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Exercise Caution with Data Centers

By Contributor
Opinion

When a massive, $4 billion data center was first proposed for a mostly forested site in the north end of Westfield five years ago, it was a far different world when it came to data centers and how people viewed them.

Back then, there were concerns about electricity and water use, noise, and the development of large tracts of land for comparatively few jobs. But much of the focus was on tax revenue for individual cities and towns, and how data centers might be a boon for communities in Western Mass. with the requisite large tracts of land, and especially municipalities like Westfield and Holyoke, with comparatively cheap power, and lots of it.

But much has changed, especially in the past few years, and the potential benefits of data centers have been lost in a sea of surging public opposition to such facilities, locally and across the country. Indeed, such opposition — from citizens and local governments alike — is blocking or delaying at least 75 projects worth approximately $130 billion. U.S. Sen. Bernie Sanders of Vermont has called for a nationwide pause on data center construction, citing environmental and even ethical concerns about AI.

In Westfield, a project that has been dormant — some have gone so far as to say it’s been abandoned — has come under new scrutiny even as the developer, Servistar Data Center Campus, has been meeting with Mayor Michael McCabe and others to address concerns about local power, water, and environmental impacts. A moratorium is being considered.

It’s the same in Holyoke, home to the Massachusetts Green High Performance Computing Center, where the City Council is currently considering legislation to restrict data centers in the wake of a proposed $200 million project at the former Hampden Paper complex that has sparked controversy. The council is advancing a proposed moratorium on data centers while the city establishes new environmental and zoning regulations, a tactic being deployed across the country in cities like New Orleans, Tulsa, and Birmingham, and one of many designed to delay or block such developments.

In Lowell, a city in the eastern part of the state which is already home to one data center, officials recently voted to enact a one-year moratorium on data center development (and planned expansion of the existing facility) amid concern from residents.

While we are generally pro-development, especially at a time when this region needs new sources of jobs and all municipalities could use the tax revenue that such facilities can generate, we understand the calls for moratoriums and support their passage.

We need to better understand all the risks from construction of such massive facilities, not only to water and electricity supplies, but to the health of those in the cities and towns where they are proposed.

These centers have the potential to benefit the local economy in some ways, but in many locations across the country, they have proven to be very unpopular neighbors. So these communities would be wise to take a step back before taking some big steps forward.

There Is No Easy Answer

By Contributor
Opinion

Boston Globe business columnist Larry Edelman took a lot of heat — as in a LOT of heat — recently for suggesting that people working remote and hybrid schedules should get back to the office full time to support those businesses that, well, depend on the business crowd.

That’s because he’s worked remotely since the pandemic, and rarely comes to the office.

This stunning display of hypocrisy aside, asking people to return to the office five days a week — as Fidelity Investments has done, a move that helped inspired the column — seems a little like asking why there isn’t a Friendly’s around the corner anymore or a video store down the block. 

Those days are gone, and they are not coming back, even if people will still suggest that, to help out those downtown businesses, it would be good if people came to the office. Springfield Mayor Domenic Sarno did it for a while (not so much recently) to very lukewarm responses.

“Where and how people work, and how we simultaneously keep cities and their downtowns viable, is a very complicated matter, one that can’t be addressed by simplistic statements like ‘bring everyone back to work five days a week.’”

The reason for such responses was made clear in the days-long retort to Edelman’s suggestion, much of it coming in the form of reasons why working remotely works, why it makes sense, and why people are going to keep doing it.

These included everything from the price of gas and the sky-high cost of daycare to the amount of time saved by people who have long commutes, which have become more common as people struggle to find housing they can afford in and near the cities where they work.

But mostly, the comments noted that a one-size-fits-all, five-day-a-week work schedule, like the fax machine, is a relic of the past. The present and future call for flexibility and schedules that are far more likely to meet the needs of the employee, and not necessarily the employer or the downtown coffee shop or deli.

Which brings home the point that where and how people work, and how we simultaneously keep cities and their downtowns viable, is a very complicated matter, one that can’t be addressed by simplistic statements like ‘bring everyone back to work five days a week.’

It’s especially complicated in cities like Boston — where full, thriving office towers subsidize residential property taxes and city services — but also in municipalities like Springfield.

The downtown office towers there are very quiet, especially on Fridays, and even more so on Fridays in the summer. Meanwhile, a few restaurants have closed, and many others are struggling, in part because there are fewer workers getting morning coffee, going to lunch, or grabbing a beer after work.

It’s easy to say, ‘bring everyone back to the office.’ But that just isn’t going to happen. As we said, this is now a societal problem for which there is no easy answer.

Mental Health Requires More Than AI

By Contributor
Opinion

By Elaine Campbell, PsyD

When it comes to seeking mental health information, online searches and chats with artificial intelligence (AI) can help us sift through data, read about others’ experiences and opinions, and begin to make sense of what we’ve been feeling. It can also lead us to local resources, reviews of clinics and clinicians, and to info on who has the shortest and longest wait times.

All of this is good to know. Having AI at our fingertips is like having a compass in our backpack — a valuable tool to give us initial direction in our quest to feel better.

For the journey ahead, however, we’ll need more — because, while AI is impressive, and becoming more so every day, it will never be human. And when we’re struggling with whatever it is we’re struggling with, there’s nothing like sharing that with someone who knows the human condition from the inside out: who helps us better understand ourselves by bringing their compassion and empathy to the discussion. This is the most healing quality professional therapists offer to the people they work with. 

Professional therapists are also knowledgeable about brain science, including the link between mental health and genetic factors. That’s why they pay careful attention to a person’s family history when they first meet with them, just as medical providers do. And family history can explain a lot. 

When people start experiencing psychological symptoms that are uncomfortable or upsetting, they may feel that this is unique to them, or think that they somehow caused it. Yet, nothing could be farther from the truth. And when encouraged to look back through their family tree, they frequently discover a parent, grandparent, or other relation who also had bouts of the blues, or who stayed close to home for fear of panicking in public, or who never graduated high school because they had too much trouble sitting still. 

In the same way that our family medical history can make us more prone to developing arthritis, high blood pressure, or diabetes, so may it increase the likelihood of our experiencing depression, anxiety, or other mental health challenges. Knowing more about the impact of brain science and genetics on our mental health can speed up the time it takes to get the help we need and equip us with strategies to help maintain our health over time. 

Sometimes, these genetic links are clear. Other times — especially with regard to mental health — they’re harder to pinpoint because people may have been reluctant to admit they needed help to address the symptoms they were having. Fortunately, we now have more treatment options to offer than ever before, given our increased understanding of how the brain works and the impact this can have on our thoughts. 

While professional therapists are pulling together science, family history, and facts to help someone better understand what they’re going through, they may also call on the expertise of their medical colleagues to explore medication and/or other treatment options. Listening with full attention and care, therapists and providers work together to create space for people to view their present situation with greater clarity and envision the positive potential ahead. 

Face-to-face therapeutic relationships are not something that can ever be branded, packaged, or measured by algorithms alone; they are deeply human and unique to each person and their specific life circumstances. As a therapist myself, I believe that every one of us can benefit from therapy at various points in our lives, when physical and/or psychological symptoms show up, to let us know that it’s time to pay attention. It’s the human condition, after all. And when this happens, how fortunate we are to have support available.  

Dr. Elaine Campbell is senior vice president of Clinical Services for ServiceNet and River Valley Counseling Center.

Time to Inspect Workplace Policies

By Contributor
Opinion

By Michael Lewis, Esq.

Federal workplace enforcement has picked up speed. The EEOC continues to pursue discrimination, accommodation, and retaliation claims. OSHA has renewed its focus on heat hazards. The NLRB has adjusted charge-handling guidance in ways that can shape how workplace disputes start, spread, and settle. For employers, the point is simple: now is the right time to inspect your policies, your records, and the choices your managers make every day.

The risk rarely begins in court. It usually begins earlier, with a charge, an inspection, or a demand for records. At that stage, agencies tend to look for the same things: a written policy, a clear paper trail, and proof that the company followed both. When the file tells a scattered story, the problem grows. When the handbook says one thing and supervisors do another, the gap invites scrutiny.

The EEOC’s recent activity reflects a steady push toward disability issues, retaliation claims, and broader workplace practices, not just one-off incidents. That should force a hard question. If an employee requests an accommodation tomorrow, would your managers know the next step? If an employee reports bias, would your team respond and document the response in a way that holds up under scrutiny? A policy alone will not carry the day. Your records, training, and follow-through will do that work.

OSHA’s renewed attention to heat hazards carries the same lesson. Employers with outdoor crews or hot indoor worksites should not treat heat as a seasonal annoyance. They should treat it as a safety issue that requires a concrete plan. Water, rest, training, supervisor awareness, and site-level judgment all count. So does documentation. If an inspector arrives after a stretch of high heat, you will want more than a binder on a shelf. You will want records that show what your company actually did.

Labor enforcement also remains active, even for non-union employers. Many business owners still assume labor law concerns only union shops. That assumption can create avoidable risk. Employee complaints about pay, schedules, staffing, safety, or workplace rules can raise labor issues in an ordinary workplace. When a manager reacts too quickly or writes a rule too broadly, a routine personnel issue can turn into a charge.

Prevention carries real value. A sound handbook, current policies, manager training, and disciplined recordkeeping can stop problems before they spread. They can also put an employer in a far stronger position when an agency comes calling. Early review usually costs far less than late repair.

Now is a smart time to ask a few blunt questions. Do your accommodation procedures work in practice? Do your wage-and-hour records hold together? Do your safety policies match conditions on the ground? Do your managers document facts, or do they leave gaps for someone else to fill?

Business owners do not need more paper for paper’s sake. They need policies that fit the workplace, records that tell a clear story, and guidance that catches trouble early. A focused review now can spare a great deal of cost, distraction, and strain later. Early attention often marks the difference between a contained problem and a long, expensive fight.

Attorney Michael Lewis is an associate in the Springfield office of Halloran Sage. His practice areas include litigation and dispute resolution, labor and employment, discrimination claims, non-competes and restrictive covenants, and labor disputes.

How to Control Business Costs While Reducing Risk

By Contributor
Law Special Coverage

When Savings Aren’t Savings

By Tanzi Cannon-Eckerle, Esq.

When employers cut costs, the wrong cuts can get expensive fast.

As employers head into the second quarter of 2026, a lot of businesses are in the same mode: cut costs, stay lean, keep moving. The problem is that some ‘savings’ decisions don’t save anything; they just shift the spend from payroll to legal fees, investigations, back pay, and distraction. Here are five cost-cutting moves I’m seeing right now that can blow up fast, and what to watch before you make them.

 

1. Cutting Payroll by Restructuring Too Fast

Layoffs, role consolidations, and schedule cuts are classic budget levers. They’re also where employers make avoidable mistakes. Massachusetts final-pay rules are strict, and wage and hour claims can come with automatic treble damages. If you’re moving fast, slow down just enough to get the basics right: final pay timing, earned vacation where required, clean documentation, and accurate time records.

 

2. Reclassifying Employees as 1099s to Save on Benefits and Taxes

This one looks like an easy win on a spreadsheet. In practice, it’s a liability magnet. Massachusetts uses a tough independent contractor standard (the ABC test), and misclassification can trigger wage claims, tax exposure, and insurance issues all at once. If the job walks and talks like employment with a set schedule, supervision, and core business work, then the 1099 label won’t hold.

 

3. Handling Complaints Off the Record (and Triggering Claims)

When budgets tighten, HR becomes everyone’s side job. That’s when a small issue turns into a big one. Many retaliation claims start with a simple complaint about wages, safety, leave, or discrimination/harassment, followed by a rushed manager move: hours cut, schedule changed, discipline, or termination without a clear record. And if you treat similar employees differently (or a decision hits a protected group harder), you’ve also created discrimination risk. The low-cost fix is boring but effective: consistent process, tight documentation, and manager discipline.

 

4. Treating Accommodations as ‘Nice to Have’ to Keep Staffing Efficient

When every head-count line matters, accommodation requests can feel like operational chaos. But obligations for disability, pregnancy, mental health, and schedule flexibility are expanding, and Massachusetts law is more strict, and accommodation requirements are broader, than federal law. The Pregnant Workers Fairness Act adds another layer. The cheapest path is a consistent, documented interactive process. The expensive path is a quick ‘no,’ a delay, or radio silence.

“The problem is that some ‘savings’ decisions don’t save anything; they just shift the spend from payroll to legal fees, investigations, back pay, and distraction.”

5. Cutting Website Spend (and Getting Tagged with an Accessibility Demand)

Website updates are often first on the chopping block. Plaintiffs’ firms know it, and they look for easy targets: missing alt text, inaccessible menus, unlabeled forms, and non-compliant PDFs. Massachusetts is a hotspot for ADA website accessibility claims, and there’s no small business exemption. Basic fixes usually cost far less than responding to a demand letter or lawsuit.

 

Where Smart Prevention Pays Off

Even in a cost-cutting cycle, a few targeted investments pay for themselves because they prevent the disputes that drain time, money, and leadership bandwidth:

• Payroll and classification audits catch problems before they become claims (and stop payroll leakage).

• Manager training prevents the one bad conversation that turns into a retaliation or leave claim.

• Structured accommodation processes improve retention and reduce ‘quick no’ risk.

• Website accessibility updates reduce demand-letter exposure and improve usability (and often SEO).

• Simple documentation habits make decisions defensible and keep issues from snowballing.

• Fractional general counsel support gives you a senior legal sounding board without the full-time overhead. Just make the phone call so you catch risk early, negotiate smarter, and avoid emergency outside-counsel spend.

 

Tanzi Cannon-Eckerle

Tanzi Cannon-Eckerle

“Even in a cost-cutting cycle, a few targeted investments pay for themselves because they prevent the disputes that drain time, money, and leadership bandwidth.”

 

Why Fractional General Counsel Is a Cost-control Move

A fractional general counsel is designed for businesses that need experienced legal coverage, but don’t need (or can’t justify) a full-time inhouse hire. The ROI is straightforward: you’re buying fewer surprises and faster, cleaner decisions.

Here’s what that looks like in real life and where engaging a fractional GC typically pays for itself:

• Restructure triage before you push ‘send.’ Use sanity-checking layoff selections, documentation, and final-pay steps so a cost-cutting RIF doesn’t turn into a wage claim or discrimination case.

• Clean up classification before it becomes back pay. Review a ‘convert to 1099’ plan and flag the roles that fail the ABC test so you fix the model (or pricing) before you create misclassification exposure.

• Stop the retaliation claim at the manager level. Step in when a complaint comes in to script the next steps (what to document, what not to say, and what actions to pause), so a simple issue doesn’t become a termination plus a lawsuit storyline.

• Replace one-off legal fires with reusable tools. Build offer letter language, separation checklists, accommodation forms, and investigation templates so you’re not paying outside counsel to reinvent the wheel.

• Create contract and vendor leverage. Tighten vendor terms (auto-renew, indemnity, limitation of liability, data/security) and negotiate faster, avoiding the ‘sign now, fix later’ premium.

• Ensure accessibility demand readiness. Create a response plan and coordinate quick remediation so a demand letter doesn’t spiral into expensive, time-sensitive outside counsel work.

• Focus on cost avoidance. Spot wage-and-hour, leave, classification, and documentation issues early before they become claims, audits, or back pay.

• Reduce outside counsel spend. Reserve outside counsel for true specials (litigation and complex deals), not routine day-to-day calls.

• Make faster decisions. Get real-time guidance on terminations, restructures, policies, and vendor contracts so leadership doesn’t stall or improvise.

• Create cleaner documentation. Tighten records, templates, and manager practices so your decisions hold up if challenged.

• Make better risk tradeoffs. When you do take risk, do it with eyes open and with a plan.

For Massachusetts employers trying to lower overhead without creating new liability, the goal is simple: don’t ‘save’ money today and spend more money tomorrow cleaning up the fallout. A little structure, plus the right legal support at the right time, goes a long way.

 

Five Quick Fixes to Reduce Risks and Save Money Now

1. Audit Payroll and Timekeeping. Spend 30 minutes pressure-testing overtime calculations, meal break deductions, and final-pay procedures, and make sure your handbook explains the your compliant procedures properly. This is one of the most expensive categories of Massachusetts employment claims.

2. Re-evaluate Contractor Classifications. Apply the state’s strict ABC test to every 1099 role. Fixing misclassification early beats defending it later.

3. Train Frontline Managers. Most retaliation and accommodation claims start with one poorly handled conversation. Short, targeted training reduces risk fast.

4. Document the Accommodation Process. Use a simple, repeatable form to track ADA and pregnancy-related requests. Consistency is one of your strongest defenses.

5. Fix Website Accessibility Basics. Add alt text, label forms, caption videos, and update PDFs. These are low-cost improvements that can reduce ADA exposure and improve customer reach.

 

Tanzi Cannon-Eckerle is a local business and labor & employment attorney operating as fractional general counsel for businesses in the New England area; [email protected]; (413) 369-9220; www.gcbycannon.com

 

How to Approach Data Security Concerns — and Compliance

By Contributor
Law

Safety First

By John S. Gannon, Esq.

 

Workplace privacy and data security are growing concerns for employers as they contend with advanced cybersecurity and ransomware threats, instant transfers of sensitive personnel information, an abundance of employee and medical information that needs to be protected, and laws that protect employees from intrusions into their privacy.

Employees regularly provide their employers with sensitive personal information, such as health records, Social Security numbers, and tax and payroll information. Businesses that fail to implement adequate security measures to safeguard this information can be held liable if this data is compromised.

For example, although not an employment case, in 2022, T-Mobile agreed to pay $350 million to settle a class action lawsuit focused on a 2021 data breach impacting more than 76 million people. And in 2023, Whole Foods paid $300,000 to settle a class action lawsuit brought by employees who claimed the grocery giant unlawfully collected voice data from employees who worked at the company’s distribution centers.

John S. Gannon

John S. Gannon

“Employees regularly provide their employers with sensitive personal information, such as health records, Social Security numbers, and tax and payroll information. Businesses that fail to implement adequate security measures to safeguard this information can be held liable if this data is compromised.”

In Massachusetts, the state’s Data Security Law and Regulations set stringent standards for the protection of personal information of Massachusetts residents (including employees) and mandate compliance from businesses handling such data. The law and regulations establish minimum standards to be met in connection with the safeguarding of personal information contained in both paper and electronic records. They are aimed at ensuring the security and confidentiality of sensitive data and protecting against unauthorized access to, or use of, such information that may result in substantial harm or inconvenience to any Massachusetts resident.

 

The WISP Requirement

Under the Massachusetts Data Security Law and Regulations, if your business (wherever it’s located) collects, stores, or uses personal information about a Massachusetts resident, the business is required to implement and maintain a comprehensive written information security program (WISP). This includes employers who collect personal information about their workforce, which virtually all of them do.

The WISP is required to include administrative, technical, and physical safeguards for protection of personal information (PI) about a resident of the Commonwealth of Massachusetts.

For the purposes of the WISP, PI means a Massachusetts’ resident’s first name (or initial) and last name, in combination with the resident’s Social Security number, driver’s license number or state-issued ID card number, or financial account number or credit/debit card number. According to the state regulations implementing the Massachusetts Data Security Law, a WISP must include:

• Designating one or more employees to maintain and supervise WISP implementation and performance;

• Identifying and assessing reasonably foreseeable internal and external risks to the security, confidentiality, and/or integrity of any electronic, paper, or other records containing PI;

• Evaluating and improving the effectiveness of the current safeguards for limiting security risks, including proper training of employees on the importance of data security and reviewing means for detecting and preventing security system failures;

• Developing security policies for employees relating to the storage, access, and transportation of records containing PI;

• Imposing disciplinary measures for violations of your WISP rules;

• Preventing terminated employees from accessing records containing PI;

• Taking reasonable steps to select and oversee third-party service providers who have access or your PI; and

• Reviewing the scope of the security measures at least annually or whenever there is a material change in business practices that may reasonably implicate the security or integrity of records containing PI.

