        Filing Date: 07/30/09

        Watkins, Mark A.
        221 Cloverdale St.
        Pittsfield, MA 01201-8526
        Chapter: 7
        Filing Date: 07/17/09

        Weaver, Minette C.
        245 Main St.
        PO Box 202
        Ashfield, MA 01330
        Chapter: 7
        Filing Date: 07/16/09

        Wentworth, Dennis E.
        Wentworth, Kathleen N.
        7 Reed Hill Road
        Wales, MA 01081
        Chapter: 13
        Filing Date: 07/16/09

        Weselovs, Shannon Leigh
        7 Eddy St.
        Orange, MA 01364
        Chapter: 7
        Filing Date: 07/23/09

        White, Bertha L.
        47 Alden St.
        Springfield, MA 01109
        Chapter: 7
        Filing Date: 07/20/09

        Whittaker, Karen S.
        a/k/a Bergeron, Karen S.
        77 Overlook Dr.
        Florence, MA 01062
        Chapter: 7
        Filing Date: 07/23/09

        Wilde Bonzek, Jeffrey
        Wilde Bonzek, Andreya
        16 Juckett Hil Dr.
        Belchertown, MA 01007
        Chapter: 7
        Filing Date: 07/30/09

        Willhite, Gary
        Willhite, Candace
        440 Twichell St.
        Athol, MA 01331
        Chapter: 7
        Filing Date: 07/16/09

        Wood, Eric S.
        Wood, Elizabeth L.
        a/k/a Popp, Elizabeth L.
        219 Saratoga Ave.
        Chicopee, MA 01013
        Chapter: 7
        Filing Date: 07/29/09

        Woodward, Cynthia I.
        124 Washington Road
        Springfield, MA 01108
        Chapter: 7
        Filing Date: 08/12/09

        Wright, Regina
        117D Ashley Ave.
        West Springfield, MA 01089
        Chapter: 7
        Filing Date: 07/30/09

        Yacovone, Leia C.
        28 Orange St.
        Westfield, MA 01085
        Chapter: 7
        Filing Date: 07/24/09

        Not All Meals Are Equal

        By
        Sections Supplements
        Fully Digesting What the Terms ‘Ordinary,’ ‘Necessary,’ and ‘Reasonable’ Mean

        It is early one evening, and you’re finishing a great dinner at a local restaurant with a colleague. The waitress brings the check, and you reach for your wallet. As you ponder which credit card to put it on, business or personal, you probably don’t realize the complex, sometimes contradictory rules that apply to deducting business meals and entertainment expenses.

        These rules go far beyond the IRS limitations which allow only a 50% deduction for meals and entertainment expenses. There are many rivers to cross before that bridge.

        The deductibility of any cost incurred for business entertainment or meals is governed by the long-established requirement that the expenditure be an ‘ordinary,’ ‘necessary,’ and ‘reasonable’ expense bearing a proximate relation to the taxpayer’s business or income-producing activity. Under an equally well-embedded principle, however, no deduction is allowed with respect to personal or family expenses.

        Over the years the courts have struggled to balance these countervailing principles by attempting to distinguish those expenditures that are business-related and deductible from those that are personal in nature and thus non-deductible.

        The term ‘ordinary and necessary’ does not lend itself to a ready definition. Countless cases that have attempted to determine whether an expense was in fact ‘ordinary and necessary’ with respect to a particular taxpayer have considered whether a hard-headed businessman would have incurred it under the circumstances. This common-sense test lends a degree of objectivity to the statutory formula, and is helpful in rationalizing the occasionally inconsistent results reached by the courts. If the taxpayer is an employee and incurs unreimbursed entertainment costs to benefit his employer, the expenditure, to be deductible on the individual level, must be an ‘ordinary and necessary’ expense of the taxpayer’s earning his salary as an employee. In general, this requires a showing that the employer required or expected the employee to bear these expenses himself and that the expenditures were not reimbursable by the employer.

        With respect specifically to promotional costs, including those for entertainment or meals, the case law recognizes as a general proposition that providing amenities of this nature to customers, clients, or business colleagues of a taxpayer is generally conducive to bettering the taxpayer’s business, and that this is not an unusual or uncustomary occurrence. Nevertheless, the taxpayer must be prepared to demonstrate that, with reference to the particular business conducted by the taxpayer, the expense was ‘ordinary.’ For an employee, generating goodwill falls short of the necessary requirements.

