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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.

Year-end Tax Planning

By Contributor
Features

Recent Tax Legislation Complicates Matters as 2026 Approaches

By Kristina Drzal Houghton, CPA, MST

 

The end of the year is often an optimal time for tax planning for both individuals and small business owners. Traditionally, the conventional tax wisdom is to accelerate tax deductions into the current year and defer taxable income until the next year. However, new tax legislation enacted in 2025 significantly complicates matters.

The One Big Beautiful Bill Act (OBBBA) — signed on the Fourth of July — is a follow-up to the Tax Cuts and Jobs Act (TCJA) enacted during President Trump’s first term. Many of the provisions included in the TCJA, particularly those affecting individuals and families, went into effect in 2018 and were scheduled to expire after 2025. The OBBBA extends most of those tax provisions, with certain modifications, and often makes them a permanent part of the tax code.

Kristina Drzal Houghton“The tax law allows you to deduct charitable donations within generous limits. However, the OBBBA adds several tax complications.”

In addition, the new law creates brand-new tax-saving opportunities, while also posing potential tax pitfalls for the unwary. In some cases, the OBBBA provisions are effective in 2025, but others do not kick in until 2026 or a later date.

This article is divided into two sections: Individual Tax Planning and Business Tax Planning.

 

INDIVIDUAL TAX PLANNING

Itemized Deductions

The TCJA suspended several itemized deductions for 2018 through 2025 while boosting the standard deduction. The OBBBA generally extends these rules with some modifications.

If you expect to itemize deductions on your 2025 tax return, take advantage of several key deductions that can lower your tax bill. Consider the following:

• Donate cash or property to a qualified charitable organization (see more below).

• Pay deductible mortgage interest if it makes sense for your situation. This includes interest on acquisition debt up to $750,000 for your principal residence and one other home.

• Make state and local tax (SALT) payments up to the annual deduction limit. Under the OBBBA, the SALT cap is quadrupled from $10,000 to $40,000 for 2025, subject to a phase-out for high-income taxpayers. The cap increases by 1% annually through 2029 before expiring.

 

Charitable Donations

The tax law allows you to deduct charitable donations within generous limits. However, the OBBBA adds several tax complications.

For the first time ever, the OBBBA imposes a floor of 0.5% of adjusted gross income (AGI) before you can claim any charitable deduction, effective in 2026. This new rule may be especially important if you are planning to donate appreciated long-term-gain property, such as stock, that would qualify for a deduction equal to the property’s fair market value. The deduction for property is limited to 30% of AGI, but any excess may be carried over for up to five years.

The OBBBA also allows a deduction of up to $1,000 for non-itemizers, beginning in 2026. The maximum deduction is doubled to $2,000 on a joint return.

Consider bunching charitable donations in a year in which you expect to itemize. For instance, if you are itemizing in 2025, you may step up charitable gift giving before Jan. 1. As long as you make a donation this year, it is deductible in 2025 — even if you charge it in December 2025 and pay it in 2026.

 

Home Energy Credits

If you own your principal residence, you may benefit from two types of home energy tax credits on your 2025 return.

Make energy-saving installations before the end of the year to secure credits for qualified improvements. Under the OBBBA, both credits will expire after 2025 and are not expected to be renewed.

The two credits still available before 2026 are as follows:

• Energy Efficient Home Improvement Credit: This is a 30% credit for qualified expenses like insulation, central air conditioners, water heaters, furnaces, heat pumps, biomass stoves and boilers, and home energy audits, up to a maximum of $3,200.

• Residential Clean Energy Credit: This is a 30% credit for the cost of new qualified clean energy property like solar electric panels, solar water heaters, wind turbines, geothermal heat pumps, fuel cells, and battery storage technology.

 

401(k) Plan Savings

Contributions to a 401(k) plan are made by employees on a pre-tax basis and can earn tax-deferred income until withdrawals are made. Plus, your company may provide matching contributions based on a percentage of salary.

For 2025, the regular contribution limit is $23,500, but if you are 50 or older, you can add a ‘catch contribution’ of $7,500 for a total of $31,000. Even better: under SECURE 2.0, those ages 60-63 can make a ‘super catch-up contribution’ of $11,250 for a total of $34,750.

Beginning in 2026, if individuals age 50 and over earned more than $145,000 in the prior year, any of their 401(k) catch-up contributions must be made to a Roth-type account. The Roth version of the 401(k) imposes tax on amounts contributed in 2025, but future payments are generally exempt from tax.