We typically encourage employers to work with counsel when they are developing a written information security program, as it must be designed to address the businesses’ risk profile while considering compliance obligations under the Massachusetts Data Security Law and Regulations.

 

What to Do If You Experience a Data Breach

If your business experiences a data breach, having a compliant WISP in place — while helpful — is not enough to meet your obligations under the Massachusetts Data Security Law. If a business knows or has reason to know they have experienced a data breach, the business must promptly notify the state Attorney General’s Office as well as all affected employees with written notice.

The notice to the Attorney General’s Office must explain the nature of the security breach or unauthorized access or use of PI, the number of Massachusetts residents affected by such incident at the time of notification, the person responsible for the incident (if known), the type of PI compromised, and all the steps the business has taken or plans to take relating to the incident, including maintaining and updating the WISP.

As for the employee notice, that must include information regarding he resident’s right to obtain a police report; how the resident can request a credit freeze, the information a resident will need to request a credit freeze; and that there is no fee for requesting, temporarily lifting, or permanently removing a security freeze with any of the consumer reporting agencies.

When a breach occurs, we recommend working with those who are experienced in supervising and conducting a prompt and effective data breach response. This may involve interviewing employees, working with IT staff or external forensics investigators to determine the nature and extent of the breach, drafting and submitting required notices to affected individuals and the Massachusetts Attorney General’s Office, and revising policies and procedures to prevent future data breaches.

 

John Gannon is a partner with Skoler, Abbott & Presser, P.C., a Springfield-based law firm exclusively practicing labor and employment law for more than a half-century, focusing on litigation avoidance, employment litigation, and labor law and relations. He specializes in employment law and regularly counsels employers on compliance with state and federal laws; (413) 737-4753.

How to Reduce Massachusetts Estate Taxes for Married Couples

By Contributor
Law

A Matter of Trusts

By Gina M. Barry, Esq.

 

In Massachusetts, if you pass away owning assets worth more than $2 million, your estate will likely owe Massachusetts estate tax. Fortunately, given a relatively recent change in the law, Massachusetts estate tax would be paid only on the amount over $2 million, as opposed to on the entire estate.

Many people think that their estate is not valued at more than $2 million; however, it is very easy to reach this level of value when you consider that every asset you own is valued for estate tax purposes. The focus of this article is on how married couples can use trusts to minimize, or possibly eliminate, the Massachusetts estate tax that would be due without this planning.

Under Massachusetts law, for deaths in 2026, there is no estate tax due so long as the decedent’s estate is not valued at over $2 million. Moreover, there is no estate tax due when all assets are left to a surviving spouse, as there is an unlimited marital deduction that applies regardless of how much money one spouse leaves to another.

The potential trap is that, upon the second death, when the surviving spouse is holding the entire estate, their estate will likely be taxed at a larger percentage. This is because the $2 million Massachusetts estate tax exemption is not portable between spouses. When the second of the two spouses dies, their exemption is still only $2 million.

Gina M. Barry

Gina M. Barry

“Many people think that their estate is not valued at more than $2 million; however, it is very easy to reach this level of value when you consider that every asset you own is valued for estate tax purposes.”

A common estate planning technique to minimize, or possibly eliminate, Massachusetts estate tax is creating credit shelter trusts, which would allow both spouses to pass up to $2 million without paying estate tax.

As assets left outright to the surviving spouse would qualify for the marital deduction instead of using the estate tax exemption, it is necessary to use a system of trusts to cordon off the $2 million exempt from tax in Massachusetts from the surviving spouse’s direct and unfettered access.

Thus, the surviving spouse is forgoing control of the assets held in their deceased spouse’s trust to realize the goal of paying less or no estate tax when both spouses have passed away. Although the surviving spouse does not have unfettered access to the trust funds, they would have access according to the trust’s rules.

 

How It Works

Upon the passing of the first spouse to die, a subtrust will hold the $2 million exemption amount for Massachusetts purposes. With respect to the assets held in this trust, the income (money earned on trust assets) would automatically be distributed to the surviving spouse.

The surviving spouse may also be given an annual ‘5 and 5’ power that allows them to demand a distribution of 5% of the principal or $5,000, whichever is greater. In addition, should the surviving spouse require more monies to live in the manner they were accustomed to living when their spouse was alive, principal (trust assets) may be distributed at the trustee’s discretion.

A second subtrust, for Massachusetts purposes, will include the remainder of the estate, meaning any assets over and above $2 million. This trust will also provide the surviving spouse with all income and with principal distributed at the trustee’s discretion — and, again, the surviving spouse may be given the option to exercise a ‘5 and 5’ power as described above.

When the second spouse passes away, any monies in the first subtrust ($2 million), as well as any growth, will not be taxed in their estate. Thus, the trust has made these monies available to the surviving spouse for their needs without giving that spouse the direct ownership that would cause inclusion in their estate for estate tax purposes when they pass away.

As the surviving spouse will interact extensively with the trustee of the trust following the death of the first spouse, it is very important to choose a successor trustee that will get along with the surviving spouse. The successor trustee may be the surviving spouse, but it is highly recommended that there be a co-trustee serving along with them, such that the surviving spouse can be insulated from participating in making discretionary distributions of principal.

Very often, married couples choose to name their children as successor trustees to serve with or without the surviving spouse. When both spouses have died, the balance of the trust property would be distributed as set forth in the trust, usually outright to the married couple’s children or held in a continuing trust for their benefit.

 

Bottom Line

A credit shelter trust can also help to reduce or eliminate federal estate tax; however, for 2026 deaths, federal estate tax only impacts estates greater than $15 million. Couples with assets valued at $15 million or more would also want to explore additional planning opportunities that are beyond the scope of this article.

Any married couple wishing to take advantage of estate tax planning is encouraged to schedule an appointment with an attorney who works primarily in the area of estate planning. It is imperative that you plan now to avoid estate taxes later.

 

Gina M. Barry is a shareholder with the law firm Bacon Wilson, P.C. She is a member of the National Academy of Elder Law Attorneys, the Estate Planning Council, and the Western Massachusetts Elder Care Professionals Assoc. She concentrates her practice in the areas of estate and asset protection planning, probate administration, guardianships, conservatorships, and residential real estate; (413) 781-0560; [email protected]

Evolving Technology Is Changing How Businesses Operate

By Contributor
Technology

Straight Talk About AI

By Sean Hogan

AI is everywhere right now. I have never seen a new technology move as fast as this. The pace of change is hard to keep up with, and it is already changing how businesses operate on a daily basis.

In our office, we have been using AI across several areas. Like most companies, we started with the basics. We used tools like Chat and Copilot to help with content writing, documentation, and internal processes. These tools helped us build standards and procedures faster than before.

The impact was immediate. Tasks that used to take hours, like drafting documents or editing content, could now be done in a fraction of the time. We used AI to create job descriptions, prepare presentations, and clean up written communication. It did not replace our work, but it removed a lot of the repetitive effort that slows teams down. That was what I would call phase one of AI.

The next step came when we introduced meeting transcription and summaries. We started using Otter to capture our meetings and generate notes automatically. This was a turning point for us. Instead of worrying about who was taking notes or what might be missed, we had a full record of every conversation.

This made our meetings more productive. People could stay focused instead of trying to write everything down. After the meeting, we had clear summaries, action items, and records we could refer back to. It saved time and reduced confusion. It also helped with accountability because everyone could see what was discussed and what needed to happen next.

Sean Hogan

Sean Hogan

“AI is not just for fun. It can support real marketing efforts, from content creation to visual design to campaign planning. It helps teams move faster and test ideas more easily.”

As useful as that was, AI did not stop there. We quickly moved into what I would call phase two.

AI has become a major force in marketing and design. When we first experimented with AI-generated images and branding, the results were rough. Tools struggled with basic things like spelling and consistency. Logos looked off, and text often did not make sense.

That has changed very quickly. Today, these tools are far more capable. They can generate clean visuals, help brainstorm campaign ideas, and support content creation at scale. My kids actually introduced me to Grok, and we had some fun turning still images into short videos. While that started as entertainment, it showed me how fast the technology was improving.

More importantly, it showed how we could use these tools in a business setting. AI is not just for fun. It can support real marketing efforts, from content creation to visual design to campaign planning. It helps teams move faster and test ideas more easily.

 

Next Steps

From there, we expanded AI into our broader technology stack. We are no longer using it just for administrative tasks or marketing support. We are using it to improve productivity and efficiency across the business.

One of the biggest changes has been in our help desk operations. We have introduced AI into our tier-one support process. With the help of an AI management layer, we can now resolve and remediate common support tickets using a proprietary AI tool. This allows us to handle routine issues quickly and consistently.

The benefit is clear. Our technicians are no longer tied up with repetitive tickets. They can focus on more complex problems that require deeper expertise. This improves both the quality of our service and the development of our team.

It also allows us to deliver a higher level of support to our clients. Instead of spending time on basic issues, our team can focus on solving bigger challenges and providing more value.

Our most recent addition is an AI-powered auto attendant. This is not the old style phone system that most people are used to. This is an agent that can answer calls, ask the right questions, and gather the information we need to help the client. It acts as the first point of contact and sets the tone for the entire interaction.

This has been a major improvement for both our team and our clients. Instead of sending calls to voicemail, clients can speak to an agent right away. The agent collects the necessary details, understands the request, and documents the conversation. That information is then passed along to the appropriate person or team.

Anyone who has ever had to repeat the same issue to multiple people knows how frustrating that can be. This process reduces that problem. The full conversation and transcript are captured and shared, so the next person already has the context they need. If a client needs to open a support ticket, the agent can guide them through the process step by step. It ensures that all required information is collected up front.

There is also a level of consistency that is hard to achieve otherwise. The agent does not forget to ask key questions. It does not miss details. It does not have a bad day or get distracted.

For years, I have emphasized to our team the importance of collecting and confirming information on every call. Do we have the correct phone number? The right email address? The proper contact details? These are simple things, but they matter. The AI agent handles this every time without fail.

We are also looking ahead at how AI can integrate with other systems, including CRM platforms, ERP systems, and inventory management. The goal is to create a more connected environment where information flows smoothly and processes are more efficient.

 

Risk and Reward

This is an exciting time to be in technology. AI represents a major shift, and we are choosing to embrace it.

That said, AI is not without risk. You need to be careful with how you handle data and personal information. Security and privacy should always be a priority. AI tools are powerful, but they need to be used responsibly. That is a much larger topic and one worth discussing in detail on its own.

AI is not perfect, but it is very capable. It can handle complex tasks, support decision making, and free up time for more important work. The key is to use it as a tool. Challenge it. Test it. Find ways to apply it that make your business stronger and more efficient. If you ignore it, you will fall behind. If you use it wisely, it can give you a real advantage.

One last note: I still write my own blogs. But once I am done, I run them through AI to proofread and clean things up. It turns out AI is pretty good at that, too.

 

Sean Hogan is president of Hogan Technology Inc.

These Seven Trends Are Shaping Behavioral Health Benefits

By Contributor
Healthcare News

Meeting a Critical Need

By UnitedHealthcare

 

Behavioral health has become a strategic priority over the past five to 10 years. As utilization rises and employee expectations shift, employers are navigating new pressures: managing costs, meeting demand for specialized support, and demonstrating that their benefits actually drive value.

For organizations trying to support workforce well-being while keeping benefits costs sustainable, understanding these trends is essential. Here are seven trends defining behavioral healthcare in 2026 — and why they matter now.

“One-size-fits-all approaches to mental health are losing ground. Employers are increasingly focused on offering benefits that reflect their employees’ specific circumstances.”

1. Behavioral Health Care Utilization Is Up — and So Are Costs

More employees are seeking mental health support than ever before. In fact, a recent survey found that nearly half of Americans (48%) plan to seek therapy within the next year — a 5% increase from last year. Although this utilization is a positive sign that the stigma continues to decline, it comes with financial consequences. Behavioral health claims have been rising rapidly and are predicted to increase by 10% to 20% in 2026.

The challenge for employers isn’t whether to invest in behavioral health — it’s how to invest wisely. Not every employee needs traditional treatment-first therapy, which can be unsustainable. An estimated 50% of members seeking mental health support may be good candidates for lower-severity options, such as behavioral health coaching or self-help apps. Navigating employees to the right level of care can help manage costs while still getting people the support they need.

 

2. Specialized Support Is Becoming the Expectation

One-size-fits-all approaches to mental health are losing ground. Employers are increasingly focused on offering benefits that reflect their employees’ specific circumstances.

For example, most benefits leaders want to better support neurodivergent employees and families, such as those with autism, dyslexia, and attention deficit hyperactivity disorder. In addition, employers are becoming increasingly aware of the disproportionate mental health burden women tend to be under, whether that’s from the added stress many women tend to take on as the main decision makers for their families or the impact that the maternal health and menopause life stages can have on their bodies and minds.

Similarly, employers are realizing that caregivers more broadly need targeted behavioral health resources. Whether supporting aging parents, children with behavioral health needs, or both, caregivers often face significant stress that spills into the workplace. Organizations that can meet these varied needs may see stronger engagement and retention.

 

3. Increased Burnout Is Impacting Mental Health — and Costs

Burnout has reached a six-year high among American workers. According to recent workforce surveys, 66% of employees reported experiencing burnout in the past year. Gen Z has now surpassed Millennials as the most burnt-out generation.

Return-to-office mandates are adding to the pressure. Seventy percent of employees reported feeling heightened anxiety about the shift back to the office. Working parents, especially mothers, and the ‘sandwich generation’ who are caring for both children and aging relatives are feeling the strain most acutely.

For employers, the takeaway is straightforward: behavioral health costs don’t exist in a vacuum. Workplace policies — including decisions about remote work, flexibility, and workload expectations — shape whether employees thrive or struggle. Organizations that want to manage behavioral health spending may need to look beyond their benefits package and consider how the work environment and culture they create either support emotional wellness or undermine it.

 

4. Employers Want ROI, Not Just Access

Access to care was once the primary metric for evaluating the success of behavioral health benefits. That’s no longer enough. Today’s employers want evidence that their programs are working. They’re looking for measurable outcomes: reduced absenteeism, improved retention, and demonstrable return on investment.

Research suggests that well-designed behavioral health programs can deliver. One analysis found that comprehensive behavioral health benefits generated a pooled ROI of 2.3 times program costs — with every $100 invested yielding roughly $190 in medical claims savings.

As behavioral health usage rises, organizations that can measure and demonstrate impact — without adding administrative complexity — may be best-positioned to meet workforce needs. Working with a carrier that not only has a continuum of behavioral health options to meet different severities of needs, but also the care navigation strategies to help ensure employees are being guided to the most appropriate support, is important.

 

5. AI and Advanced Technologies Are Reshaping Access to Care

Artificial intelligence is transforming how employees find and receive behavioral health support. From AI-powered triage tools to predictive analytics that identify employees at risk, these technologies are helping close gaps in care.

Importantly, AI isn’t replacing clinicians; it’s supporting them. Used responsibly and with appropriate oversight, AI can streamline administrative tasks like documentation and surface needs earlier through digital screening tools to help match employees to the right support. For employees in areas with mental health provider shortages — more than a third of Americans — AI-enabled tools can help expand access without increasing wait times.

As AI tools proliferate, employers should look for carriers and solutions that abide by clear ethical frameworks — with human oversight, accountability, and transparency built in.

 

6. Whole-person Healthcare Is Becoming the Norm

The industry is moving away from siloed treatment models toward integrated approaches that connect behavioral and physical health. This shift reflects growing evidence that mental health conditions affect chronic disease management, medication adherence, and overall health outcomes.

The connection runs in both directions. Employees managing chronic conditions like diabetes, heart disease, or chronic pain often experience higher rates of depression and anxiety. Addressing both physical and behavioral health together can improve outcomes and reduce overall costs.

For employers, this creates an opportunity to rethink how benefits are structured. Rather than treating behavioral health as a standalone category, organizations can look for solutions that embed mental health support into primary care pathways, chronic condition programs, and care navigation.

 

7. Continuous Care and Digital Tools Are Gaining in Popularity

Mental health needs don’t stop when a therapy session ends — and, increasingly, neither does support. Employers are investing in digital tools that extend care beyond scheduled appointments, helping employees stay engaged between sessions and access support whenever they need it.

These tools take many forms: guided self-help exercises, session summaries that reinforce key takeaways, and 24/7 talk-based support for in-the-moment needs. When integrated thoughtfully, these technologies create a continuous care experience that keeps employees connected to their mental health goals.

For employers, continuous care models offer the potential for better outcomes without proportionally higher costs.

Onboarding Gen Z with Purpose

By Contributor
Opinion

Opinion

By Sam Borsari

HR professionals understand how critical the first 90 days are for a new hire. A thoughtful onboarding experience can make a significant impact on retention and long-term success. This is especially true for Gen Z employees.

To better understand how employers can improve their onboarding approach, I turned to LinkedIn and my own personal network. Going straight to the source, I asked current Gen Z workers to share their onboarding experiences thus far: what worked, what didn’t, and what helped them get up to speed quickly.

Here’s what they think are the key components of a successful onboarding process for Gen Z new hires.

Intentional introductions. Gen Z values having relationships with their teams and colleagues. However, this can be intimidating for someone who is new to the workforce and doesn’t yet understand workplace dynamics, especially when interacting with more senior employees. Having scheduled sit-downs with people across departments (built into the onboarding schedule) can ease that tension, support introductions, and help the new hire feel valued and welcomed right off the bat. It also gives Gen Z employees a clearer understanding of the organizational structure and key players.

Open door policy. For many Gen Z new hires, you may be their first full-time employer out of college. They are going to have questions, especially if they care about doing the job well and growing in their career. Knowing that the company has an open door policy gives them a safe space to learn, make mistakes, bring new ideas to the table, and adjust more quickly. It also helps them feel less isolated if they are struggling because they know they have a support system. Encouraging them to come to you with questions, concerns, or even just to talk things through can make a big difference.

Mentorships and shadowing. Having dedicated one-on-one time with a seasoned employee (particularly someone in their department or role) was also mentioned as a major factor in onboarding success. Starting a new role comes with a lot of information. You are learning the job functions, culture dynamics, daily processes, etc. It can be overwhelming, especially for someone new to the workforce. Having someone to shadow during the first few weeks helps ease that transition and gets them up to speed faster. Shadowing allows the new hire to see the role in action. They can observe how situations are handled, ask questions in real time, and better understand decision making.

Constant feedback and check-ins. This goes without saying, but Gen Z strongly values frequent feedback. Regular check-ins help them understand where they are doing well and where they can improve. This is especially important early on, when they are still in the learning process. Ongoing feedback provides direction, builds confidence, and reinforces that they are on the right track. It also shows that there is support behind them as they learn the role.

No assumptions. Gen Z, like any emerging generation, faces numerous stereotypes and assumptions on things like presumed work habits. It’s important not to lean into those. Instead, ask your new hires how they learn best. If you want them to adapt quickly, think about how you can provide the right tools and support during their onboarding process. Do they learn best hands-on, through shadowing, or through more structured training?

While you don’t need to completely change your onboarding process for your Gen Z hires, it’s important to recognize that even small adjustments can make a meaningful difference in how quickly they adapt, build confidence, and adjust to your organization.