        The term ‘necessary’ means that the expenditure must be appropriate and helpful for the development of the taxpayer’s business. Under this definition, the expenditure need not be indispensable to one’s business, but it must be made with the intention of securing a business benefit. If the taxpayer can demonstrate that a business benefit was intended or resulted from the expenditure, any incidental personal benefit is disregarded; conversely, if the expenditure was primarily of personal or social benefit and only incidentally business-related, it is not deductible. Since expenditures for entertainment or meals are usually of mixed business and personal benefit to the taxpayer, they are especially susceptible to attack as lacking a business relationship.

        Perhaps you are feeling positive that the expense passes the ‘ordinary and necessary’ requirements. You are not yet insured a tax deduction. To be deductible, the expense must be not only ‘ordinary and necessary’ but also be either ‘directly related’ to or ‘associated with’ the active conduct of the taxpayer’s trade or business.

        Directly related entertainment usually involves a business discussion that should result in income or some other business benefit at some specific time in the future. This discussion can take place during the entertainment or in a clear business setting.

        ‘Associated with’ requires that a substantial business meeting must have taken place before, between, or after the entertainment activities and that the entertainment was associated with the active conduct of a trade or business.

        IRS rules state that entertainment or food and beverage expenses incurred in a ‘clear business setting’ directly in furtherance of the taxpayer’s trade or business are deemed ‘directly related.’

        IRS rules provide for an objective, rather than a subjective, standard to determine whether there was a clear business setting for the entertainment or meals. Thus, entertainment occurring in distracting circumstances is presumed not to have occurred in a clear business setting and is deemed socially, rather than commercially, motivated. IRS guidance cites the following examples of settings which might not be a clear business setting:

        • A meeting or discussion taking place at a nightclub, theater, or sporting event, or during essentially social gatherings such as a cocktail party; or

        • A meeting or discussion, if the taxpayer meets with a group that includes persons other than business associates, at places such as cocktail lounges, country clubs, golf and athletic clubs, or vacation resorts.

          • However, the Congressional Committee Reports indicate by way of illustration that Congress intended to allow the deduction of entertainment expenses as ‘associated with’ the active conduct of a trade or business if the taxpayer conducts substantial negotiations with a group of business associates and that evening entertains them and their wives at a restaurant, theater, concert, or sporting event. In this case, the entertainment expenses are considered ‘associated with’ the active conduct of the business, and are deductible, even though the purpose of the entertainment is to promote goodwill.

          So, having that said, a sporting event or theater would not be ‘directly related’ but would be ‘associated with.’ No wonder taxpayers get lost in these rules.

          IRS rules create a rebuttable presumption that the ‘active conduct of trade or business’ is not the principal character or aspect of combined business and entertainment activity on hunting or fishing trips, or on yachts and other pleasure boats, and requires the taxpayer to clearly establish to the contrary, to meet this test under those circumstances.

          Assuming a taxpayer meets the threshold tests of demonstrating that the entertainment or meal cost represents an ordinary and necessary business expense and then shows that the expense satisfies (or is excepted from having to satisfy) the ‘directly related’ test or the ‘associated with’ test, it must still meet the rigorous substantiation requirements. In essence, the rules bar any deduction for an expenditure on the basis of the unsupported testimony of the taxpayer or on the basis of his approximations.

          Accordingly, to secure any portion of the deduction, the taxpayer must substantiate all entertainment and meal expenses by adequate records or sufficient evidence corroborating his own statement as to (1) amount, (2) time and place, (3) business purpose, and (4) business relationship of the person entertained. The substantiation requirements are strictly construed, and the taxpayer’s failure to satisfy their particulars entails complete disallowance of the deduction.

          All this said, don’t forget that most meals and entertainment expenses, if deductible, are limited to a 50% deduction. Additionally, expenses related to an entertainment facility or membership are not deductible at all, but the cost of separately stated expenses incurred at such a place may be deducted subject to the above limits including the 50% rule.

          Kristina Drzal-Houghton, CPA, MST is partner in charge of Taxation at Meyers Brothers Kalicka in Holyoke; (413) 536-8510.