 

Required Minimum Distributions

Generally, you must begin taking required minimum distributions (RMDs) from qualified retirement plans, like 401(k) plans, and IRAs after a specified age. Under SECURE 2.0, the age threshold has been raised to 73 (scheduled to increase to 75 in 2033). The amount of the RMD is based on IRS life expectancy tables and your account balance at the end of last year.

Assess your obligations. If you can postpone RMDs longer, you can continue to benefit from tax-deferred growth. Otherwise, make arrangements to receive RMDs before Jan. 1, 2026 to avoid any penalties.

 

Family Tax Breaks

If you are a parent with young children, you may be entitled to several tax breaks designed to reduce your family’s tax burden.

For 2025, parents may claim a Child Tax Credit (CTC) of $2,200 for each qualifying child, subject to a phase-out beginning at $200,000 for single filers and $400,000 for joint filers.

The dependent care credit is enhanced for certain taxpayers with a modified adjusted gross income (MAGI) below specified levels. For high-income taxpayers, the maximum credit remains $600 for one child and $1,200 for two or more children.

Under the TCJA, parents could withdraw up to $10,000 tax-free from a Section 529 plan for higher education to pay a child’s tuition at a qualified elementary or secondary school. The OBBBA doubles the cap to $20,000, beginning in 2026.

 

Other Tax Breaks

Under the new law, employees can annually deduct part of overtime pay, up to $12,500 for single filers and $25,000 for joint filers, retroactive to Jan. 1, 2025. But the deduction is available only for the ‘premium’ of part overtime pay based on the time-and-a-half rate mandated by the Fair Labor Standards Act.

In addition, the deduction is phased out based on MAGI. The phase-out begins at $150,000 of MAGI for single filers and $300,000 for joint filers.

Similarly, the OBBBA creates a new deduction for up to $25,000 of tips received by an employee in a service industry from 2025 through 2028, subject to a phase-out above $150,000 of MAGI for single filers and $300,000 for joint filers.

 

BUSINESS TAX PLANNING

Depreciation-based Deductions

A business may benefit from one of two depreciation-related tax breaks, or both, for qualified property placed in service. The OBBBA enhances those tax breaks, beginning in 2025.

Ensure that qualified property is placed in service before the end of the year. Otherwise, your business does not qualify for either tax break on its 2025 return.

• Section 179 deduction: Section 179 allows a business to currently deduct the cost of qualified property up to an annual limit, subject to a phase-out. The OBBBA permanently hikes the limit to $2.5 million and the phase-out threshold to $4 million in 2025, with future indexing.

• First-year bonus depreciation: the TCJA authorized 100% first-year bonus depreciation subject to a phase-out over a five-year period. The applicable percentage for 2025 was scheduled to be only 40%, but the OBBBA permanently restores the 100% deduction, retroactive to Jan. 20, 2025.

Regular depreciation deductions may be elected. As always, special rules may apply, such as a separate set of limits on vehicles.

 

Research and Experimental Expenses

Previously, the tax law permitted a company to fully deduct domestic R&E expenses in the year in which they were incurred. But the TCJA required costs incurred after 2021 to be capitalized and amortized over 60 months.

Now, the new law reinstates the prior rules, retroactive to Jan. 1, 2025. Alternatively, a business can still elect to amortize the expenses over 60 months. Due to special transitional rules for expenses incurred in 2022 through 2024, it may be beneficial to file amended returns for these years. Note: the amortization period for foreign R&E expenses remains at 15 years.

 

Miscellaneous

Stock up on routine supplies (especially if you expect prices to rise soon). If you buy the supplies in 2025, they are deductible this year even if they are not used until 2026.

The OBBBA imposes a 1% floor on deductions for charitable donations by C corporations, beginning in 2026. A corporation may increase its donations late in 2025 to avoid the upcoming floor on deductions.

Owners of pass-through business entities like S corporations and partnerships may adopt SALT ‘workarounds’ to qualify for state deductions or credits. The entities make the payments, and then tax benefits are passed through to individuals on their personal tax returns.

Maximize the qualified business income deduction of up to 20% for pass-through entities and self-employed individuals. Note that special rules apply if you are in a specified service trade or business. The OBBBA extends this tax break and makes it permanent.

 

Bottom Line

This year-end tax-planning article is based on the prevailing federal tax laws, rules, and regulations. Of course, it is subject to change, especially if additional tax legislation is enacted by Congress before the end of the year.

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.

 

Kristina Drzal Houghton, CPA, MST is a partner at the Holyoke-based accounting firm Meyers Brothers Kalicka, P.C.