 

Sam Borsari is a member experience specialist at the Employers Assoc. of the NorthEast. This article first appeared on the EANE blog; eane.org

10 Easy Tips for Lowering Your Cyber Insurance Premium

By Contributor
Accounting and Tax Planning

Defensive Measures

By Chris Wisneski

In 2026, businesses and nonprofit organizations are increasingly at risk of cyberattacks that can lead to very costly breaches.

Even a single incident can have severe consequences. In fact, the average cost of a data breach can exceed $4 million. For small and medium organizations, responding to a security breach usually costs more than $100,000.

Cyber insurance companies are raising their minimum coverage requirements. Many now scan customer networks for vulnerabilities and require controls like multi-factor authentication (MFA) and security awareness training to qualify for a policy.

The good news is that you can take steps to lower your cyber insurance costs and get more value from your policy. Here’s how you can lower your cyber insurance rates before you start shopping for coverage.

Chris Wisneski

Chris Wisneski

“Even a single incident can have severe consequences. In fact, the average cost of a data breach can exceed $4 million. For small and medium organizations, responding to a security breach usually costs more than $100,000.”

 

1. Multi-factor Authentication

A very effective way to lower cyber insurance costs is to use multi-factor authentication on all email and high-access accounts. MFA adds another layer of security by asking users to confirm their identity. MFA improves security by asking for two or more types of identity checks: something you know, like a password; something you have, like a token; or something you are, like a fingerprint.

 

2. Password Managers

Using a password manager is another good way to lower cyber insurance costs. Password managers create strong, unique passwords for every account and keep them safe in an encrypted vault. Since most people have many passwords to remember, password managers also make daily work easier and help prevent frustration from forgotten logins.

 

3. Train Your Employees

Studies show that more than 90% of security breaches happen because of human error. That’s why security awareness training is so important for reducing risk. Security awareness training teaches employees how to spot phishing emails, make strong passwords, and protect sensitive information. When your employees protect data well, your organization is less risky to insurers. By 2026, security awareness training is a required best practice and should be part of your main security controls.

 

4. Software Updates

It’s essential to keep your software up to date. Updates often include security patches that protect your systems from new threats. Make sure you have an automated patch management system that covers your operating systems, third-party apps, and network devices like firewalls. Cybercriminals often go after organizations that don’t keep their systems updated.

 

5. Cybersecurity Tools

Investing in cybersecurity tools is another critical step. These tools may include firewalls, antivirus software, application whitelisting, intrusion detection and prevention systems, and, increasingly, managed detection and response solutions. A cybersecurity professional can help you choose the right mix of tools for your organization’s needs.

 

6. Incident Response Plan

An incident response plan is a key part of any security program. It explains what your organization will do if there’s a cyberattack or data breach. Having a written plan helps limit damage and lowers the overall impact and cost of an incident.

 

7. Continuity Planning and Image-based Backup Solutions

Business continuity and disaster recovery plans are important parts of a strong security program. They help you recover systems and data quickly after a breach or disruption. Modern backup plans should use image-based backups, which save full system images for faster and more complete recovery. Use both local and cloud backups for the best protection.

 

8. Monitor Your Systems

Monitoring your systems helps you spot threats, vulnerabilities, and outages as they happen. Check logs and activity often to catch unusual behavior early. Active monitoring can stop small problems from turning into expensive security incidents and can mean the difference between a quick fix and major financial or legal trouble.

 

9. Be Proactive

Taking action early is one of the best ways to lower your cyber insurance premium and avoid surprise costs. When you lower your risk now, you can get lower premiums and are less likely to have future claims that raise your rates. This approach saves you money on both premiums and deductibles. Lowering your cyber insurance premium might seem hard at first, but it’s easier than you think. Taking these steps before you shop for coverage can make a big difference.

 

10. Get a Cybersecurity Risk Assessment

A risk assessment can help you understand your risks, strengthen your defenses, and better prepare for today’s cyber insurance requirements. And cyber carriers are now asking when you had your last one.

 

Chris Wisneski is IT Security and Assurance Services manager at Whittlesey. The Whittlesey technology team is made up of experienced cybersecurity professionals who work with organizations to assess risk landscapes and identify potential vulnerabilities, helping raise awareness before costly cyber incidents occur. Visit landing.wadvising.com/cybersecurity-health-check to learn more or to start a conversation.

How to Avoid Getting Scammed This Tax Season

By Contributor
Accounting and Tax Planning

Knowledge Is Power

By Liberty Bank

Tax season is here, and it requires us to be extra vigilant. Identity theft campaigns are common at this time of year.

Cyber criminals and fraudsters often rely on social engineering techniques to trick innocent victims into giving them personal information. This information can be provided directly or through a fake website for the IRS, or a fake website for tax returns.

At Liberty Bank, we want to provide you with information that will help you better recognize identify theft campaigns and ultimately avoid them.

“It helps when you know what to look for,” said Craig Bernier, Liberty Bank’s chief Information Security officer. “Vigilance and knowledge are important when it comes to avoiding scams. Before sharing your personal information with anyone, be sure to verify their legitimacy and do your research.”

Craig Bernier

Craig Bernier

“It helps when you know what to look for. Vigilance and knowledge are important when it comes to avoiding scams. Before sharing your personal information with anyone, be sure to verify their legitimacy and do your research.”

What to Know for 2026

Changes to tax filing programs and the discontinuation of a free government-run filing system can be confusing. Some taxpayers are uncertain what is legitimate, and scammers are taking advantage by creating “new filing options” and “tax program and eligibility updates.”

Scammers often use messages that advertise fake refunds or feature account alert messages that claim something is wrong. They rely on the pressures of tax season and are trying to create anxiety by making you believe that something is wrong with your tax return.

Some scammers promote fraudulent tax assistance by presenting themselves as legitimate government-backed or low-cost help.

Scammers use all available methods, such as phone calls, texts, emails, and social media posts to dupe taxpayers.

 

Tips to Avoid Scams

• Look for phrases such as “new rules” and “urgent account issue.” These phrases are designed to induce panic and quick responses.

• Take your time when evaluating any messages regarding your taxes and verify a message’s authenticity through a trusted third party.

• Do not click on any links, reply to any messages, or call any numbers included in suspicious communications. Instead, go directly to irs.gov for guidance.

• Remember, the IRS will never email you, text you, or contact you via social media. It will also never pressure you to do something immediately.

• It’s important to note that scam messages and emails may look real and may even have an IRS-style logo and ‘case’ number. Aspects of an email may look legitimate at first glance, but the email may ultimately be fake.

For more information about fraud protection and prevention, visit www.liberty-bank.com/personal/fraud-protection-prevention.

Workforce and Career Development in the Accounting Industry

By Contributor
Accounting and Tax Planning Special Coverage

A Gen Z Perspective

By Samantha Calvao

The accounting profession is undergoing a generational and technological transformation. As seasoned professionals retire and new talent steps in, members of Gen Z (those born between the late 1990s and the early 2010s) are beginning to leave their mark.

For this group, career advancement is not defined solely by promotions or years of service. Instead, it’s about building adaptable skills, seeking meaningful work, and maintaining flexibility in a profession that’s shifting faster than ever before.

 

Starting a Career in a Changing Industry

Gen Z’s first years in accounting look different from those of earlier generations. Many individuals now start early in their careers by gaining experience through internship programs, where they develop a deeper understanding of the accounting industry by actively engaging with seasoned professionals and learning from their real-world experiences.

The days of starting with stacks of paper and hours of manual reconciliations are largely gone. Modern accounting systems, automation tools, and cloud platforms handle much of the repetitive work that once defined entry-level roles. This change means new graduate hires often jump directly into analysis, client communication, and strategic discussions — responsibilities that previously took years to reach.

Because of this early exposure and industry evolution, many young professionals are shaping careers that are more fluid than linear. They are open to moving between public and private practice, trying out specialized areas like forensic investigations or sustainability reporting.

In addition to moving between private and public, young professionals are open to being cross-trained in multiple industries and services. This diverse approach to career development provides opportunities for growth from multiple perspectives, positioning career advancement as a menu of options rather than a rigid path.

Samantha Calvao

Samantha Calvao

“Many Gen Z professionals seek roles where they can make a meaningful impact, whether by contributing to sustainability initiatives, participating in socially responsible projects, or aligning with companies that demonstrate strong ethical standards.”

Workplace culture plays a central role in these decisions. While salary still plays a factor, Gen Z places high value on flexible schedules, hybrid work arrangements, and leaders who prioritize a balance between well-being and workload. The young accountants anticipate regular feedback instead of waiting for annual reviews. They look for mentors who will provide guidance not only on technical work, but also on professional development and career planning.

Learning, Connection, and Purpose

For Gen Z, professional development is an ongoing process. Beyond the mandatory continuing professional education hours, they actively pursue training in areas such as data visualization, financial modeling, and cybersecurity. Many are drawn to learning methods that fit into busy schedules, consisting of short online modules, peer-led workshops, or interactive webinars. They appreciate employers who support a variety of educational formats creating the diverse web of opportunities in a career.

Networking has also evolved for this generation. While in-person industry events remain valuable, digital spaces have expanded their reach. Platforms like LinkedIn, virtual conferences, and even niche online communities allow Gen Z accountants to connect with peers, mentors, and potential employers around the globe. These connections often lead to opportunities that traditional local networking might not uncover.

Firms support young professionals by having business development groups, allowing them to take initiative in creating relationships among themselves and further in the business community. Business development groups not only expand young professionals’ networks, but also help them build essential soft skills such as communication, leadership, and relationship management, all vital for long-term career growth.

Purpose-driven work is another key motivator. Many Gen Z professionals seek roles where they can make a meaningful impact, whether by contributing to sustainability initiatives, participating in socially responsible projects, or aligning with companies that demonstrate strong ethical standards.

In short, firms should encourage young professionals to be actively involved with internal business development groups, niche-driven work, or being deeply rooted in ways to give back to the community.

 

The Road Ahead

As Gen Z gains experience and advances within the profession, their influence is likely to accelerate ongoing changes in accounting. Their desire for adaptability, meaningful engagement, and skill diversity aligns closely with the industry’s shift toward technology-driven advisory services.

They also understand that technical expertise alone won’t guarantee long-term success. Many are actively seeking opportunities to strengthen soft skills like leadership, collaboration, and clear communication abilities that enhance client relationships and open doors to management roles. By blending strong interpersonal skills with technical knowledge, they are positioning themselves for a wide range of career options, including roles that didn’t exist a decade ago.

In the years ahead, Gen Z will continue to build the profession, pushing for workplaces that balance tradition with innovation and value both the numbers and the people behind them. For these emerging professionals, accounting isn’t just about maintaining the books — it’s about creating a career that reflects their values, skills, and vision for the future.

 

Samantha Calvao, MBA is a senior associate at the Holyoke-based accounting firm Meyers Brothers Kalicka, P.C.

 

Reducing Energy Costs Is Crucial

By Contributor
Opinion

Opinion

By Brooke Thomson

 

The 3,400 member businesses — large and small — of Associated Industries of Massachusetts are uniquely aware that we need more energy to moderate energy prices and keep our companies and our economy competitive.

For businesses, energy costs are part of everyday economic reality. That’s why AIM supports initiatives to develop new energy resources, improve interconnections, and reduce the cost of energy for customers.

Massachusetts employers pay some of the highest commercial and industrial rates in the country. These high energy costs act as a hidden tax on economic growth and prosperity.

Employers pay that tax every time they run a centrifuge in a research lab in Cambridge, turn on a computer-controlled manufacturing cell in Worcester, admit a patient for surgery in Springfield, drive a truck down the Turnpike, or welcome guests into a hotel or restaurant on Cape Cod.

It’s no secret that, when other states attempt to recruit Massachusetts companies, the cost and reliability of energy is at the top of their reasons for leaving. And at a time when competition is at an all-time high, Massachusetts literally cannot afford to have high energy costs, making our key industries less competitive.

At AIM, we understand that our geography in New England creates embedded obstacles to energy competitiveness. But that is why we know that one energy solution or source alone is not going to solve these reliability or cost problems.

To stay competitive, keep the lights on, and keep costs moderated, Massachusetts needs, as the governor stated, an “all-of-the-above” approach that enlists a range of energy generation assets, including natural gas, infrastructure and storage options, and technologies that make more efficient use of the system we have.

The development of these energy assets is particularly pressing at a moment when the industries of tomorrow — AI, quantum, electrified transportation systems, and innovative power storage solutions — are placing unprecedented demands on our electric grids.

AIM has long supported the development of new, clean sources of energy alongside the existing power generation facilities. Both are essential to keeping the lights on in our homes and to keeping our businesses humming.

The governor is right to address the full portfolio of generation options — solar, wind, nuclear, geothermal — as well as demand-side management to generate savings of $10 billion.

That $10 billion represents a significant potential benefit for companies struggling to manage surging bills for electricity and natural gas. It also represents real benefit for the people working for our companies, skilled employees who wonder whether they can afford to continue to live, work, and raise a family in Massachusetts.

The business community remains committed to working with Gov. Healey and other elected officials to find solutions to cost issues like energy and housing. We appreciate the Healey-Driscoll administration’s willingness to include the business community in the joint effort to make Massachusetts more affordable and competitive.

 

Brooke Thomson is president and CEO of Associated Industries of Massachusetts (AIM). This is a speech she delivered at a March 16 press conference with Gov. Maura Healey, Lt. Gov. Kim Driscoll, and other officials announcing an initiative to bring new sources of energy to Massachusetts.

Brew Practitioners Celebrates Decade of Success, Challenge

By Contributor
Tanzi Cannon-Eckerle at the brewery she owns with her husband, Joe Eckerle.
Breweries & Wineries

Beer, Family … and Staying Open

By Tanzi Cannon-Eckerle

Tanzi Cannon-Eckerle at the brewery she owns with her husband, Joe Eckerle.

Tanzi Cannon-Eckerle at the brewery she owns with her husband, Joe Eckerle.

I’m Tanzi. Joe is my husband and head brewer. I’m a labor and employment business attorney; he’s a COO and manufacturing engineer. I’m the creative one. He is the executor, the efficiency expert.

About 10 years ago, we added a brewery to our marriage — because we are busy bees and serial entrepreneurs, always full of ideas and wanting something new to do. The marriage is still on tap (more than 21 years now), and so is the beer — and it is good.

We built the brewery with friends, sweat equity, and the simple desire to achieve. You have heard that before, of course. I worked in restaurants and bars from age 15 through college and until our daughter was born, so I know the industry — then went to law school (nothing says ‘new baby energy’ like casebooks and cold coffee).

A year later, I bought Joe a home-brew kit for Father’s Day. As an engineer by training and farmer by birth, I thought he needed something to tinker with. He fell in love, got kicked out of the kitchen and relegated to the backyard, and after a beer trip to Munich, years of tasting, and a Siebel class, friends started taking a second sip and saying, “wait… you made this?” At the same time, I was thinking we have too many beers on tap at the house. That’s when the universe cleared its throat: so, are we doing this, or what?

So, with rave reviews, ‘why not’ thoughts, and a garage full of equipment, we talked a few friends into opening a brewery. We called it Brew Practitioners, because brewing — like law or medicine — isn’t something you master so much as something you practice. The goal was never to be the loudest — just to make beer we’d proudly pour for anyone who walked in.

Our menu philosophy is classic, clean, and simple — right down to naming beers like a box of crayons: White (blonde), Yellow (IPA), Mellow Yellow (NEIPA), Orange (pale), Brown, Black (stout), and Red (West Coast amber). If you want a hazy triple pastry marshmallow whatever, you might be in the wrong building.

Then there’s Pink — that’s mine. It took a year of tweaking and occasional dramatic quitting. People teased, “you can’t make a beer that tastes like a wine cooler!” First, never tell me I can’t. Second: hold my beer. When Pink launched, people traveled from all over New England to get it; the first time I ran out, I was worried about a riot. It’s still surreal — like accidentally starting a small, polite cult.

We also have Green, our practice beer — experiments the patrons decide what works or not. Some notable misses include my jalapeño beer (tasted like pickles) and the lavender beer (“shampoo,” apparently). For the record, Joe has not made any ‘nots.’ Anyway, when it works — when someone takes a sip and does that involuntary “oh wow” — it’s a reminder that brewing is a business and a way of making something that ends up in someone else’s memory.

“What’s the best part? I can give you the practical answers: the process, the recipes, the thrill of fermentation doing exactly what it’s supposed to do. Joe will tell you about systems and consistency, that sweet smell of wort, and the quiet morning alone time in the brewery. But the truth is: it’s the people.”

The brewery became our family’s rhythm. Our daughter was basically raised there. She played her first live music set at the brewery. I don’t care how tough you think you are — watching your kid play in a room full of people rooting for her will wreck you in the best way. Our son moved to Massachusetts, worked at the brewery early on, and — 10 years later — is still here with a wife and daughter.

 

Up for the Challenge

What’s the best part? I can give you the practical answers: the process, the recipes, the thrill of fermentation doing exactly what it’s supposed to do. Joe will tell you about systems and consistency, that sweet smell of wort, and the quiet morning alone time in the brewery.

But the truth is: it’s the people. Regulars who feel like friends and who will absolutely show up to meet your new baby pig (Olive — yes, she’s cute), visitors who act like they’ve been coming for years, and employees who become family in a very Hotel California way — you can check out any time you like, but you can never leave. (We say this affectionately, while still texting former staff about life updates and occasionally roping them into “one more shift.”)

Our team members have embraced our customer service, beer quality first mission and our side quests (brew buses and brewery libraries), and bought into our “it’s just beer” motto — our version of “don’t worry; be happy!” We always wanted more than a beer business — we built a community living room. And when times were tough, like through the pandemic, our community was there to help us with the next chapter.

When Northampton shut us down during COVID, we packed up, made fast decisions, and moved to East Longmeadow — exhausting and surreal. We brought the birdcage chandeliers, hand-painted the harlequin floor (Joe says he’s happy our marriage survived that), and poured the concrete that supports the patio we call the Beertanical Gardens — yes, the one from Joe’s “Beer of the Week” skits. It turned out lovely — the community welcomed us with open arms and full pints and thoughts of sugarplums, which has been great for a while.

But then things changed, as they do. What worked in year two or five doesn’t automatically work in year 10 (going on 11). We must always watch the dials, and the new math is real — more competition and fewer people drinking beer at all.

People are watching calories, budgets, phone screens, and kids’ schedules — just not the bottom of a pint glass the way they used to (good for their sleep numbers, not good for my budget numbers). Some weekends still roar; other nights are quiet enough to make you want to ask the chairs if they’re OK. Common sense tells us this is not sustainable. A decade ago, opening a brewery was the event; now you have to create events (more costs) and be interesting on a Wednesday.

Meanwhile, costs keep rising: malt and hops, CO2, cans, chemicals, utilities, insurance, repairs, labor — surprise expenses that arrive like uninvited relatives. Breweries are equipment-heavy manufacturing businesses with hospitality hours — so we get hit from both sides. Fermenters still need cleaning and maintenance when traffic is down, and a bad weather month can ruin the budget. Add licensing, record keeping, safety, compliance (said with love, from your resident business attorney), and the margins get fragile fast. Plus, we want to pay people fairly (they deserve it), but a taproom can’t run on love and good vibes.

If you’re thinking, “just raise prices,” I hear you — and I wish it were that simple. But pint prices have a ceiling, and we’ve always tried to keep Brew Practitioners accessible.