          By
          Departments

          Health Insurers Expect to Raise Rates by 10%

          WASHINGTON, D.C. — Premiums for employer-sponsored health insurance rose to $13,375 annually for family coverage this year — with employees on average paying $3,515 and employers paying $9,860, according to the benchmark 2009 Employer Health Benefits Survey recently released by the Kaiser Family Foundation and the Health Research & Educational Trust (HRET). Family premiums rose about 5% this year, which is much more than general inflation (which fell 0.7% during the same period, mostly due to falling energy prices). Workers’ wages went up 3.1% during the same period.  Since 1999, premiums have gone up a total of 131%, far more rapidly than workers’ wages (up 38% since 1999) or inflation (up 28% since 1999). For the past few years, the annual rise in premiums has been more moderate than the double-digit growth experienced earlier this decade. As Congress considers health reforms building on the existing employment-based system, the annual Kaiser/HRET survey provides a detailed picture of private health insurance coverage and costs. The survey found that 60% of firms offer health benefits to any of their workers this year. As in the past, the smaller the firm, the less likely it is to offer health benefits — with fewer than half (46%) of the smallest employers (three to nine workers) offering health benefits. Among those firms offering benefits, 21% report they reduced the scope of health benefits or increased cost sharing due to the economic downturn, and 15% report they increased the worker share of the premium. The survey also reveals that a growing number of workers who are covered by their employer are facing high deductibles in their plans in addition to contributing to the premiums for their coverage. In 2009, 22% of covered workers must pay at least $1,000 out of pocket annually for single coverage before their plan generally will start to pay a share of their health care bills, up from 18% last year and 10% in 2006.

          Retail Sales Top Expectations

          WASHINGTON — The Commerce Department’s U.S. Census Bureau recently reported that retail sales rose 2.7% in August, well above the increase of 2.0% private analysts had expected. Motor vehicle sales jumped 10.6%, while sales excluding motor vehicles increased 1.1%, and sales excluding motor vehicles and gasoline rose 0.6%. Also, the Census Bureau announced that advance estimates of U.S. retail and food services sales for August, adjusted for seasonal variation and holiday and trading-day differences, but not for price changes, were $351.4 billion, an increase of 2.7% from the previous month, but 5.3% below August 2008. Total sales for the June-through-August 2009 period were down 7.6% from the same period a year ago.

          Initial Unemployment Claims Decrease

          NEW YORK — In the week ending Sept. 12, the advance figure for seasonally adjusted initial unemployment claims was 545,000, a decrease of 12,000 from the previous week’s revised figure of 557,000. The four-week moving average was 563,000, a decrease of 8,750 from the previous week’s revised average of 571,750. The advance seasonally adjusted insured unemployment rate was 4.7% for the week ending Sept. 5, an increase of 0.1 percentage point from the prior week’s unrevised rate of 4.6%. The advance number for seasonally adjusted insured unemployment during the week ending Sept. 5 was 6,230,000, an increase of 129,000 from the preceding week’s revised level of 6,101,000. The four-week moving average was 6,180,250, a decrease of 5,500 from the preceding week’s revised average of 6,185,750. The fiscal year-to-date average for seasonally adjusted insured unemployment for all programs is 5.636 million. Extended benefits were available in several states, including Massachusetts. The highest insured unemployment rates in the week ending Aug. 29 were in Puerto Rico (6.8%), Oregon (5.7%), Pennsylvania (5.7%), Nevada (5.5%), Michigan (5.2%), Connecticut (5.1%), New Jersey (5.1%), California (5.0%), Wisconsin (5.0%), North Carolina (4.8%), and Rhode Island (4.8%). The largest increases in initial claims for the week ending Sept. 5 were in Washington (+2,620), Pennsylvania (+2,573), Massachusetts (+1,565), North Carolina (+1,332), and Illinois (+1,218), while the largest decreases were in California (-2,751), New York (-2,479), Wisconsin (-1,149), Texas (-809), and New Jersey (-700).