How to Protect Your Business from Cybercrime in a Digital World

By Contributor
Cybersecurity

Strong Defenses

By Terra Carnrike-Granata and Andrew Frisbie

 

The ever-evolving digital world we operate in each day offers infinite opportunities for business growth and development, but it also presents many risks.

On the positive side, the artificial intelligence (AI) boom provides businesses of all sizes ways to streamline processes and operations, reduce costs, and generate revenue. On the other hand, the explosion of AI technology has created new pathways for sophisticated cybercriminal enterprises to attack.

According to a recent study from Massachusetts IT Sloan Cybersecurity and Safe Security, 80% of ransomware attacks are powered by AI-generated malware, phishing campaigns, and deepfake-driven social engineering. The study asserts that “AI has made ransomware attacks faster, more efficient, and harder to detect.”

In today’s threat landscape, hacking is a business. Sophisticated organizations operate like legitimate businesses, and their primary goal is usually financial gain through theft, extortion, and exploitation. These fraudsters have legitimate businesses of all sizes in their crosshairs.

According to a survey from Mastercard of more than 5,000 small and medium-sized business owners, 46% have experienced a cyberattack on their current business, and nearly one in five that suffered an attack later filed for bankruptcy or closed their business. Smaller businesses often do not budget for adequate cybersecurity protection and have fewer internal resources dedicated to cybersecurity, and criminals know it.

Terra Carnrike-Granata

Terra Carnrike-Granata

Andrew Frisbie

Andrew Frisbie

“Educate your employees. A robust security program, combined with awareness of warning signs, safe practices, and responses to takeover, are crucial for protecting your company and customers.”

But even small or medium-sized businesses with limited cybersecurity budgets and resources can use these strategies to protect their assets from cyberattacks:

• Require multi-factor authentication (MFA). If your business does not require MFA, you are taking an unnecessary risk by leaving accounts and personal information unprotected and vulnerable to attack.

• Ensure all employees use strong, unique passwords, or consider passwordless options for improved security. The most important characteristic of a strong password is length, with between 12 and 21 characters recommended. Good passwords also avoid predictable patterns (such as 123456 and qwerty), and should not include personal information like birthdays, addresses, or phone numbers. Passwords should also be unique for every login. Passwordless options use passkeys or biometric identifiers in place of passwords and can be very strong if implemented properly.

• Install antivirus software on all company devices. Antivirus software protects devices from known and even suspected malware, which can steal your data, encrypt it so you cannot access it, or even erase it completely.

• Keep all device software patched and up to date. Patching is fundamental to security because fraudsters exploit known vulnerabilities. By keeping software up to date, devices receive regular security patches, which makes it much harder for hackers to exploit.

• Educate your employees. A robust security program, combined with awareness of warning signs, safe practices, and responses to takeover, are crucial for protecting your company and customers.

• Invest in third-party cybersecurity expertise. Getting outside eyes on your company’s security environment is critical to a well-rounded security posture. In most cases, the cost of an outside security consultant is reasonable when compared with the cost of a breach, including business downtime, reputational damage, a potential ransom payment, and data loss.

• Invest in adequate cyber insurance, which helps mitigate the financial impact of cyberattacks and data breaches by covering costs related to incident response, data recovery, legal fees, business interruption, and other potential liabilities.

The rise in AI usage has also spurred an increase in high-quality email impersonation attacks and business email compromise. With higher quality phishing and social engineering tactics, scam emails look more realistic, so it is important to remind employees to pause and evaluate before responding, clicking on links, or downloading attachments. Encourage employees to report suspicious emails to the network administrator to be checked for signs of trouble.

Financial institutions will never ask for personal information or account credentials in an email or text message, so it is good practice to call your bank directly if a suspicious email, phone call, or text raises concerns about your business bank accounts.

It is important to note that, even with processes and protections in place, businesses can experience cybersecurity incidents and should be prepared to respond immediately. In the event of a cyber incident, businesses should cease all activity on the network or system, contact their bank(s), and change online banking passwords. Depending on the level and seriousness of the incident, businesses may also need to file reports with local police and the FBI’s Internet Crime Complaint Center.

It is also critical to keep meticulous records of events around the incident to aid in the recovery process. NBT Bank’s Business Fraud Information Center provides a full range of resources and information as well as up-to-date fraud information and alerts to help protect your business from becoming one of the thousands victimized by scammers each year.