On the upside, we’re not out of ideas. We can tighten operations (less SKU creep, smarter brewing so cash isn’t stuck in tanks), match hours and staffing to real traffic, protect margins while keeping the beer classic and clean, and maintain old standbys (trivia, open mic, themed releases). Partnerships help, too — food trucks, local restaurants, and local vendor pop-ups. But if we build it, will they come?

We also have to get serious about tracking numbers (traffic, labor efficiency, margins), get ruthless about waste, review costs, and push vendor terms where we can. We’re exploring private events, pickleball courts, classic car nights, using the patio like the asset it is, with more planned Beertanical Garden days and community and movie nights. But, again, if we build it, will they come?

“Underneath this is the big question: are we optimizing for survival, growth, or a graceful landing? Those are three different plans. And part of being practitioners is knowing when a case is worth taking — and when it’s wiser to settle.”

The thing is: between Joe’s COO/manufacturing engineer brain and my business attorney brain, we’re not allergic to reality. We understand process, cash flow, risk, compliance, and what happens when you ignore small problems until they get expensive. You can run tight operations and still get clipped by uncontrollables: a slow season, a cost spike, bad weather, or a cultural shift that makes the whole beer category feel like it has to reintroduce itself.

 

Looking Down the Road

Underneath this is the big question: are we optimizing for survival, growth, or a graceful landing? Those are three different plans. And part of being practitioners is knowing when a case is worth taking — and when it’s wiser to settle.

We have grandkids in three different states, and time is suddenly our most expensive input. I also have my beloved law firm — General Counsel by Cannon, PLLC — that’s grown quickly and requires my full attention. There’s only so much bandwidth for day jobs, night jobs, weekend jobs, and the kind of ownership that lives in your head even when you’re not there.

Which brings me to this: maybe this expedition is ending. That sentence actually hurt my heart to write. Brew Practitioners shaped our last decade, introduced us to most of our friends, and held more ordinary and extraordinary moments than I can list. But love, nostalgia, and great beer don’t automatically fix industry headwinds.

What if we hop aboard the love boat and leave this brew joint behind? We will be sad — but, like Brad Pitt in Legends of the Fall, “it will be a good death.” Our brewery practice has been the rare kind of success you can’t spreadsheet: building something from scratch, raising kids in the rhythm of real work, hiring people we still call family, and becoming a place where birthdays, breakups, engagements, open mic nights, and random cornhole tournaments happened under one roof. Lately, ‘practice’ has also meant practicing realism—looking at the numbers, the market, our energy, and what we want next.

Anyway, it’s just beer.

For the record: if we ever step back, I’m walking away with my Pink Beer trade secret tucked safely in my pocket — because a girl deserves options, and I’ve learned never to underestimate the power of a well-timed, wildly pink comeback. Barbie did it.

For now, though, the taps are still working. So come by — belly up, grab a pint, say hello. We are still here, and so is Olive. What’s next is somewhat up to you. If we build it, will you come?

 

Tanzi Cannon-Eckerle and Joe Eckerle are the owner-operators of Brew Practitioners, located at 45 Baldwin St., East Longmeadow.

Finding Overlooked Opportunities in a High-valuation Market

By Contributor
Wealth Management

A Change Underway

By Jeffrey Liguori

 

Human behavior is to become less cautious as markets trend higher. That tendency is fraught with risk, especially as the complexion of the market changes, as it has in the past six months. There is a reason why “past performance is not an indicator of future results” is the most commonly used disclosure in the investment industry.

A shift in market leadership seems to be underway as investor focus branches out from the ‘Magnificent Seven.’ Within this group of primarily technology stocks that helped drive gains in the S&P 500, only Google and Nvidia outperformed the broader market last year, rising 66% and 39%, respectively. Shares of Amazon, Apple, Meta, and Microsoft all lagged, with Amazon the weakest performer, gaining about 5% in 2025.

Sectors that have trailed the market for several years, including healthcare, energy, and financials, may now be emerging as new leaders, potentially overtaking large-cap technology. It is a good time to dig for quality bargains with well-managed cash flow and strong balance sheets.

 

In Small Cap Doses

In the final quarter of 2025, small cap stocks staged a notable advance. From January through the third week of November, the Russell 2000, an index tracking smaller companies, gained just 4.5%, significantly lagging the S&P 500’s 12.3% return. At that point forward, however, small caps began to outperform the broader market by a wide margin.

That strength continued into the first month of 2026, with the Russell 2000 once again significantly outperforming the S&P 500. While this is still a relatively short time frame, the pattern shares similarities with the late 1990s and the subsequent tech boom and bust. Following the bursting of the internet bubble, small cap stocks experienced a substantial run, rising 66% from January 2000 through December 2007, while the market, represented by the S&P 500, returned just 4.4% over the same period.

Jeffrey Liguori

Jeffrey Liguori

“Sectors that have trailed the market for several years, including healthcare, energy, and financials, may now be emerging as new leaders, potentially overtaking large-cap technology.”

Opportunistic Large Cap Plays

As the market enters a phase in which leadership may broaden, there may be opportunities in high-quality companies that have struggled recently, not because their businesses are broken, but because expectations got ahead of reality. When sentiment resets faster than fundamentals, that can be a signal to lean in.

Fiserv Inc. is a classic example of a strong franchise that the market temporarily lost patience with. The company provides mission-critical technology to financial institutions, everything from loan processing and digital banking to payments and commerce. These systems are deeply embedded, which creates high switching costs and very sticky customer relationships.

Last year, the stock was hit hard after an earnings miss and a meaningful reduction in forward guidance in the third quarter. That single event triggered a roughly 45% drop in the share price on top of an already weak year for the stock.

The valuation changed dramatically, while the long-term business outlook didn’t. At around $60 per share, investors are paying a very modest multiple for a company that continues to grow revenue in the mid-single digits and generates substantial free cash flow. As execution improves and confidence returns, the stock could trade back toward $90-$100, which would simply bring it in line with its historical valuation, not an aggressive assumption.

Another company in the opportunistic category is Netflix Inc., which remains the global leader in streaming. Subscriber growth has been steady and substantial from about 220 million five years ago to roughly 325 million today.

The stock has been under pressure amid concerns about strategic expansion in buying Warner Bros. and the potential cost of acquiring premium film and television assets. Large media deals have a mixed history, so it’s understandable that investors are cautious.

“As the market enters a phase in which leadership may broaden, there may be opportunities in high-quality companies that have struggled recently, not because their businesses are broken, but because expectations got ahead of reality. When sentiment resets faster than fundamentals, that can be a signal to lean in.”

Netflix has consistently shown an ability to adapt. The company has reinvented itself multiple times. Management has navigated industry disruption since the company’s founding in 1997.

The current uncertainty creates an opportunity to own a category-defining platform with global scale, strong execution, and strategic optionality at a more reasonable valuation than we’ve seen in recent years.

 

Identifying Upside Amid All-time Highs

A company like Oshkosh Corp., which has performed well recently, may still be undervalued by the market. The company designs and manufactures specialty vehicles for defense, emergency response, and commercial uses, markets with high barriers to entry and long product cycles.

There are two major growth drivers here — first, sustained U.S. defense spending; and second, increased infrastructure and data center buildout, which drives demand for specialized vehicles and equipment.

Valuation is a big part of the appeal here. Oshkosh trades at a significant discount to large industrial peers like Caterpillar and Deere. While they’re not direct competitors, the comparison highlights how inexpensively OSK is valued relative to its fundamentals.

The company has a long operating history, disciplined capital allocation, and a strong commitment to shareholders, including a dividend that has grown 50% over the past five years. Even after recently reaching an all-time high, the stock likely still has meaningful upside.

I am not suggesting that today’s environment represents a technology bubble. However, evidence suggests that a meaningful rotation into areas of the market that investors have overlooked in recent years is unfolding. It is time for small pivots to avoid chasing momentum when the increased volatility can cause crowded trades to unwind fast. A sustained reversal of the technology trend could have important implications for multi-year portfolio returns.

 

Jeffrey Liguori is executive vice president and senior portfolio manager at Bradley Foster & Sargent Inc.

 

The Practice of Gifting Assets Is Moving to the Forefront

By Contributor
Wealth Management

Why Wait?

By Patricia M. Matty, AIF

 

For decades, inheritance was a term associated with the end of a life — a final transfer of assets triggered by a legal will. However, as we move through 2026, a profound shift is occurring. The Great Wealth Transfer, globally, is no longer just a future projection; it is a living phenomenon.

Today’s benefactors are increasingly choosing to give while living, driven by a mix of record-high tax exemptions, economic volatility, and a desire to see their legacy in action.

 

The 2026 Tax Landscape: A ‘Use It or Lose It’ Mentality

The primary driver behind the current heightened awareness is the federal tax environment. Under recent legislative updates, 2026 has introduced historically high exemption limits that have caught the attention of every major wealth manager.

• Lifetime exemptions: As of Jan. 1, 2026, the federal estate and gift tax lifetime exemption has climbed to $15 million per individual (and $30 million for married couples).

• Annual exclusions: The annual gift tax exclusion stays at $19,000 per recipient, allowing individuals to chip away at their taxable estate without even touching their lifetime limit.

• Future uncertainty: While these levels are currently permanent under the One Big Beautiful Bill Act of 2025, there is a lingering ‘use it or lose it’ sentiment. Families are rushing to lock in these high exemptions before potential future shifts in the political or economic climate.

Patricia M. Matty

Patricia M. Matty

“Today’s benefactors are increasingly choosing to give while living, driven by a mix of record-high tax exemptions, economic volatility, and a desire to see their legacy in action.”

The Shift to Living Legacies

Beyond the math of tax brackets, there is a growing psychological trend toward early inheritance. Rather than waiting for a death to trigger a windfall, parents and grandparents are gifting assets now to help the next generation navigate a challenging economic landscape.

• The ‘cushion’ effect: With housing prices and education costs at all-time highs, early gifts are being used to fund first-home down payments, superfund 529 education plans, seed-fund new business ventures, or fund Roth IRAs for children who have earned income and qualify for contributions.

• Test run: Many families are using early gifting as a test run. By transferring smaller portions of wealth now, they can see how the next generation manages assets and provide mentorship before the full transfer occurs.

• Emotional satisfaction: There is an undeniable joy in seeing a grandchild graduate debt-free or a child start a successful company because of a timely gift or helping your children with home cost, so they don’t struggle with so much debt.

 

Strategic Gifting Beyond Cash

The modern awareness of gifting has evolved beyond simple bank transfers. Sophisticated strategies are now common practice. Some ways families are taking advantage of wealth transfers include:

• Making direct medical or tuition payments, which don’t count against the $19,000 annual limits;

• Charitable gifting of appreciated stock now, shifting the appreciated stock from the donor’s estate;

• Utilizing irrevocable trusts to transfer wealth out of one’s estate while being able to control the distributions to heirs; and

• Creating donor-advised funds, also known as DAFs, which provide a way to involve the next generation in philanthropic gifting, making gifts that transfer wealth out of one’s estate.

 

Navigating the Conversation

Despite the financial benefits, not all families address this form of wealth transfer. Some people are aware of the benefits, but a significant portion still avoids the wealth talk. Key considerations for a successful transfer include:

• Transparency: Openly discussing the intent of a gift can prevent sibling rivalry and mismanagement.

• Financial modeling: Before gifting, donors are encouraged to perform rigorous financial modeling to ensure they don’t compromise their own retirement or medical needs.

 

Bottom Line

Estate planning is moving from a legal chore to a family mission to transfer wealth. It’s about what you can build together while you are alive.

The heightened awareness of gifting in 2026 is creating a massive generational transfer of wealth, favorable tax laws, and a cultural shift towards active living philanthropy and building family wealth.

The information included here is intended for educational purposes only. This information should not be considered tax or legal advice. You should discuss your goals and circumstances with a qualified tax planner before making any decisions.

 

Patricia Matty leverages her 25 years of financial industry experience as director of Business Development to foster firm growth and advisor success at St. Germain Investment Management. Her career combines expertise in financial planning, business management, and relationship development. She holds a bachelor’s degree in business management from Westfield State College, an associate degree from Holyoke Community College, and the Accredited Investment Fiduciary designation.

Women and Wealth

By Contributor
Special Coverage Women in Businesss

A Defining Shift Is Happening Right Here in Western Mass.

By Patricia Grenier, CFP

 

Something significant is happening in the world of wealth — and it’s not just on Wall Street, but across Western Mass.

Women are increasingly becoming the primary decision makers when it comes to managing, inheriting, and building wealth. This isn’t a trend that’s coming someday. It’s already here.

Research from McKinsey & Co. shows that women currently control roughly one-third of U.S. household financial assets, and that percentage is expected to grow significantly over the next decade. Boston Consulting Group projects that, by 2030, women could control nearly $30 trillion in investable assets in the U.S.

Those are national numbers. But I see the local impact every day in my practice.

Patricia Grenier“When women understand their cash flow, tax exposure, estate structure, and retirement projections, something shifts. Anxiety decreases. Engagement increases. Leadership emerges.”

Women at the Center of the Great Wealth Transfer

Over the next two decades, trillions of dollars will move from one generation to the next. Women will be central to that transition.

According to the Centers for Disease Control and Prevention, women live nearly six years longer than men on average. In practical terms, that means many women will eventually manage household wealth independently — often after decades of sharing financial decisions with a spouse.

I frequently meet women who were very involved in family life and major decisions, yet were not always leading the investment conversations. Then life changes — a retirement, a health event, or the loss of a spouse — and suddenly they are responsible for everything.

The issue is not capability. The issue is preparation.

 

Longevity, Caregiving, and Real-life Planning

Women’s financial lives are often more complex than traditional models assume. Research from the Pew Research Center confirms that women are still more likely to take time away from the workforce for caregiving — whether for children, aging parents, or both. That affects lifetime earnings, retirement contributions, and Social Security benefits.

Layer on longer life expectancy, rising healthcare costs, and market volatility, and the need for proactive planning becomes clear.

In my office, conversations with women rarely start with, “what’s the rate of return?” They start with:

“Will I be OK if something happens?”

“How do I protect my children?”

“How do we prepare our kids to handle money responsibly?”

“What happens if one of us needs long-term care?”

Those are deeply personal questions. They reflect values — especially around family.

 

Wealth as a Tool for Family Stability

In Western Mass., family businesses, multi-generational homes, and strong community ties are common. Wealth here is rarely just about accumulation. It’s about stability.

I see women thinking not only about retirement, but about funding grandchildren’s education; supporting adult children responsibly; caring for aging parents; or leaving a legacy to a church, charity, or local nonprofit. This perspective changes the planning process. It shifts the focus from short-term performance to long-term sustainability.

According to the U.S. Small Business Administration, women own approximately 42% of businesses in Massachusetts. Many of those owners are also mothers, daughters, and caregivers. Their financial lives are interconnected — business planning, personal planning, estate planning, and tax strategy all overlap. A siloed approach simply doesn’t work.

 

Confidence Comes from Education

One of the most consistent themes I encounter is this: highly accomplished women who are incredibly capable in their careers still question their investment knowledge.

Studies have shown that women often report lower confidence in investing, even when their long-term results are equal to or better than men’s. That gap is not about intelligence or ability. It’s about access, education, and being invited fully into the conversation.

My role as a financial advisor is not just to manage portfolios. It is to educate, to simplify, and to ensure my clients understand why we are making certain decisions.

When women understand their cash flow, tax exposure, estate structure, and retirement projections, something shifts. Anxiety decreases. Engagement increases. Leadership emerges.

 

An Opportunity for Our Business Community

For the broader Springfield-area business community — attorneys, CPAs, bankers, and advisors — this is a moment of opportunity.

Women are not just inheriting wealth. They are building it. They are selling businesses. They are serving on boards. They are leading nonprofits. And, increasingly, they are directing where capital flows.

Firms that recognize the importance of collaborative planning, financial literacy, and long-term family governance will thrive in this environment. Firms that continue to treat women as secondary participants in financial conversations will fall behind.

 

From Participation to Leadership

Over the years, I have had the privilege of sitting across the table from widows finding their footing, business owners preparing to exit, mothers determined to raise financially responsible children, and daughters stepping into leadership of family assets for the first time. In every one of those conversations, what stands out is not just the numbers — it is the strength, the thoughtfulness, and the deep commitment to family.

As a financial advisor serving families here in Western Mass., I believe our responsibility goes beyond managing money. It is about helping women feel informed, confident, and prepared for whatever life brings. When women are fully engaged in their financial lives, the impact extends far beyond a portfolio — it strengthens families, businesses, and our broader community.

The shift in women and wealth is already underway. And from where I sit, it is one of the most important and promising developments in our local economic landscape.

 

Patricia Grenier is a financial advisor and founder of Grenier Financial Advisors, serving individuals, families, and business owners throughout Western Mass. She specializes in comprehensive financial planning, retirement strategy, and multi-generational wealth planning, with a focus on helping clients make informed and confident financial decisions. Securities and advisory services offered through LPL Financial, a registered investment advisor and member FINRA/SIPC. Content in this material is for general information only and not intended to provide specific advice or recommendations for any individual.

Opinion

By Contributor
Opinion

Redefining Resilience as a Strategy

By Allison Ebner

Let’s be honest. If you’ve sat through more than one team meeting where someone says “we just need to be more resilient,” you’re not alone in resisting the urge to roll your eyes. Resilience has become the business world’s favorite buzzword: a catch-all response to every challenge, disruption, and crisis that lands on our desks. Yet, despite all the talk, burnout is rising, turnover remains stubbornly high, and leaders everywhere are quietly exhausted. So, if resilience is the answer, why aren’t we feeling it?

The truth is, we’ve been thinking about resilience all wrong.

Today’s business landscape isn’t just hectic; it’s relentless. Employers are navigating workforce shortages, economic uncertainty, rapid technological change, and a compliance environment that seems to grow more complex by the day. Asking your people to simply “be resilient” in the face of all that isn’t leadership — it’s avoidance. And your employees know the difference.

For years, resilience has been framed as a personal trait: something you either have or you don’t. The message, often unspoken but always present, is that, if you’re struggling, you simply need to toughen up, dig deeper, and push through. It’s a narrative that puts the entire burden of survival squarely on the individual, and it’s doing more harm than good. Real, lasting resilience is more like a muscle that you have to keep training for it to keep working.

Here’s the reframe that changes everything: resilience isn’t a personality trait. It’s an organizational design strategy.

The most resilient companies aren’t filled with people who never struggle. They’re built with systems, cultures, and teams that are deliberately designed to bend without breaking. They communicate with transparency when things get hard. They create psychological safety so people can raise concerns before small problems become big ones. They invest in their people not just when times are good, but especially when times are uncertain.

This kind of resilience doesn’t happen by accident. It’s built intentionally, one leadership decision at a time.

So, what does a truly resilient organization look like in practice? It looks like a leadership team that communicates early and often, even when they don’t have all the answers. It looks like managers who are trained to have hard conversations with care and directness rather than avoiding them until it’s too late. It looks like HR professionals who are empowered to shape culture proactively rather than simply respond to crises reactively.

It also looks like scenario planning — not because you can predict the future, but because organizations that have thought through the what-ifs are far better equipped to respond decisively when the unexpected happens. Resilient leaders don’t just absorb disruption; they anticipate it, prepare for it, and build teams that can navigate it together.

And perhaps most importantly, it looks like knowing the difference between when to hold the line and when to pivot. Stubbornness is not resilience. The willingness to adapt — to let go of what’s no longer working and move toward what is — is one of the most underrated leadership skills in today’s environment. This can be very scary stuff! But it’s time to take a few calculated risks.