          Holyoke Establishes Energy Committee

          HOLYOKE — As the city pursues its goal of reduced reliance on fossil fuels, a new Holyoke Energy Committee will work together with Mayor Michael J. Sullivan to further the efforts being done to capitalize on Holyoke’s green assets. A primary goal will be to reduce the energy consumption of the municipality as well as improve the overall level of sustainability of Holyoke through programs to encourage residents and businesses to be more green on a day-to-day basis. Committee members serving on the new board are William Fuqua, superintendent of public works; James Lavelle, director, Holyoke Gas & Electric; Kathleen Anderson, Office of Planning & Development; Fire Chief David Lafond; Melinda Lane, Police Department; and Whitney Anderson, maintenance administrator, Holyoke School Department. The first task of the committee will be to satisfy the requirements of the state’s Green Communities Act to be considered a Green Community. The city was recently awarded a Green Communities Technical Assistance Grant from the Mass. Department of Energy Resources, Green Communities Division, to assist in the completion of these requirements. Once considered a Green Community, Holyoke will qualify for portions of a $10 million grant and have higher priority in some grant rounds in the state.

          Output Figures Give Economists Bright Outlook

          WASHINGTON — Industrial output rose 0.8% in August, following an upwardly revised increase of 1.0% in July. Production in manufacturing expanded 0.6% in August, and the index excluding motor vehicles and parts increased 0.4%. The gain in July for manufacturing was revised up 0.4 percentage point, to 1.4%; in addition, factory output for April through June is now somewhat less weak than reported previously. Production at mines moved up 0.5% in August. The output of utilities gained 1.9%, as temperatures swung from an unseasonably mild July to a slightly warmer-than-usual August. At 97.4% of its 2002 average, total industrial production was 10.7% below its level of a year earlier. In August, the capacity utilization rate for total industry advanced to 69.6%, a level 11.3 percentage points below its average for the period 1972 through 2008.

          Bernanke Sees Difficult Challenges Ahead

          WASHINGTON — A year ago, the expression “systemic risk” became the new clarion call for policy-makers and regulators as they took unprecedented steps to avoid a collapse of the global financial system. On Sept. 15, one year after the Lehman Brothers collapse, the Brookings Institution hosted a forum to explore the tumultuous events of last September, where financial markets stand today and the status of regulatory reforms to prevent the next financial crisis. Federal Reserve Chairman Ben Bernanke gave the keynote address, noting that during the past year the world has “been through the most severe financial crisis since the Great Depression.” Bernanke added that the crisis in turn sparked a deep global recession from which we are now only beginning to emerge. He noted that although the country has avoided the worst, “difficult challenges” still lie ahead. Bernanke said we must work together to build on the gains already made to secure a sustained economic recovery, as well as to build a new financial regulatory framework that will reflect the lessons of the crisis and prevent an occurrence of the events in the past two years. He concluded that he “hopes and expects” after reviewing developments a year from now, the country will be able to claim substantial progress toward both objectives.

          By
          Departments

          The following building permits were issued during the month of September 2009.

          AGAWAM

          Frank Ferrentino
          1676 Main St.
          $14,000 — Install 4-foot foundation under existing cement pad

          Riverbend Medical, LLC
          230 Main St.
          $32,000 — General renovations to expand IT/telephone and data room

          Town of Agawam
          760 Cooper St.
          $7,000 — Renovations to the high school

          AMHERST

          Jones Properties, LTD
          15A Pray St.
          $8,000 — Renovate interior of hair salon

          CHICOPEE

          AHH Inc.
          10 David St.
          $20,000 — Interior renovations

          Daniel O’Connell’s Sons Inc.
          275 Meadow St.
          $175,000 — Replace existing shed

          LTL, LLC
          14 Duncan St.
          $10,000 — Repair porch, exterior doors, and windows

          EAST LONGMEADOW

          Berg Family Trust
          130 Shaker Road
          $25,000 — Renovate office space

          Meadowbrook School
          607 Parker St.
          $61,000 — Install new alarm system

          GREENFIELD

          Fair Business, LLC
          74 Fairview St.
          $52,000 — New roof

          Franklin Medical Center
          164 High St.
          $13,000 — Installation of two-hour fire separation partition and ’90-minute’ doors

          Roman Catholic Church
          221 Federal St.
          $7,000 — Roof renovations

          Town Of Greenfield
          1 Lenox St.
          $4,500 — Remove and replace existing guard/hand rails at high school

          HOLYOKE

          Holyoke Machine Inc
          514-522 Main St.
          $21,000 — New roof and insulation