 

Terra Carnrike-Granata is senior director of Information Security at NBT Bank, where she designs and implements sophisticated controls to prevent loss and mitigate risk, while also developing innovative ways to educate consumers and businesses on cyberthreats. Andrew Frisbie is vice president and director of Information Security at NBT Bank, where he provides strategic leadership to and operational oversight of the Information Security, Cyber Operations, Third-party Risk Management, and Insider Risk Management programs.

The 2026 View from Gen Z

By Contributor
Opinion

Opinion

By Samantha Borsari

 

As we head into 2026, Gen Z is signaling that a few workplace practices could use a refresh. At the top of the list: the notion that fully remote work is the ideal and that performance reviews should be limited to an annual conversation.

For Gen Z, personal connection is a critical component of being engaged with their work. Contrary to popular belief, Gen Z actively wants to establish relationships with their colleagues and feel a sense of community.

While fully remote setups have been popular among some generations, Gen Z is showing less of an appetite for this type of model. In fact, one recent report states that they are the “least likely generation to prefer exclusively remote work.” The reason for this lies in the fear of isolation and social disconnect that is often associated with this type of model. For many, concerns about mental health outweigh the appeal of a fully remote schedule.

For 2026, Gen Z would rather see hybrid work options. One recent report states that 83% of surveyed Gen Zers would choose the hybrid model over others. Why? Hybrid work strikes the right balance between in-person collaboration, where they can build relationships, learn on the job, and feel like they are a part of the culture, and also providing them with the remote flexibility that supports work-life boundaries.

Many Gen Z professionals are also vocal about wanting their colleagues, not just themselves, to come into the office more. For them, the value of in-office time comes from shared energy and social learning. While not all organizations can accommodate such schedules, it’s still important to acknowledge these emerging trends. Your Gen Z employees aren’t pushing for fully remote work, but rather seeking more connection through in-person opportunities.

The traditional model of annual performance reviews is another topic of contention for Gen Z as we move into 2026, as many feel this approach is slightly antiquated.

Gen Z wants more personalized, consistent feedback from their supervisors. Why? So they can progress in their careers more quickly, correct mistakes faster, and stay on track with their responsibilities. Waiting for the highly anticipated annual review is not seen as effective for this group; rather it’s seen as backward-looking.

What most Gen Z employees would like to see is an open-door policy and real-time feedback. Frequent, personalized check-ins boost their engagement and support their growth because they experience this style as coaching rather than criticism.

These check-ins don’t need to be long or formal; even brief touchpoints can go a long way. This might look like quick digital messages through tools like MS Teams or Slack, or short weekly meetings to review projects and address concerns. The goal here is to show intention and transparency with communication. Gen Z doesn’t want a rating at the end of each year; rather, they want coaching and real-time feedback to help them get better as the year goes on.

Heading into 2026, it’s not about rejecting remote work or traditional reviews, but about adapting them to create more connection, clarity, and authenticity. What matters most for Gen Z in the year ahead is fostering a culture where they can grow and genuinely feel valued.

 

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

Exploding Black Hole Could Reveal Foundations of Universe

By Contributor
Education

Challenging the Assumptions

Physicists have long believed that black holes explode at the end of their lives, and that such explosions happen — at most — only once every 100,000 years. But new research published in Physical Review Letters by physicists at UMass Amherst has found a more than 90% probability that one of these black hole explosions might be seen within the decade, and that, if we are prepared, our current fleet of space and earthbound telescopes could witness the event.

Such an explosion would be strong evidence of a theorized but never observed kind of black hole, called a ‘primordial black hole,’ that could have formed less than a second after the Big Bang occurred, 13.8 billion years ago. Furthermore, the explosion would provide a definitive catalog of all the subatomic particles in existence, including the ones science has observed, such as electrons, quarks, and Higgs bosons; the ones so far only hypothesized, like dark matter particles; as well as everything else that is, so far, entirely unknown to science.

Andrea Thamm

Andrea Thamm

“The lighter a black hole is, the hotter it should be, and the more particles it will emit. As PBHs evaporate, they become ever lighter, and so hotter, emitting even more radiation in a runaway process until explosion. It’s that Hawking radiation that our telescopes can detect.”

This catalog would finally answer one of humankind’s oldest questions: from where did everything in existence come?

Science knows that black holes exist and has a good understanding of their life cycle: an old, large star runs out of fuel, implodes in a massively powerful supernova, and leaves behind an area of spacetime with such intense gravity that nothing, not even light, can escape. These black holes are incredibly heavy and essentially stable.