Here’s a hard truth for the leaders reading this: you cannot be your organization’s sole source of resilience. If you are absorbing every disruption, shielding your team from every difficulty, and carrying the weight of uncertainty alone, you are not building a resilient organization — you are building a dependent one.

Real resilience must be distributed. That means developing your people leaders so they can navigate hard conversations, uncertainty, and change without coming to you for every answer. It means creating a culture where challenges are surfaced early, discussed openly, and solved collaboratively. It means trusting your team enough to let them struggle productively and supporting them through it rather than rescuing them from it.

So, is unshakable resilience real? Yes, but not in the way we’ve been sold. It’s not about being unaffected by the chaos. It’s about building something strong enough that the chaos becomes manageable, maybe even predictable. It’s about leading with transparency, investing in your people, designing systems that support rather than drain, and refusing to mistake busyness for strength.

The antidote to resilience theater isn’t toughness. It’s intentionality. And that’s something every organization — regardless of size, industry, or budget — can build starting today.

 

Allison Ebner is president of the Employers Assoc. of New England. This article first appeared on the EANE blog; eane.org

New Federal Dietary Guidelines Find Support in Medical Community

By Contributor
Healthcare News

‘Eat Real Food’

When U.S. Health and Human Services Secretary Robert F. Kennedy Jr. and U.S. Agriculture Secretary Brooke Rollins released the federal government’s “Dietary Guidelines for Americans, 2025-2030” earlier this year, they hailed the document as the most significant reset of federal nutrition policy in decades, boiling down the report with three words: “eat real food.”

The shift is important, they say, as nearly 90% of healthcare spending goes toward treating chronic disease, much of it linked to diet and lifestyle. More than 70% of American adults are overweight or obese, and nearly one in three adolescents has prediabetes.

“These guidelines return us to the basics,” Kennedy said. “American households must prioritize whole, nutrient-dense foods — protein, dairy, vegetables, fruits, healthy fats, and whole grains — and dramatically reduce highly processed foods.”

Added Rollins, “at long last, we are realigning our food system to support American farmers, ranchers, and companies that grow and produce real food. Farmers and ranchers are at the forefront of the solution, and that means more protein, dairy, vegetables, fruits, healthy fats, and whole grains on American dinner tables.”

Dr. Bobby Mukkamala

Dr. Bobby Mukkamala

“Today, the AMA is making significant commitments to improve clinical competency, deliver educational resources for physicians, and work with Congress to enact meaningful, lasting nutrition change that can improve lives. The AMA is focused on helping physicians translate this science into everyday care and helping patients improve their overall health.”

The new Dietary Guidelines for Americans (DGA), available at realfood.gov, emphasize the following recommendations:

• Prioritize protein at every meal;

• Consume full-fat dairy with no added sugars;

• Eat vegetables and fruits throughout the day, focusing on whole forms;

• Incorporate healthy fats from whole foods such as meats, seafood, eggs, nuts, seeds, olives, and avocados;

• Focus on whole grains, while sharply reducing refined carbohydrates;

• Limit highly processed foods, added sugars, and artificial additives;

• Eat the right amount of food based on age, sex, size, and activity level;

• Choose water and unsweetened beverages to support hydration; and

• Limit alcohol consumption for better overall health.

The guidelines also provide tailored recommendations for infants and children, adolescents, pregnant and lactating women, older adults, individuals with chronic disease, and vegetarians and vegans, ensuring nutritional adequacy across every stage of life.

 

Measured Praise

Major medical groups largely hailed the report, albeit with some pushback on the new protein emphasis.

“The American Medical Assoc. (AMA) applauds the administration’s new dietary guidelines for spotlighting the highly processed foods, sugar-sweetened beverages, and excess sodium that fuel heart disease, diabetes, obesity, and other chronic illnesses. The guidelines affirm that food is medicine and offer clear direction patients and physicians can use to improve health,” said Dr. Bobby Mukkamala, AMA president.

“Today, the AMA is making significant commitments to improve clinical competency, deliver educational resources for physicians, and work with Congress to enact meaningful, lasting nutrition change that can improve lives. The AMA is focused on helping physicians translate this science into everyday care and helping patients improve their overall health.”

The AMA also announced plans to launch a curated collection of nutrition education resources and continuing medical education; convene a series of roundtables with physicians, nutrition experts, and public health leaders to strengthen nutrition education and clinical competency; and work with Congress to incentivize nutrient-dense foods, expand food labeling efforts, define ultra-processed foods, and increase investment in nutrition research.

The American Heart Assoc. (AHA) also welcomed the report, particularly noting the emphasis on increasing intake of vegetables, fruits, and whole grains while limiting consumption of added sugars, refined grains, highly processed foods, saturated fats, and sugary drinks, all of which align closely with its own long-standing dietary guidance.

“In general, protein intake among Americans is adequate. Maybe some older adults have marginal intake, but the tone of the new DGA sounded like we have widespread inadequate protein intake.”

At the same time, “we see an important opportunity to educate consumers about the scientific basis for certain recommendations,” the AHA noted. “For example, we are concerned that recommendations regarding salt seasoning and red meat consumption could inadvertently lead consumers to exceed recommended limits for sodium and saturated fats, which are primary drivers of cardiovascular disease. While the guidelines highlight whole-fat dairy, the Heart Association encourages consumption of low-fat and fat-free dairy products, which can be beneficial to heart health.

“Protein is an essential component of a healthy diet, and we urge more scientific research on both the appropriate amount of protein consumption and the best protein sources for optimal health,” the AHA went on. “Pending that research, we encourage consumers to prioritize plant-based proteins, seafood, and lean meats and to limit high-fat animal products including red meat, butter, lard, and tallow, which are linked to increased cardiovascular risk.”

 

More Protein Concerns

The Harvard T.H. Chan School of Public Health released an interview with three of its faculty members who served on the report’s advisory committee: Teresa Fung, adjunct professor of Nutrition; Edward Giovannucci, professor of Nutrition and Epidemiology; and Deirdre Tobias, assistant professor of Nutrition.

“With some key exceptions, I was appreciative that the quantitative recommendations outlined in the new DGA are actually quite consistent with previous DGAs, carrying forward the recommended servings for the foundational food groups of fruits, vegetables, whole grains, dairy, and oils,” Tobias noted. “Long-standing limits for saturated fat (less than 10% of calories) and sodium were kept the same. The new DGAs also continue to emphasize whole foods.

“However, the biggest deviation from the science is a new prioritization of animal sources within the protein food group, instead of a plant-forward pattern,” she added, echoing the AHA’s concern. “Other critical deviations from science include the recommendation for full-fat dairy. Although vegetable oils were not forbidden, they were notably absent from being listed among healthy oils, despite being primary sources of essential unsaturated fatty acids.”

Fung agreed that the emphasis on animal protein, especially red meats, stood out. “In general, protein intake among Americans is adequate. Maybe some older adults have marginal intake, but the tone of the new DGA sounded like we have widespread inadequate protein intake.”

Still, Giovannucci added, “there are some positive aspects of the guidelines, such as the call to ‘avoid highly processed packaged, prepared, ready-to-eat, or other foods that are salty or sweet’ and avoid sugar-sweetened beverages. The guidelines are hard on added sugar, especially for children. Prioritizing fiber-rich whole grains and reducing refined grains is appropriate. These are good starting points.”

Fung noted that clinicians, nutritionists, and others use the federal guidelines to teach healthy eating, and a a number of federal nutrition programs also follow its standards, including the National School Lunch Program and Women, Infants, and Children. Changes in the new DGA may affect the food and nutrient requirements of these programs.

Gen Z at Work: the AI Paradox

By Contributor
Opinion

Opinion

By Samantha Borsari

Generation Z is often coined the generation of ‘digital natives’ — quick to adapt, drawn to smart devices, and thriving in a world of new technology. In many ways, this reputation holds true. Today, Gen Z is leading the way in AI workplace adoption, with 47% reporting they use it weekly to assist with their workload.

However, a strange paradox is beginning to emerge.

Beneath the surface of this technological fluency lies a quieter truth — a growing sense of unease and uncertainty. While Gen Z is known to be one of the most adaptable generations, many are sharing feelings of discomfort and even anxiety at the speed and scale at which technology (specifically AI) is evolving, especially in the workplace. In a recent Forbes report, a survey of nearly 3,500 Gen Z workers showed that 41% reported feeling anxious about emerging technologies like AI. This reveals that, while Gen Z is highly engaged with AI, they are equally concerned about its impact.

Why is this happening? There are several factors that could be driving this apprehension.

• Assumed Expertise. It’s often assumed that Gen Z employees will instinctively know how to use new technology. However, quick adaptability does not equal instant mastery. This assumption often builds unspoken pressure and overlooks the reality that Gen Z-ers, much like any other generation, also require training and time to build confidence with a new tool like AI.

• Critical Thinking Concerns. As early career professionals, many in Gen Z are concerned that an overreliance on AI could interfere with their core developmental skills like critical thinking, problem solving, and professional judgment. They’re asking themselves, ‘will AI support or harm my professional growth in the long run?’

• Job Security Anxiety. Gen Z currently makes up a large percentage of entry-level roles, which has instilled a new fear that AI is coming for their position next. If AI replaces all ‘starter’ jobs, how will Gen Z be expected to find opportunities to establish themselves and their career?

• Technology Fatigue. Seventy percent of Gen Z workers have reported feeling overwhelmed by the amount of new technology that is rotating through their organization. The pace of change is taking a toll, especially when there is no clear strategy or training from upper management.

This goes to show that high adoption does not mean high confidence. More importantly, it shows that comfort with technology does not mean immediate mastery or even high sentiment with the product itself.

There is no clear-cut solution to resolve all of these concerns. Let’s face it: every generation is dealing with their own conflicting thoughts on AI and the future of technology. It seems to be a love-hate relationship. That said, there are several ways employers can help mitigate the apprehension and negative sentiment Gen Z is experiencing toward AI.

Organizations should avoid assuming that being a ‘Gen Z digital native’ means they can figure it out on their own when it comes to new technology. Instead, organizations should be prepared to offer support and structured training to all employees, regardless of their age and presumed tech fluency.

To address concerns around AI’s impact on core developmental skills, organizations can work to strategically design workflows where AI supports work functions without replacing key decision-making processes. Managers and supervisors can also reinforce learning by engaging in more frequent coaching sessions, asking Gen Z employees to walk through certain problems or explain how they arrived at a conclusion.

At the same time, employers can ease Gen Z anxiety around job security by building greater transparency around the role AI will play within their organization’s long-term plans and talent strategy. Lastly, to limit technology fatigue, organizations should conduct regular evaluations of their technology stack to ensure all employees receive proper training on existing platforms and to reduce overlapping tools.

Taken together, these approaches can help turn AI from a source of anxiety and discomfort into a tool designed for positive growth. Gen Z has the skills needed to adapt quickly to new and emerging technologies; they simply need the support to feel more confident in using it.

 

Samantha Borsari is a member experience specialist at the Employers Assoc. of the NorthEast. This article first appeared on the EANE blog; eane.org

New England Employers Face New DEI in 2026

By Contributor
Law

Culture Shock

By Tanzi Cannon-Eckerle, Esq.

 

By now, most New England employers have heard the rumblings: the Equal Employment Opportunity Commission (EEOC) is taking a dramatically tougher stance on workplace practices it views as ‘DEI-motivated discrimination.’ What began as a political undercurrent in 2025 has become a fullscale regulatory pivot in 2026, and companies across Massachusetts, Connecticut, and Rhode Island are realizing that the DEI landscape they have operated in for a decade has shifted beneath their feet.

The message from Washington is blunt. EEOC Chair Andrea Lucas has made clear that any employment decision — hiring, promotion, training, or even internal programming — that factors in race, sex, or similar protected characteristics may trigger scrutiny in 2026. The agency is actively reviewing organizations with DEI policies, affinity groups, or diversity-focused hiring or marketing initiatives, signaling a broad and aggressive enforcement posture.

Tanzi Cannon-Eckerle

Tanzi Cannon-Eckerle

“Any employment decision that factors in race, sex, national origin, or other protected characteristics — even with the best of intentions — may now trigger scrutiny.”

That means any employment decision that factors in race, sex, national origin, or other protected characteristics — even with the best of intentions — may now trigger scrutiny. Hiring pipelines, mentorship programs, employee resource groups (ERGs), and even internal messaging are being examined through a new, far more conservative lens.

For New England employers who have long prided themselves on inclusive cultures and progressive workforce strategies, the shift is more than a compliance headache. It is a strategic reckoning.

And increasingly, companies are turning to an unexpected ally to navigate it: fractional general counsel.

 

A New Enforcement Era Arrives

The EEOC’s 2026 enforcement strategy is rooted in a strict interpretation of Title VII, one that treats DEI initiatives as potential sources of ‘reverse discrimination.’ The agency is signaling heightened attention to:

• Hiring or promotion practices referencing demographic goals;

• Diversity-focused recruiting pipelines;

• ERGs organized around protected characteristics;

• Training or leadership programs aimed at specific demographic groups;

• Public DEI commitments that imply preferential treatment; and

• Workplace policies tied to national origin, religion, or COVID19 vaccination.

According to reporting, the agency is even reviewing companies’ websites and public statements to identify DEI-related language. In other words, if it is on your website, it is fair game.

This is particularly relevant in New England, where employers — from Boston’s tech corridor to Springfield’s manufacturing base to Providence’s healthcare systems — have spent years building DEI programs as part of their brand identity. Many now find themselves asking the same question: what does compliance look like in 2026?

 

The New England Challenge: Values vs. Liability

New England companies tend to be values-driven. They care about fairness, community, and workplace culture. They have invested in DEI not because it was trendy, but because it aligned with who they are.

But the EEOC’s new posture means that even well-intentioned programs can create legal exposure. A mentorship program for women in leadership? Risky. A hiring initiative aimed at increasing representation? Risky. An ERG for employees of color? Risky unless structured carefully.

The challenge is not abandoning inclusion — it’s modernizing it. And that’s where fractional general counsel has stepped into the spotlight.

 

Why Fractional General Counsel Is Suddenly in Demand

Most midsized companies in New England don’t have a fulltime general counsel. They rely on outside firms for litigation and occasional advice, but they don’t have someone embedded enough to understand their culture, operations, and risk profile.

Fractional general counsel (GC) fills that gap. It’s a model that gives companies ongoing, strategic legal support, without the cost of a full-time executive. And in a regulatory environment that is shifting monthly, that combination of expertise and affordability is proving invaluable.

Fractional GCs are helping companies:

• Audit DEI-adjacent programs;

• Redesign policies and training;

• Reframe initiatives around neutral, business-driven goals;

• Strengthen documentation and decision making;

• Respond to EEOC inquiries;

• Coordinate with outside litigators when needed; and

• Keep leadership informed as the legal landscape evolves.

In short, they are giving companies a way to stay compliant without abandoning the values that define them.

 

What Fractional General Counsel Actually Does in This Moment

The role goes far beyond reviewing handbooks. In the context of the EEOC’s 2026 crackdown, fractional GCs are functioning as strategic advisors, risk managers, and operational partners. Their roles include:

Conducting DEI Risk Audits. Fractional GCs review everything from hiring practices to ERGs to training modules. They identify where language, structure, or intent may now be interpreted as discriminatory. This includes subtle issues — like job postings that reference ‘diverse candidates’ — that once signaled inclusion but now raise red flags.

Rebuilding Programs Around Legally Defensible Principles. Instead of demographic targets, companies are shifting toward skills-based leadership development, equal-access mentorship programs, workplace civility and respect initiatives, and culture building open to all employees. The goal is to preserve the spirit of inclusion while eliminating legal exposure.

Training Leadership and HR. Managers and HR teams are often the ones making decisions that later get scrutinized. Fractional GCs provide practical training on objective hiring criteria, documentation standards, avoiding demographic preferences, handling complaints, and responding to employee concerns. This reduces risk and increases consistency.

Strengthening Documentation. Documentation is everything. Fractional GCs help companies standardize interview processes, build defensible evaluation frameworks, ensure that promotion and discipline decisions are job-related, and create clear, consistent records. This protects against both traditional and reverse discrimination claims.

Managing EEOC Inquiries. When the EEOC (and their state counterparts MCAD, CHRO, and RICHR) come calling, companies need a steady hand. Fractional GCs coordinate responses, manage communication, gather documents, work with outside litigators if necessary, and keep the business’s perspective front and center. This prevents the operational disruption that often accompanies regulatory investigations.

Providing Ongoing Monitoring. The 2026 enforcement shift is not a one-time event. Fractional GCs stay on top of new guidance, court decisions, agency priorities, and state-level developments.

 

The New England Advantage: Culture Without the Liability

New England companies do not need to abandon inclusion. They simply need to express it in ways that comply with the evolving legal landscape.

The employers who will thrive in this 2026 anti-DEI environment are those who maintain strong workplace cultures, avoid demographic preferences, focus on equal access and opportunity, build legally defensible programs, and stay ahead of regulatory shifts.

 

Attorney Tanzi Cannon-Eckerle is principal and chief legal officer at General Counsel by Cannon, PLLC. Based in Western Mass. and serving companies across the region, the firm focuses on labor and employment law, business law, and fractional general counsel services. With deep experience advising organizations on DEI-related compliance, regulatory risk, and workforce strategy, General Counsel by Cannon helps businesses modernize their policies, strengthen their culture, and stay ahead of the EEOC’s evolving enforcement priorities, without the cost of a full-time legal department; www.gcbycannon.com; [email protected]

What a Recent Decision Means for Restaurant, Bar Owners

By Contributor
Law

A Liquor License Lesson

By Joshua M. Goldstein, Esq.

 

Operating a restaurant, bar, event hall, or other business that utilizes a liquor license is hard enough without accidentally tripping over a clause in your lease that turns into a legal disaster. The Massachusetts Supreme Judicial Court’s recent decision in Nicosia, et al. v. Burn LLC, et al. (2025) is a good reminder that, when it comes to liquor licenses, contract terms still matter, and creative financing can come with some very sobering consequences.

 

How This All Started

This case arose out of a fairly common commercial setup and straightforward set of facts. N&M Trust VII (Nicosia) leased a commercial property in downtown Boston to Burn, LLC (Burn). As part of the lease agreement, Nicosia sold its liquor license associated with the property to Burn for the sum of one dollar. The lease terms included an ‘anti-pledge’ provision, which prohibited Burn from pledging the liquor license as collateral for a loan, and provided that any pledge in violation of such provision constituted a default under the lease. In addition, at the end of the lease term, Burn was required to transfer the liquor license back to Nicosia for one dollar.

Joshua M. Goldstein

Joshua M. Goldstein

“Pledging a liquor license as collateral may seem like an easy solution when money is tight, but if doing so violates your lease terms, it can lead to lease termination, an awkward conversation with your landlord, and very expensive consequences.”

Before the lease term expired or otherwise terminated, Burn pledged the liquor license to its principal, Brian Lesser, as collateral for a loan to Burn in the amount of $445,000. When Nicosia discovered this, it declared Burn in default of the lease, terminated the lease, and demanded the return of the license.

Nicosia initiated the lawsuit, and Burn challenged its claims, arguing that the lease’s anti-pledge provision is unenforceable as it violated public policy and Massachusetts General Laws c. 138 § 23, the statute which governs and expressly permits the pledge of liquor licenses.

 

The Court’s Holding

The court disagreed with Burn’s argument and upheld the anti-pledge provision as enforceable. The court reasoned that the clause did not violate public policy concerns as financing agreements among commercial sophisticated parties do not generally raise public policy concerns.