          O’C Ingleside LLC
          361 Whitney Ave.
          $719,000 — Construction of new laboratory for Baystate Health

          LUDLOW

          Big Y Trust
          433 Center St.
          $54,000 — Partitions

          		  

          NORTHAMPTON

          Crocker Building Company Inc.
          296 Nonotuck St.
          $30,000 — Install metal siding by loading dock

          John Scott
          52 Round Hill Road
          $35,000 — Interior renovations at Clarke School

          Sackrey Construction
          30 Crafts Ave.
          $114,000 — Construction of handicap ramp and bathrooms

          SPRINGFIELD

          Baystate Medical Center
          471 Chestnut St.
          $12,000 — Reline chimney

          Block Realty
          504 St. James Ave.
          $9,000 — New roof

          Diocese of Springfield
          155 Eddywood St.
          $240,000 — Minor classroom renovations and construction of new vestibule enclosure

          Falcon Management
          One Monarch Place
          $100,000 — 8th-floor build out

          Hampden County Physicians
          300 Stafford St.
          $259,000 — Interior renovation of 3,000 square feet of space for doctor’s office

          Holyname Parish
          37 Alderman St.
          $153,000 — Interior renovations

          Javal, Inc.
          1801 Page Blvd.
          $39,500 — New roof

          O’Connell Oil
          570 Sumner Ave.
          $41,000 — Remodel existing building

          Yellow Brick Property
          270-272 Center St.
          $30,000 — Repair front and side porches

          SOUTH HADLEY

          PVPA School
          15 Mulligan Dr.
          $57,000 — Renovations

          WESTFIELD

          Berkshire Bank
          31 Court St.
          $370,000 — Interior renovations

          WEST SPRINGFIELD

          SUK Realty Trust
          1144 Elm St.
          $18,000 — Re-roof apartment building

          By
          Departments

          Ten Points About : The Newly Amended Identity Theft Regulations

          By AMY B. ROYAL, Esq.

          1. On August 17, the state Office of Consumer Affairs and Business Regulations announced a new round of revisions to the identity theft regulations that are intended to be less onerous on smaller businesses and more consistent with federal law.

          2. The regulation’s new effective date is March 1, 2010. This is the third time that these regulations have been extended.
          3. The most dramatic change to the newest proposed set of regulations is the adoption of a “risk-based” approach to information security.
          4. With the new risk-based approach, size matters. Under this new approach, businesses are permitted to take into account their particular size, scope, amount of resources, nature and quantity of data collected or stored and the need for security when creating and implementing their information-security program.

          5. The changes in the regulations are especially important to small businesses that do not handle and store large amounts of personal information.

          6. The regulations soften the requirements for businesses that only store personal employee information as opposed to those businesses that also store personal customer information.
          7. The regulations clarify that they apply to “those engaged in commerce,” meaning those who collect and retain personal information in connection with the provision of goods and services or for the purpose of employment.
          8. The computer security requirements of the new regulations apply to a business if they are technically feasible. This means that if there is a reasonable means through technology to accomplish the required result, then those reasonable means must be used.
          9. Whether your business is small or large, your information security program must be in writing.

          10. The regulations require encryption of portable devices where it is reasonable and technically feasible. The definition of encryption has been amended to make it technology neutral.

          Although the regulations have again been delayed, it is still important to begin planning for compliance now, especially since the information security program must be developed, written and implemented, which includes training employees in the program, by March 1, 2010.

          Amy B. Royal, Esq. is a partner in the law firm of Royal & Klimczuk, LLC. She specializes in management-side labor and employment law; (413) 586-2288 or [email protected].

          Power House

          By
          John Mathews
          Sections Supplements
          New Central Heating Plant at UMass Sets the Standard for Energy Efficiency
          John Mathews

          John Mathews shows off UMass Amherst’s new, $133 million central heating plant.

          The new, $133 million central heating plant, or CHP, at UMass Amherst has been drawing plenty of attention — and winning its share of accolades from the industry trade publications — since opening last year. The reasons are simple: the new standards it is setting for efficiency and low emission levels, and the manner in which it builds a bridge of sorts between older technologies and the future of renewable energy.

          John Mathews nearly wore out the phrase ‘state of the art’ as he talked about the new central heating plant (CHP) at UMass Amherst.