But, as physicist Stephen Hawking pointed out in 1970, another kind of black hole — a primordial black hole (PBH), could be created not by the collapse of a star, but from the universe’s primordial conditions shortly after the Big Bang.

PBHs, like the standard black holes, are so massively dense that almost nothing can escape them — which is what makes them ‘black.’ However, despite their density, PBHs could be much lighter than the black holes so far observed. Furthermore, Hawking also showed that black holes have a temperature and could, in theory, slowly emit particles via what is now known as ‘Hawking radiation’ if they got hot enough.

“The lighter a black hole is, the hotter it should be, and the more particles it will emit. As PBHs evaporate, they become ever lighter, and so hotter, emitting even more radiation in a runaway process until explosion. It’s that Hawking radiation that our telescopes can detect,” said Andrea Thamm, co-author and assistant professor of Physics at UMass Amherst.

Yet, while we should be able to, no one has ever directly observed a PBH.

“We know how to observe this Hawking radiation,” said Joaquim Iguaz Juan, a postdoctoral researcher in physics at UMass Amherst. “We can see it with our current crop of telescopes, and because the only black holes that can explode today or in the near future are these PBHs, we know that, if we see Hawking radiation, we are seeing an exploding PBH.”

 

Asking the Right Questions

Though physicists since Hawking’s time have thought that the chances of seeing an exploding PBH are infinitesimally slight, Iguaz Juan noted that “our job as physicists is to question the received assumptions, to ask better questions, and come up with more precise hypotheses.”

The team’s new hypothesis? Get ready now to see the explosion. “We believe that there is up to a 90% chance of witnessing an exploding PBH in the next 10 years,” says Aidan Symons, one of the paper’s co-authors and a graduate student in physics at UMass Amherst.

In its work, the team explores a ‘dark-QED toy model.’ This is essentially a copy of the usual electric force as known, but which includes a very heavy, hypothesized version of the electron, which the team calls a ‘dark electron.’

The team then reconsidered long-held assumptions about the electrical charge of black holes. Standard black holes have no charge, and it was assumed that PBHs are likewise electrically neutral.

“We make a different assumption,” said Michael Baker, co-author and an assistant professor of Physics at UMass Amherst. “We show that, if a primordial black hole is formed with a small, dark electric charge, then the toy model predicts that it should be temporarily stabilized before finally exploding.”

Taking all known experimental data into account, the team found that a PBH explosion could potentially be observed not once every 100,000 years, as previously thought, but once every 10 years.

“We’re not claiming that it’s absolutely going to happen this decade, but there could be a 90% chance that it does,” Baker said. “Since we already have the technology to observe these explosions, we should be ready.”

Added Iguaz Juan, “this would be the first-ever direct observation of both Hawking radiation and a PBH. We would also get a definitive record of every particle that makes up everything in the universe. It would completely revolutionize physics and help us rewrite the history of the universe.”

Housing Affordability Remains a Thorny Problem

By Contributor
Wealth Management

Finding a Way Home

By Jeffrey Liguori

In many ways, the U.S. economy is still dealing with the effects of the global financial crisis of almost two decades ago. It was a massive reset of our entire financial system, with one segment, residential real estate, still evolving from that disruption.

The boom of housing and real estate prices, exacerbated by exotic derivative investment vehicles tied to mortgages of borrowers with poor credit, led to an historic bust in the real estate industry. Following the crash, banks significantly tightened up their lending standards, and home building, illustrated by housing starts, collapsed as demand for new homes evaporated.

Consider this: the number of new housing units rose from roughly 1.65 million to a peak of 2 million per year from 1999 to 2005 before contracting to fewer than 500,000 in 2009. By contrast, the number of 20- to 30-year-olds in the country, the typical first-time homebuyer, which drives much of the market, increased from 72 million to 78 million from 1990 to 2000. And while that is a modest increase of about 8% over a decade, the growth in that cohort of the population grew by nearly 40% in the prior decade, from 1980 to 1990.

Jeffrey Liguori

Jeffrey Liguori

“When the Fed raised rates to fight inflation from 2022 to 2024, mortgage costs climbed rapidly, and higher rates reduced the number of homeowners willing to sell or upgrade. Contrary to economic theory, supply shrank while demand stayed high, putting home ownership out of reach for many.”

The combination of population growth and a booming economy prior to 2007 worsened the housing availability issue, which was already running short of demand. The economic downturn simply put that supply and demand imbalance on hold. Until COVID.