Further, the court distinguished this case from its decision in Beacon Hill Civic Assoc. v. Ristorante Toscano Inc. (1996), where it found that a private agreement not to apply for a liquor license was unenforceable because it thwarted public participation. In the case of Nicosia, et al. v. Burn LLC, et al., the anti-pledge provision does not interfere with public participation but rather is only a limitation on the licensee’s ability to use the liquor license as collateral to secure financing. No loopholes. No judicial sympathy for “but we needed financing.”

 

Why This Matters to Business Owners

Liquor licenses are often viewed as valuable assets, and they can be to a business. However, Nicosia makes it clear that their value can be tightly controlled by contract. Here are the key takeaways:

• A Liquor License is Not Always ‘Your’ Asset. Even if a license is technically in your business’s name, contractual restrictions can dramatically limit what you can do with it. If your lease says “no pledging,” that means no pledging no matter whether the lender is a bank, a private investor, or your own business partner.

• Courts Will Enforce Anti-pledge Provisions. This decision confirms that Massachusetts courts will uphold contractual limits on liquor licenses so long as they don’t limit a prospective licensee’s ability to participate in the licensing process or conflict with statute. Public policy is not a magic eraser for inconvenient lease terms.

• Financing Shortcuts Can Trigger Long-term Pain. Pledging a liquor license as collateral may seem like an easy solution when money is tight, but if doing so violates your lease terms, it can lead to lease termination, an awkward conversation with your landlord, and very expensive consequences.

 

Practical Advice for Local Restaurant and Bar Owners

If you currently operate, or plan to operate, a business that utilizes a liquor license, this case offers some practical lessons:

• Read the Entire Lease (Yes, Even That Section). Anti-pledge clauses are easy to overlook, especially when they’re buried in lengthy lease sections or among boilerplate provisions. But as this case shows, it is very important to read the entire lease, whether you have an existing lease or are considering entering into a new lease. Further, it is important to review the lease to ensure that any anti-pledge provisions apply to real property or personal property other than a liquor license.

• Coordinate Legal Advice Before Financing. Before pledging any business asset as collateral, make sure it doesn’t conflict with your lease or other applicable agreements. A quick legal review can be a lot less costly than litigating or defending a default of a lease.

• Assume Enforcement, Not Flexibility. Courts generally assume that sophisticated parties mean what they sign and expect to be bound by the same. It is very important not to rely on hoping a judge will ‘balance the equities’ later.

 

Final Pour

Nicosia is not flashy, but it’s important. For local business owners, the lesson is straightforward: treat your lease like required reading, and don’t assume that creative financing will survive creative lawyering on the other side.

If you’re ever tempted to pledge a liquor license as collateral without reviewing your lease first, just remember: the hangover from that decision can far outlast the term of the loan.

 

Attorney Joshua M. Goldstein is an associate with Bacon Wilson, P.C. whose practice areas include banking and finance and business and corporate law, with additional specialties including liquor licensing and other licensing matters. He is administered to practice law in the state of Massachusetts and is an active member of the Hampden County Bar Assoc.

Employers Concerned About Broader Immigration Enforcement

By Contributor
Law Special Coverage

ICE at the Door

By Marylou Fabbo, Esq.

 

In 2026, employers across the U.S. are expected to continue to face intensified and broadened immigration enforcement efforts. Executive actions, regulatory shifts, agency‑level mandates, and recent events reflect aggressive enforcement within and outside of the work environment.

ICE (Immigration and Customs Enforcement) has become a household word. Restrictions on enforcement in certain areas, such as schools, hospitals, and places of worship, have been lifted. Unannounced visits to the workplace, expanded audits, and coordination between ICE and other enforcement agencies has strengthened.

In 2025, certain cities, states, and industries were affected more than others when it came to the Trump administration’s efforts to enforce immigration policies. The focus was on agriculture and farming, food processing, construction, healthcare workers, and cleaning and maintenance services because they often employ immigrant workers.

In 2026, efforts have been expanded, and are expected to continue to expand, to employers in all businesses of all types, sizes, locations, and number of employees. All employers, regardless of industry, size, or location, must be prepared for ICE visits to the workplace as well as other potential enforcement actions, such as unanticipated Form I-9 audits conducted by the U.S. Department of Labor.

Marylou Fabbo

Marylou Fabbo

“All employers, regardless of industry, size, or location, must be prepared for ICE visits to the workplace as well as other potential enforcement actions, such as unanticipated Form I-9 audits conducted by the U.S. Department of Labor.”

Importantly, employers must also be prepared for conflicts that may arise when employees or ICE agents engage in actions that may have unintended and serious consequences, such as personal injury.

 

ICE Visits to the Workplace

Immigration agents may go to a workplace to conduct a Form I-9 audit, a raid, or to detain specific people. ICE doesn’t always ring the bell before entering. ICE can enter the public areas of a business, such as the reception area, without permission. Still, ICE does not have the unrestrained authority to stop, question, or arrest someone, even if they are in a public area.

Rather, for access to the private areas of a business, ICE needs either company permission or a judicial warrant. A judicial warrant is from a court and is signed by a judge. Although some agents may present an administrative warrant, that type of warrant is insufficient. An administrative warrant usually says “Department of Homeland Security” or is from an immigration court, and it does not give ICE the right to enter private areas of your business without your permission.

Having a judicial warrant only gives ICE authority to enter the areas identified on the warrant to be searched. Be wary, however. While it is illegal for ICE to enter any private area without a judicial warrant, there have been many reports of ICE failing to adhere to legal standards when entering the workplace, and employees permitting ICE agents to do more than they would otherwise legally permitted to do. Such actions give rise to one of the newer concerns being discussed among employers: whether the deadly results of community enforcement actions having turned violent spread to the workplace.

 

Access to Employees

Attempts to arrest an employee may also lead to physical altercations between ICE agents, the employee at issue, or other employees protecting the employee who is being sought or employees who wish to aid ICE’s efforts.

The desire to assist ICE often derives from U.S. citizens’ concerns about losing employment opportunities to undocumented workers, regardless of whether an employer intentionally employs individuals who are not authorized to live and/or work in the U.S. There is a misconception that all employers who are employing an employee who does not have authorization to work or be present in the U.S. knowingly do so.

For Form I-9 purposes, employers are not required to be document review experts. If the document reasonably appears to be genuine and related to the employee, it is sufficient. Therefore, some employers are shocked when ICE arrives with a judicial warrant to arrest someone who has been a hardworking, long-term employee and who presented what appeared to be genuine Form I-9 supporting documentation.

If a judicial warrant is presented, employers must comply. If ICE has an administrative warrant identifying an employee, the employer does not have bring the agent to the employee or even have to let the agent know if the employee is working that day. That is, if ICE enters the employer’s property at all, it has become more common for immigration officials to stop employees before they pull into the employer’s parking lot. Employers must consider whether they want to have a plan in place if such a circumstance arises.

 

Employers’ Right to Legal Advice

Human resource personnel, the company president, and all other employees can ask to speak to a specific attorney or ask the immigration officer for a list of pro bono lawyers before speaking to immigration authorities or answering any questions. It’s not certain, however, that the request will be granted.

Still, no one is required to speak at all. No one must state where they were born or whether they are in the U.S. legally, sign anything, or group according to country of origin. Employees do not have to show identification or other papers to ICE agents. However, if someone does not cooperate, it is not out of the realm of possibility that ICE would claim that the person is ‘impeding’ their efforts and arrest them. Employers should communicate to employees their position on ICE cooperation even whether or not ICE’s actions appear to be legally supported.

 

Difficult Choices

Employers who violate immigration-related employment laws or lawful enforcement actions can be subject to fines, large penalties, the inability to work on government contracts, and even criminal liabilities. But in today’s immigration landscape, there’s been much contention that even lawful activities can be penalized. An even greater concern is increasing violence.

If an ICE agent demands action that you believe to be illegal, what do you do? Efforts to assert an individual’s rights in the face of an improper action may lead to unexpected — and even dangerous — situations. Most employers do not know what their employees will do who take offense to ICE’s action, whether right or wrong, and also lack action plans when circumstances begin to present a risk of harm to one more people involved.

Regardless of the position employers take on Minnesota’s enforcement-related deaths, they must recognize that similar situations could occur in their workplaces and should consider having a plan in place to address them.

 

Attorney Marylou Fabbo is a senior partner at Skoler Abbott and heads the firm’s immigration team. She has successfully represented the firm’s clients in state and federal courts, as well as the Equal Employment Opportunity Commission, Massachusetts Commission Against Discrimination, Connecticut Commission on Human Rights and Opportunities, and other forums.

How AI Search Strengthens Manufacturing Business Growth

By Contributor
Manufacturing

On the Cutting Edge

By Brick Marketing

 

It’s true that manufacturing has been driven by precision and innovation, so any way you can gain the advantage over a competitor is always welcomed. This means it is important for manufacturers to embrace innovation themselves, to better create innovations for customers.

Artificial intelligence (AI) has become an important part of this. It has moved well beyond experimentation and is now in the mainstream, and it’s time for manufacturers to embrace it. It is also helpful to think of AI search as a new opportunity to connect with the audience.

Why? Because it plays a clear role in how manufacturing companies are evaluated, especially when you’re deciding which companies or partners to trust. It has become a signal of credibility, readiness, and professionalism.

Here are some ways AI search helps strengthen business growth for manufacturers.

 

AI Search Signals Modern Capability and Industry Relevance

Manufacturers and their customers now operate in an AI-driven information environment. Search engines, recommendation systems, personalization tools, and automated support have set new expectations for speed and relevance. When a manufacturer’s marketing feels generic or outdated, it often suggests the systems supporting it haven’t kept pace.

A manufacturing company that actively uses AI signals that it understands the business environment. AI-powered research, audience analysis, and content optimization allow marketing strategies to align more closely with how people search, browse, and make decisions today. When AI is integrated thoughtfully into a manufacturing company’s marketing approach, it communicates that the brand or agency isn’t relying on outdated tactics, but building for how customer behavior is right now.

 

Clear Information Builds Confidence Through AI Search

Trust doesn’t come simply from claiming to use AI, and in manufacturing, trust is built on clarity. It comes from being clear about how it’s used. Buyers are likely cautious of vague promises or black-box solutions that sound impressive but offer little insight into process or accountability.

AI search prioritizes companies that clearly explain what they do, how they do it, and why it matters. Manufacturers that publish structured, accurate, and informative content send a strong signal that they understand modern discovery behaviors. This positions them as current, capable, and relevant within their industry.

As AI becomes more prominent, manufacturers that align their content with these systems are better-positioned to be trusted.

AI Search Supports More Relevant Buyer Experiences

Relevance is one of the strongest drivers of trust. AI allows marketing efforts to be more precise, timely, and personalized across channels. Content can better match search intent. Ads can adapt to performance signals in real time. Reporting can surface insights that matter to your actual business goals rather than vanity metrics. This is how manufacturers can generate leads — by leveraging AI and the insights that are generated from it.

It’s all about formulating digital marketing campaigns that feel intuitive and aligned to a manufacturing-oriented audience. This helps your audience feel understood and valued, which over time will encourage business growth. Over time, consistent relevance reinforces the sense that the brand behind the experience knows what it’s doing and is paying attention.

Strong AI Visibility Shortens the Sales Cycle

Manufacturing companies dream of shortened sales cycles, and this could be possible by leveraging AI. You need a digital marketing strategy that leverages AI that also aligns with business goals. This means adapting as consumer behaviors change.

AI-forward manufacturers tend to appear more scalable, resilient, and prepared for what’s next. They show that they are investing in systems that support growth, insight, and adaptability, rather than reacting to change after it happens. That forward-thinking mindset reduces risk and increases confidence in the partnership. This is something that the audience values.

 

Bottom Line

At its core, AI as a brand trust signal is all about being keeping manufacturing companies at the forefront of innovation. When AI is used thoughtfully and communicated clearly, it signals competence, transparency, and long-term thinking. It can also help improve business growth and generate more leads.

 

Brick Marketing, a Boston-based digital marketing agency, drives digital marketing strategy and implementation that solves complex challenges, achieving business, sales, and marketing goals by offering a combination of expert digital marketing services, training, and consulting solutions.

Make an Effort to Cultivate Self-care This Valentine’s Day

By Contributor
Healthcare News

Love Starts with You

By Karen Rossacci

 

When Valentine’s Day arrives each February, chocolates, dinner reservations, and flowers naturally come to mind — especially flowers, as Valentine’s Day is the biggest day of the year for floral sales in the U.S., with Americans spending nearly $3 billion on blooms alone. These gestures are often how we show love to others. But what if, this year, Valentine’s Day became just as much about showing care and compassion for yourself as it is about celebrating someone else?

Self-love is not a trendy buzzword — it’s a foundational element of mental and emotional wellness. This February, MiraVista Behavioral Health Center is using the holiday to remind people that loving yourself deeply and intentionally is as important as any romantic relationship. Rather than seeing Valentine’s Day only as an outward-facing celebration of partners, MiraVista encourages the community to pause, reflect, and honor the relationship we have with ourselves.

At its core, self-love means giving yourself the same compassion, patience, and care that you freely give others. It means acknowledging your worth not because someone else validated it, but because you recognize it. Mental wellness experts agree that this inner kindness fuels resilience, supports emotional balance, and strengthens our ability to connect with others. For example, practices like mindful self-compassion are shown to diminish harsh self-judgment and support emotional well-being.

For many, this Valentine’s Day is an invitation to shift perspective. Instead of focusing solely on outward expressions of love, we can look inward and intentionally choose to nurture our own mental and emotional needs. After all, how we treat ourselves sets the tone for all other relationships in our lives.

Karen Rossacci

Karen Rossacci

“At its core, self-love means giving yourself the same compassion, patience, and care that you freely give others. It means acknowledging your worth not because someone else validated it, but because you recognize it.”

As chief Nursing officer at MiraVista and TaraVista Behavioral Health Centers, I know well the connection between self-care and overall wellness — and I have seen firsthand how self-attunement can be transformative.

Self-love isn’t selfish. It’s a vital part of staying mentally well. When we honor our own needs — our thoughts, emotions, boundaries, and health — we cultivate strength and clarity that radiate outward into every part of our lives.

It’s important to note that self-love doesn’t mean perfection or constant happiness. Rather, it’s about acceptance — recognizing that you are worthy of care even on your hardest days. True self-love begins with listening. Listen to your body when it needs rest, your mind when it needs calm, and your heart when it needs reassurance. Those are not signs of weakness — those are signs that you are human and deserving of care.

So just how does one practice self-love this Valentine’s Day? Here are a few tips grounded in mental wellness principles.

 

1. Start with Kind Self-talk

Instead of focusing on flaws or failures, rehearse affirmations that acknowledge your strengths. For example: “I am worthy of peace and joy.” This shifts internal dialogue from criticism to compassion. Reinforce all those characteristics that make you you — and what it is you love about yourself.

 

2. Prioritize Your Well-being

Schedule time for activities that restore and nurture you — whether that’s a walk outside, journaling, meditating, or simply sitting quietly with a warm cup of tea or cocoa. Making time for these things isn’t indulgence — it’s self-respect.

 

3. Set Healthy Boundaries

Self-love means protecting your energy. Saying ‘no’ to extra obligations when you’re overwhelmed is not rude — it’s necessary. Respecting your limits helps prevent burnout and preserves your emotional reserves.

 

4. Connect Authentically

Reach out to friends, family, or a community that supports you — but do so in ways that feel nourishing. Genuine connection matters, but it should uplift, not drain, your spirit.

 

5. Celebrate Small Wins

Maybe today you woke up on time. Maybe you reached out for help. These small actions are worthy of acknowledgment. Self-love happens in the everyday as much as in the big moments.

 

Bottom Line

Caring for yourself is not a one-day event, but an ongoing practice. Loving yourself is like tending a garden — it needs steady attention, patience, and trust that what you’re doing feeds growth. Some days will bloom beautifully — and some days will not. And that’s OK. Love remains.

So, as this Valentine’s Day approaches, encourage yourself to see the holiday as an opportunity not just to give love, but to receive it from within. Whether you celebrate with others or spend a quiet evening on your own, the most enduring love you can nurture is the one you give yourself. Sometimes, the best person to spend time with is you.

 

Karyn Rossacci is chief Nursing officer at MiraVista Behavioral Health Center in Holyoke and TaraVista Behavioral Health Center in Devens.

Why Proper Recycling Matters

By Contributor
Opinion

Opinion

By Sean Hogan

In the fast paced world of IT, cybersecurity often brings to mind firewalls, encryption, and phishing scams. But one of the biggest threats to your data security could be sitting in plain sight, stacked in a dusty corner of your office.

Whenever we onboard a new client at Hogan Technology, we find it almost every time: a room or closet overflowing with obsolete equipment. It becomes a tech graveyard filled with old desktops, servers, printers, copiers, battery backups, fax machines, label makers, access points, and firewalls.

Technology changes fast. A typical desktop or file server lasts about six years, but best practices call for a refresh every five years to maintain performance and security. Many manufacturers limit warranties on equipment older than that, which leaves you exposed when hardware fails.

We churn through a lot of gear in this industry, and it is not just computers. Printers, access points, and other peripherals pile up as businesses upgrade. That mound might look harmless, just junk taking up space, but it poses a serious physical cybersecurity risk.

Cyberthreats are not limited to software. Physical access to hardware can be just as damaging, especially when devices contain stored data. Nearly every piece of equipment in that forgotten pile has local storage of some sort, whether a hard drive, SSD, or embedded memory. Obsolete tech poses risks in numerous ways:

• Data remains long after use. Old devices retain confidential information ranging from employee records and finances to emails and proprietary files. If these devices are not handled correctly, that data can be recovered and exploited.

• Dumpster diving and theft. Discarded or unsecured tech can be scavenged. Cybercriminals know that unscrubbed drives hold valuable data. One overlooked hard drive can expose your network.

• Supply chain weakness. Even when not in use, equipment stored on site creates opportunities for insider threats or break-ins. Outdated hardware may also have unpatched vulnerabilities if someone reconnects it by mistake.

That pile is not just clutter. It is a potential entry point for data loss. Ignoring it is like leaving your front door unlocked.

We take a holistic approach to cybersecurity that includes the physical side of protection. Our recycling program manages your end-of-life equipment with strict security and environmental responsibility.

Specifically, we inventory obsolete devices during onboarding or routine audits. Our team collects everything securely with minimal disruption. After data scrubbing, drives and storage media are physically shredded by certified partners. Scrub plus shred removes any chance of data recovery.

Remaining components are recycled through certified e-waste programs that reclaim valuable materials and keep harmful substances out of landfills. The client then receive certificates of destruction and recycling reports to support compliance requirements and audit needs.

By recycling in this way, you clear space, strengthen your security posture, and support a cleaner environment.

With data breaches in the news daily, ignoring the physical side of cybersecurity is a risk you cannot afford. That forgotten pile of equipment could be the weak point that leads to expensive consequences.

 

Sean Hogan is president of Hogan Technology Inc.

Consumers Rank Banks Above Other Industries for Fraud Protection

By Contributor
Banking and Financial Services

Survey Says

 

U.S. adults overwhelmingly trust banks more than any other entity to protect them from fraud, according to a new survey conducted by Morning Consult on behalf of the American Bankers Assoc. (ABA).

By more than a 6-to-1 margin over the next closest industry, consumers chose banks (50%) over healthcare providers (8%), non-bank fintech payment providers (8%), the government (5%), cryptocurrency companies (2%), major retailers (1%) and telecom companies (1%).