          He used it to describe nearly every facet of the gleaming, $133 million facility, the building of which has been Mathews’ primary focus for more than a decade now.

          Indeed, while standing on the roof of the glass and steel structure, Mathews pointed out the aesthetic refinements of the building, from smokestacks sheathed with a metal mesh scrim to south-facing high-tech windows, to that soaring roofline echoing the neighboring Mullins Center.

          Mathews, assistant director of the Facilities Planning Division at UMass Amherst, has been the project manager for the $133 million CHP, and after 12 years, he’s happy not only to see the project finally finished, but to have it recognized as a standard-bearing example of the future for district energy facilities.

          Dedicated this past April, the CHP is the latest example of UMass leading the way in providing responsible answers to the energy needs of the 21st century. The technology utilized throughout the facility, from mechanical to architectural, has helped contribute to a 30% reduction of the school’s carbon footprint. Overall, the CHP has reduced the greenhouse gas emissions at UMass by approximately 75%.

          Mathews gave BusinessWest a tour of the facility recently, and described the innovations that have made this power house the latest word in efficient energy production.

          Steam of Consciousness

          The CHP replaces a power plant that was completed in 1910. Mathews joked that the campus technology had been a contemporary of Teddy Roosevelt as he stormed Cuba during the Spanish American War. The university was then in its heyday as an agricultural college.

          “That technology had been added onto in the ’40s, ’50s, and ’60s,” he continued, “but you need the reliable and quality power today to function as a modern research facility, which in so many ways UMass has become.”

          Financed by the UMass Building Authority (UMBA), a separate state agency from the university, the facility was first blueprinted in the 1990s, when the school decided that the time had come to finally replace the old coal-fired power plant, which over time became close to the hub of the growing campus.

          The UMBA is responsible for all facets of university capital construction, from financing to design and construction. Upon completion, the buildings are then turned over to the campus physical plant operations. In the case of the CHP, the decision was made to use the same architectural firm, Cambridge Seven, that designed the Mullins Center.

          The 1,400-acre Amherst campus has more than 10 million square feet of space in more than 200 buildings. More than 25 miles of steam lines bring power to these buildings, and the CHP is at the core of it all.

          The primary energy needs for the university are steam and electricity. Steam is used throughout the year, for hot water, heating in the winter, but also used to run absorption chillers in warmer months. “As steam cools, it contracts by 1,000%,” Mathews explained. “That vacuum allows us to generate cold water that is then put into air conditioners.”

          The heart of the CHP is a 10 megawatt gas turbine powered by a jet engine. The process is called combined-cycle technology, and while the machinery looks high-tech, Mathews’ description makes it seem pretty simple.

          “We fire natural gas or oil into the jet engine, and that spins an electric turbine generator which makes electricity,” he said. “It has an air compressor, with rows of fan blades that compress the air to 450 pounds per square inch, where we inject gas into a combustion chamber. Gas expands as it combusts, and it spins the fan blades, spins the rotor, and makes electricity.

          “The heat from that process exhausts at 900 degrees Fahrenheit,” he continued, “and that exhausts into a heat recovery boiler. There’s an additional duct firing natural-gas burners like a backyard barbecue, but in an industrial size, 72 burners, and that fires the temperature in the boiler up to about 1,500 degrees Fahrenheit.”

          Thus, the two demands for the campus, electricity and steam, are met. According to the CHP’s specs, the gas turbine produces 10 million watts of electricity at 13.8 kilovolts. An additional 4.5-megawatt steam turbine generator adds to the electrical output.

          While most people would think that a state-of-the-art and efficient district energy facility would incorporate some form of renewable fuel source such as solar, geothermal, or wind, Mathews explained that for the requirements of this power plant, fossil-fuel consumption is still the best possible way to meet the energy needs of the university community.

          “The CHP is an important bridge between the older technologies and the future of renewable energy technologies,” he said. “Solar is still very expensive per kilowatt hour, and so are fuel cells, which are 10 times the cost of energy from fossil fuels. Nuclear power is hard to site. Renewable energies just need more time to develop. In the meantime, we have these technologies available to us that will have a significant contribution in reducing greenhouse gas emissions.”