The research, unveiled at ABA’s 2025 annual convention in Charlotte, N.C., also gauged consumers’ views on access to their personal financial data, bank satisfaction, the competitive landscape of the banking industry, and the role banks play in the U.S. economy.

“Financial predators are more sophisticated than ever, and America’s banks are leading the charge to protect their customers from these threats,” said Rob Nichols, ABA president and CEO. “Consumers recognize and appreciate banks’ round-the-clock efforts to detect and combat fraud, and our industry continues to leverage award-winning consumer education campaigns and other tools to empower Americans to spot scams before they can do harm.”

Nearly nine in 10 bank customers (87%) said their bank takes proactive steps to protect them from fraud and scams, and three-quarters (74%) believe their bank does more than businesses in other industries to protect them. In addition, 59% of consumers have received a fraud alert from their banks alerting them to potentially suspicious account activity, and 96% found these alerts valuable.

Rob Nichols

Rob Nichols

“Financial predators are more sophisticated than ever, and America’s banks are leading the charge to protect their customers from these threats.”

Notably, 62% of alert recipients are concerned with government regulations stopping all bank messages, including fraud alerts. Under the Federal Communications Commission’s (FCC) existing Telephone Consumer Protection Act (TCPA) rules, if a consumer responds ‘STOP’ to a text message from their bank on any topic — such as marketing messages — the regulation would effectively require their bank to stop sending them all messages, including fraud alerts notifying them of potentially suspicious activity on their account. The FCC is considering issuing a notice of proposed rulemaking that would update the TCPA rules to address this and other issues, an action that ABA strongly supports.

 

Personal Financial Data Rights

The survey also explored Americans’ views on access to their personal financial data, or ‘open banking,’ which is when consumers give permission for their financial information — like their account balance or spending history — to be shared from their bank (or wherever it’s stored) to another company, such as a budgeting app or loan service.

Most adults believe that data shouldn’t be shared if it could put consumers at risk (80%), that all organizations holding consumer data should follow the same sharing rules (76%), and that data aggregators that are monetizing the data obtained from banks should share in the operating costs (70%). Eighty percent of consumers said companies shouldn’t use data they obtain from banks to train AI models or develop new products and services without explicit consumer consent.

“The survey shows that consumers agree that everyone in the open banking ecosystem should be subject to the same rules and that sensitive personal financial information should not be used by data aggregators to power AI models or for market research absent a consumer’s clear permission,” Nichols said. “Banks should be empowered to lower the risk of data breaches and unauthorized activity to protect consumers while ensuring they can safely share their data with companies they trust.”

 

Satisfaction with Banks

The new survey also found that consumers are happy with their bank and view banks as vital to the U.S. economy. Among Americans with a bank account, 89% say they are “very satisfied” or “satisfied” with their primary bank, and 95% rate their bank’s customer service as “excellent,” “very good,” or “good.”

The survey found that Americans believe the nation’s banks are competing aggressively for their business and that they have ample access to banking services. More than 8 in 10 (84%) of respondents agree they have multiple options when selecting products and services such as bank accounts, loans, and credit cards, and 85% said they have a wide array of choices when deciding where to bank. Meanwhile, 84% agree they have easy access to a bank branch when they need it.

Three-quarters of consumers (75%) said the nation’s banks are a source of strength for the U.S. economy and that they appreciate the key role banks play in supporting the financial needs of individuals, businesses, and local communities. Meanwhile, 69% said they are confident in America’s banks as a whole and their ability to support individuals, businesses, and the local communities they serve.

“This national survey shows that the vast majority of American consumers think highly of their bank and recognize the critical role banks across the country play in the growth and stability of our nation’s economy,” Nichols said. “Consumers trust and value the customer service they receive from their bank, and they appreciate that banks of all sizes are competing for their business with innovative products and service they want and need.”

Does Massachusetts Still Want a Legal Cannabis Industry?

By Contributor
Opinion

Opinion

By Meg Sanders

 

A few weeks ago, a community member out in the Berkshires was speaking with a staffer of ours at Canna Provisions. She had just heard that the petition to end adult use cannabis had potentially gathered enough signatures to move forward toward the 2026 ballot. “Well … that’ll never pass,” she said, waving her hand as if brushing away a fruit fly. “People love your store.” I wish that were enough.

In Massachusetts, we are now facing the most serious threat to the legal cannabis industry since voters approved it in 2016, and the most dangerous reaction I’m seeing is dismissal or the belief that progress is permanent. Or, worse, the assumption that someone else will handle it, that voters won’t move backward, that adult use is simply too big to fail. But let me be very clear as someone who has spent nearly 15 years in legal cannabis across multiple states: nothing in this industry is too big to fail. Not even legalization itself.

The Massachusetts Elections Division recently certified 78,301 signatures for a measure laughably called “An Act to Restore a Sensible Marijuana Policy,” which seeks to end all recreational cannabis sales and the ability for citizens to grow at home in Massachusetts, while preserving medical-only access. It is now officially moving to the Legislature, which has until this May to act. And if they decline a portion of the signatures collected, causing the initiative to fall under the required threshold, the proponents would need 12,429 more signatures to ensure the question gets on the November 2026 ballot.

That means the future of every retailer, cultivator, manufacturer, brand, and tens of thousands of direct jobs across the Commonwealth is officially on the line. Additionally, thousands of indirect jobs the industry supports will be lost. This means plumbers, landlords, snow plowers and landscapers, marketing professionals, electricians, accountants, lawyers, and more will all take a hard hit.

This is the beginning of a coordinated effort to unwind the very industry so many of us have spent years building — legally, transparently, and in partnership with our communities in Western Mass., as well as the state as a whole. And here’s the part that should alarm every business leader reading this: public opinion alone does not stop ballot initiatives. Organization does. Funding does. Showing up does.

We’ve already seen reporting that some of the signatures gathered may have been collected through deceptive or misleading tactics. But even if every signature were suspect, the measure is currently alive in the eyes of the state. That is what matters now. So the question before every operator comes down to a point of view. If someone is coming for your business, your staff, your customers, and your community partnerships, are you really going to sit this one out? If yes, how can you square that up with everyone mentioned in the previous sentence? Moreover, why would you want to?

“This is the beginning of a coordinated effort to unwind the very industry so many of us have spent years building — legally, transparently, and in partnership with our communities in Western Mass., as well as the state as a whole.”

At Canna Provisions, we’ve made our position crystal clear. We have long believed that every dollar spent is a vote for or against something. It’s why we stopped using Uline two years ago after learning about their aggressive anti-cannabis advocacy. And starting Jan. 1, 2026, we no longer accept deliveries in Uline packaging at all (and have encouraged partners to use a local service provider like W.B. Mason instead). If a partner still has stock, we will work with them, but we expect written assurances that they are transitioning vendors.

This is one example of a position showcasing voting with one’s dollars — because if you’re taking cannabis money while directly supporting anti-cannabis efforts, you are funding your own downfall. And if this rollback effort advances and a statewide campaign becomes necessary, we will not carry products or use vendors who refuse to financially support the fight to protect this industry, even if that support comes in the form of inaction and apathy to the threat level we are facing in 2026. That includes brands. Cultivators. Tech partners. Professional services. HVAC installers. Electricians. Plumbers. Everyone.

If that sounds harsh, ask yourself: what, exactly, is the alternative? What will the impact be, from tourism in the Berkshires (which we know has directly benefited from cannabis) to municipal revenue streams to the thousands of workers who rely on this economy? What happens to the local businesses we support, the charities we donate to, and the community partnerships we’ve built?

We are not talking about a minor regulatory adjustment. It would be the end of a business sector that has generated billions for the state, brought life into struggling towns, created pathways for equity and entrepreneurship, and, let’s not forget, delivered a safer, regulated alternative to the illicit market. Additional measures are now underway in both Maine and Arizona, making this an effort that may be beginning in the Commonwealth but is rapidly expanding across the country. If Massachusetts falls (or if the vote is precariously close), you can bet this will have ripple effects on cannabis freedom across the U.S.

Ending adult-use cannabis does not eliminate cannabis. It eliminates safe, regulated, legal cannabis, as it’s been embraced since voters passed Question 4 in 2016. This is the moment when our industry has to grow up. We cannot keep treating existential threats like spectator events. Operators cannot assume that the big companies will handle it. Equity operators cannot assume someone else will protect their hard-earned licenses. Vendors cannot assume their cannabis clients will still exist in two years if they stay on the sidelines now.

Everyone in the industry, including consumers, has skin in this game, and everyone has a responsibility to defend it. So here is my call to the business community, cannabis and non-cannabis alike. Pay attention. Ask your partners where their money goes. Support the organizations preparing to fight this ballot initiative. Refuse to fund vendors or suppliers who work against your interests. Stop assuming someone else will do the hard work — because they won’t. And because the people trying to end this industry are counting on your complacency.

I’ve said for years that trust and sustainability are the foundation of this industry. Today, I’ll add one more: vigilance. The rights we earned in 2016 can still be taken away, and if that happens, it will be because too many people thought their silence was harmless.

The next year will determine whether Massachusetts remains a leader in legal cannabis or becomes the first state in history to voluntarily dismantle its adult-use market. I know which future I’m fighting for. I hope the rest of the industry joins us.

The clock has already started.

 

Meg Sanders is CEO and co-founder of Canna Provisions.

Accounting Associations Take Issue with New Federal Loan Caps

By Contributor
Accounting and Tax Planning

What’s in a Classification?

 

The National Assoc. of State Boards of Accountancy recently came out in opposition of the U.S. Department of Education’s implementation of new student loan policies that reclassify accounting degrees as ‘non-professional.’

“Classifying accountants as anything other than professionals fundamentally misrepresents the critical work CPAs perform, work that is responsible for the integrity of the global financial systems on which businesses and individuals rely,” NASBA President and CEO Daniel Dustin said. “There’s a reason certified public accountancy has been a licensed profession in the United
States since 1896.”

The Department of Education change affects federal loan caps under the new Repayment Assistance Plan (RAP) that, beginning in July 2026, will reduce borrowing limits for accounting students to $20,500 per year, compared to $50,000 per year for degrees the department now labels ‘professional.’

NASBA argues that a reduction in loan access may deter a broad range of students from entering the CPA profession at a time when the complexity of markets and businesses require a robust and educated workforce. The association maintains that federal policy must accurately reflect the realities of professional CPA licensure, as economic stability and protection of the public depend on a strong and well-regulated accounting profession.

This reclassification also excludes many other long-recognized licensed professions, including those responsible for public health and safety, such as nursing, architecture, education, and engineering.

According to the U.S. Department of Education, the new loan limits that result from these reclassifications will help drive down the cost of graduate programs and reduce the debt students have to take out. Graduate students received more than half of all new federal student loans originated in recent years, and graduate student loans now make up half of the outstanding $1.7 trillion federal student loan portfolio.

Among the professions that still retain their ‘professional’ designation for higher graduate school borrowing limits are medicine (MD), dentistry (DDS/DMD), law (LLB/JD), and several others. Undergraduate students are generally not affected by the new lending limits.

NASBA plans to consult with the 55 U.S. accounting jurisdictions it represents — which license more than 653,000 CPAs in the U.S. — and will engage policymakers to ensure accounting is restored to the professional degree category.

Other organizations have publicly opposed the reclassification as well. The National Assoc. of Tax Professionals is also urging the Department of Education to reconsider the change. In a statement, the NATP argued against the non-professional classification on four grounds.

1. The reduced federal borrowing levels will make accounting education less financially accessible. This could deter students from entering the field, especially first-generation college students, students from rural or underserved communities, adults seeking a career change, working students completing degrees part-time, and anyone needing graduate-level coursework to advance.

For a profession that already requires rigorous education and often additional coursework for licensure, lowering loan access could make a critical career path harder to pursue.

2. Accounting is a professional field, and the reclassification doesn’t reflect that. Accounting is a licensed, regulated, ethics-based profession with real-world public responsibility. Tax professionals and accountants complete extensive coursework, uphold ethical and legal standards, maintain continuing education, help taxpayers navigate complex federal and state laws, and protect the integrity of the tax system.

Reclassifying these degrees as non-professional does not align with real-world requirements or the public-facing nature of this work.

3. The tax-professional workforce is already stretched thin. More than 80 million taxpayers rely on paid preparers each year. Many small businesses, elderly taxpayers, rural communities, and underserved populations depend on credentialed professionals to prepare accurate returns and resolve IRS issues.

But the tax workforce is aging, and firms across the country report difficulty recruiting new talent — a trend NATP members have voiced repeatedly. Limiting access to accounting education risks shrinking the talent pipeline, increasing filing errors, lengthening IRS response backlogs, reducing availability of professional help in underserved areas, and exacerbating seasonal workforce shortages. This isn’t just an academic concern, but a practical one with direct consequences for taxpayer service.

4. Taxpayer service and compliance could suffer. The federal tax code is becoming more complex each year. New credits, expanded eligibility rules, increased digital reporting requirements, and shifting IRS processes all increase the need for well-trained professionals.

If fewer students can afford to pursue accounting degrees, taxpayers could experience longer wait times for appointments, reduced access to qualified preparers, higher risk of filing mistakes, greater reliance on unregulated or untrained preparers, and increased compliance challenges.

Heed These 2025 Federal Information Reporting Considerations

By Contributor
Accounting and Tax Planning Special Coverage

A Time and Place for Everything

By Mary C. Walsh

As the tax filing season looms, employers must ensure compliance with federal information reporting requirements, including payroll and payment reporting to the government, employees, and other income recipients. Most of forms are required to be electronically filed. In 2026, there are new requirements for reporting employee tips and overtime. This article provides details regarding these reporting obligations.

 

General Federal Year-end Information Return Filing Requirements for Forms W-2, W-3, and 1099 (INT, NEC, and MISC)

• Electronic filing is required if at least 10 of the following forms, combined, are required to be filed: W-2, 1094, 1095-B, 1095-C, 1097-BTC, 1098, 1098-C, 1098-E, 1098-Q, 1098T, 1099, 3921, 3922, 5498, 9027, W02G, and 499R-2/W-2PR. In some cases, electronic filing is given more time to file with the IRS than paper filing.

• Filing and due date information is set forth in IRS Publication 509, Tax Calendars for use in 2026 (www.irs.gov/pub/irs-pdf/p509.pdf). See also IRS Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, and W-2G, which sets forth electronic filing format specifications.

• Typically, due dates fall at the end of a month. However, if a due date is a weekend day or holiday, the next business day becomes the due date. Also, Congress or the president may specify a different due date, e.g., if there is an emergency. In 2026, Jan. 31 is a Saturday, making Feb. 2 the next business day, and Feb. 28 is a Saturday, making March 2 the next business day.

 

“For 2025, the IRS encourages employers to provide some accounting so employees can claim the deduction on their federal tax returns. The IRS has stated that employers may report the amounts of qualified tips and overtime to employees through secure methods, including an online portal or additional written statements provided to employees.”

Information Reporting Due Dates for 2026

• W-2, Wage and Tax Statement: File with Social Security Administration (SSA), electronic and paper, by Feb. 2. Provide to employees by Feb. 2.

• W-3, Transmittal of Wage and Tax Statements: File with SSA, electronic and paper, by Feb. 2.

• 1099-INT, Interest Income and 1099-DIV, Dividend Income: File with IRS, electronic, by March 31. File with IRS, paper (must be accompanied with IRS Form 1096, Annual Summary and Transmittal of U.S. Information Returns) by March 2. Provide to recipients by Feb. 2.

• 1099-NEC, Non-employee Compensation: File with IRS, electronic and paper, by Feb. 2. Provide to recipients by Feb. 2.

• 1099-MISC, Miscellaneous Income: Nothing reported in box 8 (substitute payments in lieu of dividends or interest) or box 9 (crop insurance proceeds): File with IRS, electronic, by March 31. File with IRS, paper (must be accompanied with IRS Form 1096, Annual Summary and Transmittal of U.S. Information Returns) by March 2. Provide to recipients by Feb. 2.

• 1099-MISC, Miscellaneous Income: Amount reported in box 8 (substitute payments in lieu of dividends or interest) or box 9 (crop insurance proceeds): File with IRS, electronic, by March 31. File with IRS, paper (must be accompanied with IRS Form 1096, Annual Summary and Transmittal of U.S. Information Returns), by March 2. Provide to recipients by Feb. 2.

 

Special Issue: Tips and Overtime

The One Big Beautiful Bill Act (OBBBA), enacted this past July, allows certain employees to deduct tips and overtime compensation. One area of uncertainty, affecting both employers and employees, regards 2025 payroll reporting for tips and overtime.

Under the OBBBA, from 2025 to 2028, certain employees who receive qualified tips may deduct up to $25,000 of those tips, and those who receive overtime pay may deduct up to $12,500 of qualified overtime compensation ($25,000 for joint filers).

To enable employees to report their deduction, the OBBBA requires employers to provide separate accounting of the total amount of cash tips and overtime. Employers failing to comply with these reporting requirements may be subject to penalties.

Although the IRS has released a draft version of Form W-2 for 2026 reflecting OBBBA changes, the 2025 version of the form will not be updated, creating a challenge for employer reporting compliance. As a result, for tax year 2025, the IRS announced that employers will not face penalties for failing to provide required tip and overtime accounting to employees (Notice 2025-62). This relief only applies to tax year 2025 because the IRS recognizes that employers might not have the information required to be reported.

For 2025, the IRS encourages employers to provide some accounting so employees can claim the deduction on their federal tax returns. The IRS has stated that employers may report the amounts of qualified tips and overtime to employees through secure methods, including an online portal or additional written statements provided to employees.

When reporting these amounts, employers should not stop at the maximum of $25,000 (tips) or $12,500 (overtime). The full amounts of qualified tips and overtime should be reported. It is up to employees to determine the maximum deductible amount when preparing their federal income tax returns.

With little authoritative guidance and difficulty getting full information from existing systems and payroll providers, employers must do their best in providing employees with this information. Employers could, for example, provide the information by separate letter or use W-2 Box 14 (Other). For the most current guidance (updated as issued), visit www.irs.gov/newsroom/one-big-beautiful-bill-provisions and click on “No tax on tips (Section 70201)” and “No tax on overtime (Section 70202).”

Massachusetts, Connecticut, Maine, Rhode Island, Vermont, and New Hampshire do not allow employees to deduct tips or overtime; thus, this reporting issue largely does not impact New England and New York payroll reporting.

Finally, remember that this article is intended to serve only as a general guideline. Your personal circumstances will likely require careful examination. You should schedule a meeting with your adviser to assist with all your tax planning needs.

 

Mary C. Walsh is a senior manager at Meyers Brothers Kalicka, P.C. She holds an MS accounting and an MBA from Northeastern University, an LLM in taxation from Boston University School of Law, a JD from the University of Connecticut School of Law, and a BA from UMass Amherst. She is a CPA licensed in Florida and an attorney licensed in Massachusetts. She is a member of CPAmerica and the American Institute of Certified Public Accountants.

 

How to Support Employees with Diabetes

By Contributor
Opinion

Opinion

By Dr. Ana Stankovic

Type 2 diabetes is more than a personal health challenge. It’s a growing workforce challenge, too.

Diabetes costs the U.S. economy approximately $413 billion annually, including more than $106 billion in lost productivity. With more than 38 million Americans living with diabetes and nearly 95% of those cases being type 2, the condition can impact productivity, increase healthcare costs, and affect employee well-being.

This presents both a challenge and an opportunity for employers. With the right tools and support, employers can play a pivotal role in helping their workforce manage and even work to improve their type 2 diabetes.

Here’s how a strategic investment in employee health can help drive measurable outcomes and long-term savings for employers and their workforces.

Why should employers take action? Employers have a unique opportunity to influence the trajectory of type 2 diabetes within their workforces. In Massachusetts, 8.5% of adults are currently living with diabetes, and an estimated 31,000 more will be diagnosed each year.

By investing in proactive, data-driven health strategies, organizations can help employees work to improve their condition, prevent disease progression, and reduce potential and costly complications of type 2 diabetes. This not only benefits individuals, but it may help lower healthcare costs and boost productivity.

There is a business case for type 2 diabetes management. When employers take a strategic approach to type 2 diabetes care, the results can be transformative. Programs that combine technology with clinical support have shown measurable improvements in employee health outcomes. Programs like this may enable employers to lower financial risk while supporting employee health. These efforts may also contribute to higher employee satisfaction and retention, which are critical metrics in today’s competitive labor market.

Supporting whole-person wellness is key. Supplemental benefits can support better overall health outcomes. For example, people living with diabetes are at higher risk of certain oral health conditions like gum disease, but regular dental visits can help prevent or treat gum disease. Diabetes can also increase the risk of vision loss, but most diabetes-related vision loss can be prevented with early detection and treatment. Yet, 60% of people with diabetes do not get annual eye exams.

Integrating, or bundling, dental and vision benefits can help give a clearer picture of overall health, close gaps in care, and may lead to better overall experience and lower long-term healthcare costs.

By incorporating evidence-based diabetes management programs and integrating supplemental benefits, employers can demonstrate a commitment to employee well-being while driving measurable impact, better outcomes, and lower costs.

 

Dr. Ana Stankovic is chief medical officer of UnitedHealthcare of New England.

Appeals Court to Address Employers’ Shield to Equal Pay Liability

By Contributor
Law

Work in Progress

By Meaghan Murphy, Esq.

 

A Massachusetts Superior Court recently dismissed claims brought by an employee under the Massachusetts Equal Pay Act (MEPA) and the Massachusetts anti-discrimination law after an employer successfully used the MEPA’s absolute defense to liability. Unhappy with the outcome, the employee who filed the lawsuit appealed the Superior Court’s decision, and that appeal is pending.

The Appeals Court heard argument in this case on Sept. 3, and a decision is expected in the coming months. That decision will be the first appellate guidance on the affirmative defense available to employers under MEPA and will set the standard for pay equity disputes across the state.

Before diving into the case on appeal, it is important to understand what MEPA prohibits and requires, and what the employer defense that acts as a total shield to liability is all about.

 

What MEPA Does

MEPA applies only to claims of discriminatory pay based on gender. The law prohibits employers from paying employees less due to their gender, and further requires employers to pay employees equal pay for comparable work.

Meaghan Murphy

Meaghan Murphy

“The Appeals Court affirms the Superior Court’s dismissal of Woodward’s claims, it might mean that employers can rely on self-evaluations and proposed changes as a shield to liability, without actually making the changes — a lower standard for this affirmative defense than expected.”

Comparable work is work that requires substantially similar skill, effort, and responsibility, and is performed under similar working conditions. A job title or job description alone does not determine if two employees are performing comparable jobs. A more fact-specific analysis of the day-to-day duties and responsibilities is typically required.

 

The ‘Evaluate and Progress’ Defense

MEPA contains a rare ‘safe harbor’ provision that courts can rely on to dismiss MEPA claims when an employer successfully shows they have met the legal requirements. Under §105A(d) of MEPA, employers are protected from liability for gender-based pay disparity claims if they complete “a self-evaluation” of their own pay practices “in good faith” and demonstrate “reasonable progress” toward eliminating any identified wage differentials based on gender for comparable work. An important caveat: that self-evaluation must be completed within three years of an employee (or group of employees) filing a claim under MEPA.

If an employer can satisfy these requirements, then MEPA claims are barred. In other words, there is no liability for employers who can show they took these steps within three years of getting sued under MEPA. Of course, not all employers conduct these self-evaluations. But for those that do, this ‘evaluate and progress’ defense is a total game changer.

 

The Case on Appeal

In Woodward v. Board of Registration in Nursing et al., the plaintiff, Lauren Woodward, was hired by the Board of Registration in Nursing as a compliance officer. Woodward is a woman, and the two other compliance officers at the time were men.

Part of a compliance officer’s pay was based on the number of years of relevant or similar work experience they had prior to being hired. The board gave credit — and increased the pay — for that prior experience. All three compliance officers were credited with different numbers of years of experience, but the two men were credited with more years based on their respective experience. That resulted in the men being paid more than Woodward for the same job.

In June 2020, Woodward filed a lawsuit alleging that she was paid less than the two male compliance officers. She asserted a claim under MEPA and a sex discrimination claim under the Massachusetts anti-discrimination law based on these same allegations of sex-based pay disparity.

In a motion filed with the court, the board asked that the claims be dismissed and asserted the ‘evaluate and progress’ defense under MEPA. The board argued that it had conducted a good-faith self-evaluation of its pay practices within three years of Woodward’s claim being filed, that it had identified wage differentials based on gender for comparable work, and that it had made reasonable progress towards eliminating those wage differentials.

During its self-evaluation, which the board said was conducted in November 2019, the board identified seven individuals — both women and men — who were subject to potentially impermissible pay disparities. The board proposed that the pay for all seven employees be adjusted upward to match the pay of their peers doing comparable work. Notably, Woodward was not one of the seven employees identified during the evaluation, so her pay was not proposed to be adjusted upward to match that of her two male co-workers.

Based on these facts, the board argued, it had satisfied the requirements of the ‘evaluate and progress’ defense and, therefore, is shielded from Woodward’s MEPA claim.

Woodward did not dispute that the board had conducted a self-evaluation of its pay practices. However, she disputed other important facts, including whether the self-evaluation was conducted in good faith and whether the board made reasonable progress toward eliminating wage differentials based on the findings of that self-evaluation.

Interestingly, Woodward pointed out that, while the board had proposed adjustments to the pay for the seven employees identified, it had not actually made those adjustments. Therefore, according to Woodward, the board failed to show reasonable progress toward correcting the gender-based pay disparities.

The court was not persuaded by this argument from Woodward, finding that the proposal for pay adjustments for the employees identified was enough. According to the court, though evidence of actual pay increases would have demonstrated greater progress towards eliminating gender-based wage differentials, evidence of the board’s first step toward such pay increases — identifying potentially impermissible wage differentials and proposing corresponding pay increases, subject to funding approval — appears to satisfy the requirements of MEPA.

The board also argued that, even if it could not use the ‘evaluate and progress’ defense, the pay disparity between Woodward and her male peers was lawful because it was based on their varying experience and not their differing genders. But the court did not get to that argument because the board successfully demonstrated it was entitled to the affirmative defense MEPA provides. So the court stopped there.

The court also did not address the merits of Woodward’s sex discrimination claim under the state’s anti-discrimination law. Under MEPA, an employer who can establish the ‘evaluate and progress’ defense avoids liability under MEPA and the state’s anti-discrimination law.

Woodward’s claims were dismissed at the summary judgment stage (i.e., before ever getting to a jury). As mentioned above, Woodward has appealed. In her appeal, Woodward contends that the court improperly analyzed her claims and how MEPA’s ‘evaluate and progress’ defense should be applied.

 

What’s Next?

Employers and employees alike should be interested in the Appeals Court’s decision in this case. If the Appeals Court affirms the Superior Court’s dismissal of Woodward’s claims, it might mean that employers can rely on self-evaluations and proposed changes as a shield to liability, without actually making the changes — a lower standard for this affirmative defense than expected.

Alternatively, the Appeals Court could disagree with the Superior Court’s dismissal of Woodward’s claims and send the case back down for further analysis, which might result in a jury deciding the case. A decision is expected in the coming months.

 

Meaghan Murphy is an attorney with Skoler, Abbott & Presser, P.C. Licensed in both Connecticut and Massachusetts, she regularly advises clients on various workplace issues, including discipline and performance matters, policy development and implementation, and compliance with local, state, and federal laws and regulations.

How to Make the Most of Your Charitable Giving

By Contributor
Law

Choosing a Cause That Matters

By Gina M. Barry, Esq.

 

As we come to the holiday season, charitable giving comes to the fore. Do you donate money to charity each year? Perhaps you donate to an organization dedicated to finding a cure for an awful disease. Perhaps you choose to benefit organizations that support and encourage positive growth in our youth. Perhaps you decide to support the local animal shelter or abuse prevention.

To reap the most benefit from charitable giving, you must first choose an appropriate charity to benefit from your generosity. There are thousands of charities working within a huge variety of causes from which to choose. Thus, you can be certain there is a charity working to bring positive change in a way that you would love to support. Of course, the causes touched upon above are just a few examples of where your donation can make a difference.

Once you have decided that you would like to support a charitable cause, it is important to determine how you will contribute. Most will choose to donate cash; however, you might also consider donating highly appreciated securities, which would allow you to avoid paying the capital gains tax on those assets. Likewise, the charity also would avoid paying this tax due to its charitable status.

Aside from a monetary donation, you may also donate goods. When purging your household to make way for new holiday items, you can donate those that are gently used, but no longer desired. For example, you may have a pantry full of uneaten, non-perishable food that your family is not eating. Consider filling a couple of grocery bags with this food and donating to your local food pantry.

Gina M. Barry“Donations claimed as tax-deductible contributions for 2025 must be actually paid to the charity on or before Dec. 31, 2025, and it is best always to obtain a receipt for your donation regardless of the amount.”

Likewise, children often grow out of clothes and get bored with their toys while they are still in good repair. Many charities that benefit children would be delighted to receive these clothes and toys to help the children that they serve. Similarly, when you and your old vehicle finally part ways, you do not have to send the vehicle to a junkyard. Many charities accept any vehicle, working or not, as a donation.

If making a monetary contribution or a donation of goods is not possible at this time, consider volunteering your time to your favorite cause. Elder services, animal shelters, hospitals, and soup kitchens are all wonderful places to volunteer. While the time you volunteer is not tax-deductible, any out-of-pocket expenses associated with volunteering are usually deductible. For example, travel expenses to and from the volunteer site, as well as parking fees and tolls, may be deducted.

 

Next Steps

When you have decided which cause you would like to help and in what manner, you are almost ready to make a donation. Be certain the charity has received approval from the Internal Revenue Service (IRS) as being eligible to receive tax-deductible contributions. You can determine the tax-exempt status of an organization either by contacting your local IRS office or by asking the organization for a copy of its ‘letter of determination,’ which is the formal notification the organization receives from the IRS once its tax-exempt status has been approved. Also, IRS Publication 78, Cumulative List of Organizations, is an annual listing of thousands of organizations that can accept tax-deductible donations.

Donations claimed as tax-deductible contributions for 2025 must be actually paid to the charity on or before Dec. 31, 2025, and it is best always to obtain a receipt for your donation regardless of the amount. When considering donating to charity, it is also important to check in with your tax advisor, as there have been some important changes.

For example, starting in 2026, even taxpayers who take the standard deduction (i.e., don’t itemize) can claim a modest ‘above-the-line’ deduction — up to $1,000 for singles and $2,000 for married couples filing jointly. For those who do itemize, deductions for charitable contributions will apply only to the portion that exceeds 0.5% of adjusted gross income. That means the first 0.5% of adjusted gross income in charitable gifts each year will not reduce taxable income. Further, in 2026, the tax benefits of itemized charitable deductions will be capped at 35%, even for those in the 37% marginal tax bracket. Thus, to make the most of your charitable giving, be sure to consult your advisor before making your donations.

Charitable giving is extremely rewarding. You will not only reap the benefit of knowing that you are helping to make a difference in this world, but when tax season comes, you may enjoy a beneficial tax deduction as well.

 

Gina M. Barry is an attorney in the Springfield office of Bacon Wilson, P.C. She is a member of the National Academy of Elder Law Attorneys, the Estate Planning Council, and the Western Massachusetts Elder Care Professionals Assoc. She concentrates her practice in the areas of estate and asset protection planning, probate administration, guardianships, conservatorships, and residential real estate.

What Employers Must Know About Salary Range Transparency Law

By Contributor
Law Special Coverage

Out in the Open

By Michael Lewis, Esq.

On Oct. 29, Massachusetts’ pay transparency law took effect. Employers must post a good-faith pay range for each specific position and provide that range to applicants and employees on request. Larger employers must also submit workforce equal employment opportunity (EEO) data to the state.

Actions to take now: Set credible pay ranges, update posting templates, train managers and recruiters, and calendar your EEO data submission.

Posting and disclosure duties apply if you averaged 25 or more Massachusetts employees last year. Count all employees whose primary place of work is Massachusetts, including full-time, part-time, seasonal, and temporary workers. Include remote employees tied to a Massachusetts worksite and out-of-state employees who report to or are assigned to a Massachusetts base. Determine coverage once a year by averaging headcount across all pay periods. The separate EEO data reporting duty applies to employers with 100 or more Massachusetts employees that already file EEO reports with the Equal Employment Opportunity Commission (EEOC).

Your postings must show a real pay range for Massachusetts roles. Every advertisement or job posting for a particular and specific position with a Massachusetts primary place of work must list a range you reasonably expect to pay at the time of posting. Third-party and agency postings count. If pay is by commission or piece rate, include the expected commission or piece rate range. The law does not require listing benefits or bonuses.

You also must disclose ranges to applicants and current employees. Upon request, give any applicant the range for the posted position. Give current employees the range when you offer a promotion or transfer, and upon request for their own position, even if no vacancy exists. Make sure managers know who answers these requests and how.

“Every advertisement or job posting for a particular and specific position with a Massachusetts primary place of work must list a range you reasonably expect to pay at the time of posting.”

‘Primary place of work’ reaches remote and hybrid setups. If a role reports to or is assigned to a Massachusetts worksite, treat it as covered, even when the individual works outside the state. If the role can be performed in Massachusetts, assume the posting rule applies.

Enforcement sits with the attorney general; there is no private lawsuit. Expect a warning for a first violation, then escalating civil penalties. Through Oct. 29, 2027, you get two business days to cure after a notice. Retaliation against applicants or employees who seek ranges or complain about violations is prohibited.

Large employers must submit EEO workforce data to the Commonwealth. If you file EEO-1 (or EEO-3/4/5, as applicable) with the EEOC, you must transmit the same reports to the Secretary of the Commonwealth on the state schedule. The state will publish aggregate industry reports; individual employer submissions are not public records.

 

Seven Practical Steps to Get Compliant Quickly

• Decide coverage. Run the 25-employee average using last year’s payroll periods. Flag multi-state and remote roles tied to Massachusetts.

• Map positions. List all ‘particular and specific’ jobs in Massachusetts, including internal ladders and common transfer paths.

• Set ranges now. Build good-faith minimums and maximums for each position using market data, internal equity, geography, and level. Avoid inflated bands that you would not actually pay.

• Standardize postings. Add a salary-range line to every template and require recruiters and agencies to include it. For social posts, link to the full posting with the range.

• Train managers and recruiters. Give a script for handling range requests. Remind teams not to ask for salary history until after an offer. Reinforce anti-retaliation.

• Document and monitor. Keep a living list of ranges, the date set, the factors considered, and the owner. Review at set intervals and after material changes.

• Calendar the data filings. If you file EEO reports federally, calendar the Massachusetts submission dates and designate the filer.

 

Templates You Can Use Today

Required range line for postings: “Pay range for this role: $__ to $__ per year [or $__ to $__ per hour]. Actual pay will reflect skills, experience, and job-related factors. This role [includes commission with an expected range of $__ to $__ ] is paid by piece rate with an expected range of $__ to $__].”

Applicant range request response: “Thank you for your interest. The pay range for the [position] is $__ to $__ [plus commission/piece rate as posted].”

Employee request for current position: “The current pay range for your position, [position/title/level/location], is $__ to $__. We review ranges on [cadence] based on market data, skills, and responsibilities.”

 

Common Questions from Employers

Do we need to update a posting if the range changes during the search? Post the range you reasonably expect to pay when you publish the posting. If your range materially changes during the search, update the posting and your internal file.

Do we need to include bonuses or benefits? No. List the base salary or hourly range. Include commission or piece-rate ranges if those pay forms apply.

Do internal promotions without a posting trigger disclosure? Yes. Provide the range when offering a promotion or transfer.

Do we have to share ranges for every job on demand? Applicants get the posted position’s range on request. Employees get their own position’s range on request, even when no opening exists.

How should we handle multi-state postings? If the role could be filled by someone whose primary place of work is Massachusetts — or the role reports to a Massachusetts worksite — include a Massachusetts-compliant range.

 

Key Dates and Thresholds at a Glance

• Oct. 29, 2025: Salary-range posting and disclosure duties began for employers with 25 or more Massachusetts employees.

• Feb. 1, 2026 (EEO reporting): EEO-1 due annually; EEO-3 and EEO-5 due in odd-numbered years; EEO-4 due in even-numbered years — only for employers that file these reports with the EEOC.

• Through Oct. 29, 2027: Two-business-day cure period after a notice from the attorney general.

 

Why Act Now?

Pay ranges will surface internally and externally. Employees will compare. Posting ranges that you cannot defend invites morale issues and legal risk. You control the narrative by setting credible bands, training your teams, and responding cleanly to requests.

 

Michael Lewis is an attorney with the Commercial Litigation Group at Halloran Sage, handling complex business and employment disputes for a wide range of clients in industries including healthcare, manufacturing, retail, and technology.

Double Your Impact as the Year Ends

By Contributor
Opinion

Opinion

By Colleen Shanley-Loveless

 

As we approach the end of the year, I find myself thinking about the extraordinary generosity that fuels our work at Revitalize CDC. Every repaired roof, every safe home, every child or senior supported through our health, education, nutrition, and digital navigation programs — each of these success stories begins with someone choosing to invest in their community.

Right now, you have a powerful opportunity to make that investment go twice as far.

Through the Massachusetts Community Investment Tax Credit (CITC) program, any donation of $1,000 or more to Revitalize CDC earns you a 50% refundable state tax credit. That means a $1,000 gift effectively costs you only $500 after the credit. A $10,000 gift costs $5,000 while delivering the full benefit to the local low-income families who need it most.

This is one of the most generous community investment incentives in the country. And it’s open to individuals, businesses, and nonprofits, including churches, regardless of the state in which you file taxes. On top of the state credit, your gift also qualifies for a federal charitable tax deduction, increasing your overall savings.

When you give to Revitalize CDC, 95 cents of every dollar supports direct program expenses. This demonstrates exceptional efficiency, an achievement reached by fewer than 1% of nonprofits nationwide.

Your contribution provides flexible, immediate funds that allow us to respond to urgent needs, keeping seniors and veterans warm and safe in their homes, ensuring families have healthy food, helping residents gain digital access, and strengthening the neighborhoods we all share.

When you give through CITC, you’re not just making a donation — you’re creating stability for a family, dignity for a neighbor, and resilience for an entire community.

To sum up, your CITC gift provides:

• Considerable tax savings;

• Eligibility for individuals, businesses, and nonprofits, including churches;

• A federal IRS charitable deduction; and

• A refundable credit, meaning excess credit comes back to you even if you owe little or no tax.

This is a moment when your generosity truly has the power to transform lives. Please consider making your CITC-eligible donation today at www.revitalizecdc.com. Double your impact. Save on your taxes. Strengthen your community.

And, as always, please consult your professional tax advisor for guidance specific to your situation. Email me at [email protected] if you have any questions. Together, we can ensure that every neighbor, every family, has the chance to live in a safe, healthy, and stable home. Thank you for standing with us.

 

Colleen Shanley-Loveless is president and CEO of Revitalize CDC.