          So what the CHP does do incredibly well is use existing methods of fuel consumption and make them more efficient than ever before. Traditionally, a power plant utilizing steam turbines for the production of electricity captured about 35% of the available energy in their fuel, wasting the other 65% into the atmosphere and the environment as ash. The CHP uses over 80% of the available energy in the fuel.

          “Almost close to optimum use per pound of fuel is captured here,” Mathews continued. “Per pound of fuel, we are generating twice as much electricity as a traditional power plant, plus half the greenhouse gas emissions of a power plant. This facility was responsible for significant reductions of greenhouse gas emissions for all state-owned facilities in the Commonwealth. This one facility. And there’s not a solar cell in the place.”

          He said that state agencies have wanted a power plant of this sort to be built for a long time. The Massachusetts DEPA, along with those of California and New York, has been pushing the industry to do better and be more efficient.

          “The permits they issued for this facility were stricter than those for the facility they did before ours,” Mathews said, “and the permits after this will be even stricter. They’re pushing the vendors to further develop their technology, to lower total emissions.

          “We are meeting the most stringent air-pollution-control standards in the country,” he continued. “There is no other facility of this kind, of this size, in the country that has such low emission limits as we have. So it has really challenged the manufacturers to meet those low limits. They are trying to use these technologies to make the higher limits around the country meet these limits.”

          But the emissions aren’t the only aspect of the CHP that make it a model for efficiency.

          Waste Not, Want Not

          In the past, steam traveling from the power plant to the campus was lost in the process, and not successfully recirculated back to the source. Mathews estimated that the older facility would get on average of 80% to 90% of the steam returned.

          To make up for that loss, additional water was pumped in from the Amherst town water supply. “We were using about 150,000 to 250,000 gallons per day of make-up water for steam,” he said.

          But in true fashion for a model of efficiency, the CHP uses so-called gray water, non-industrial wastewater, from the nearby Amherst town wastewater treatment plant. “We treat it through two different treatment processes, sterilizing it and also reducing the suspended materials and minerals,” he explained. “By doing so, we are diverting about 11% of its flow to the Connecticut River.

          “Recycling the water saves something in the neighborhood of 65 million gallons per year taken from the drinking water supply,” he continued.

          But it’s not just the state agencies that have recognized the CHP as a standard bearer for regional energy facilities.

          Combined Cycle Journal, the industry’s leading trade publication, gave the UMass facility one of its highest recognitions for 2008, the Pacesetter Plant Award. The International District Energy Assoc., a non-profit with goals of energy efficiency and environmental quality, gave UMass Amherst an award at the CHP’s opening for leading sustainable campus in America. Mathews said that he is currently seeking federal recognition, with an award from the U.S. Department of Environmental Protection for Combined Cycle Technology.

          But the CHP is just one example of the school taking the lead with regard to its own environmental impact.

          “As a campus, environmentally, we have just instituted about 40 energy-conservation measures,” said Mathews. “We replaced 12,000 light fixtures on campus, about 5,000 plumbing fixtures, modernized our chillers and air-conditioning equipment. We have effectively reduced our steam and electrical demand by over 20% during the design of this project” — such a reduction in demand, in fact, that the CHP was able to eliminate one of the large boilers from the facility’s array.

          The CHP may be the tip of the spear for central power plants, but for the school also. UMass will further its green commitment with two new buildings in the pipeline. As Mathews puts the finishing touches on this building, he mentioned a new police station just out to bid now which is designed to be a LEED gold structure, and a $144 million science building, with a LEED level to be determined.

          With the power plant designed to meet the school’s energy demands for the coming decades, Chancellor Robert Holub said, “this first-rate building advances UMass Amherst’s leadership in higher education with development of one of the nation’s most efficient and environmentally friendly energy facilities. It also will contribute significantly to meeting the governor’s goals for reducing the carbon footprint of state facilities.”

          Mathews said that he’s given tours of the CHP to organizations facing similar projects, and he’s happy to use the plant as a model of what could be. “This is a public facility, so we’re not here to make a profit,” he said. “But there are private-sector developers for district power plants throughout the world who are struggling to make this viable for them. Cities and towns and state agencies need to provide more incentive for the construction of these kinds of facilities.”

          While the university continues to be on the front line for alternative energy sources, its own needs are met for the coming decades by this example of efficient operation. UMass, in more ways than one, is proving again to be a powerhouse in efficient energy answers.

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