Today, housing affordability remains a significant problem. COVID stimulus and the shift to remote work caused demand to surge, driving up prices. When the Fed raised rates to fight inflation from 2022 to 2024, mortgage costs climbed rapidly, and higher rates reduced the number of homeowners willing to sell or upgrade. Contrary to economic theory, supply shrank while demand stayed high, putting home ownership out of reach for many.

Individuals and families at the lower end of the economic scale are at a greater disadvantage, consistent with our bifurcated economy, as illustrated here:

Recently, President Trump proposed the idea of a 50-year mortgage as a solution to the housing affordability problem. The concept may have originated from Bill Pulte, director of the Federal Housing Finance Agency (FHFA), who has strong ties to the homebuilding industry. Pulte’s grandfather, William Pulte, founded Pulte Homes, now the third-largest home builder in the U.S., with annual sales exceeding $17 billion.

The FHFA is central to residential real estate as an overseer of the mortgage market and conservator of Fannie Mae and Freddie Mac, which protects taxpayers and maintains the stability of the housing finance system. The FHFA, with its access to valuable data and policy tools, is in a unique position to help alleviate the issue.

Extending the term of a mortgage from 30 to 50 years means lower monthly payments for the borrower. To put affordability in perspective, prior to the pandemic, the median home price in the U.S. stood at approximately $260,000, with a 30-year fixed mortgage rate averaging 3.8% and 20% down, resulting in monthly payments near $1,200. Currently, the median price has risen to about $420,000, while mortgage rates have increased to around 6.4%, pushing monthly payments above $2,100.

This means the cost of purchasing a typical home today is more than double what it was before the pandemic and requires significantly more cash down. The cost has put buyers on the sidelines. But the persistent shortage of supply has kept prices stable at historically high levels. J.P. Morgan estimates there is a shortage of almost 3 million homes, which could take a decade to resolve.

The chief economist for the National Assoc. of Realtors, Lawrence Yun, says the “small savings” on monthly payments for a 50-year mortgage has tradeoffs. For one thing, building equity in one’s home, often the largest asset to most families, would take considerably longer.

According to Yun, “it would also take almost 40 years to pay off half the balance, meaning most borrowers would not begin building meaningful equity until the final decade.” Which simply reinforces the current problem of existing homeowners not trading up because financing costs are too high. It is unlikely that someone would use their current equity and take on a loan for another 50 years just to be able buy a nicer home at the same monthly cost.

And what if this type of mortgage sparks demand for homebuyers? Without greater supply, it will undoubtedly drive up prices, thus not solving the affordability problem at all.

Analysts say that, to implement a 50-year mortgage, Trump would need Congress to repeal the law that prohibits government-backed loans with terms longer than 30 years. Some believe regulators have the executive authority to create this type of loan.

Jim Millstein, who served as the Treasury Department’s chief restructuring officer from 2009 to 2011, noted that “a lot of so-called innovations occurred to make mortgages more affordable prior to the financial crisis. It proved to be a disaster.”

Time will tell if this is a crisis in the making or the start of a solution to the housing problem.

 

Jeffrey Liguori is executive vice president of Bradley Foster & Sargent Inc.

Opinion

By Contributor
Opinion

Radical Kindness in the Workplace

By Allison Ebner

In our workplaces, we talk a lot about innovation, agility, and results in leadership circles. But there’s one strategy that often gets overlooked, dismissed as soft or secondary: kindness. Not the passive, conflict-avoidant version of niceness that lets problems fester, but radical kindness — the deliberate choice to lead with empathy, respect, and genuine care, even when it’s difficult.

In today’s workplaces, where tensions run high and perspectives often clash, radical kindness isn’t just a pleasant ideal; it’s a strategic imperative. As leaders, we set the tone for how our teams navigate disagreement, handle stress, and treat one another. The question isn’t whether we can afford to prioritize kindness. It’s whether we can afford not to.

Radical kindness is not about creating false harmony or avoiding tough conversations. It’s not about being permissive or lowering standards. Radical kindness means approaching every interaction with the assumption that people are doing their best, that their perspectives matter, and that respectful dialogue can coexist with high expectations.

When people feel genuinely valued, they take smart risks, share ideas freely, and collaborate more effectively. When they don’t, they shut down, disengage, or leave. The culture we create as leaders directly impacts our bottom line. Here are some specific behaviors that make radical kindness tangible:

• Assume positive intent first. When someone disagrees with your decision or misses a deadline, your first response sets the tone. Starting from the assumption that they’re trying to do good work — rather than that they’re incompetent or difficult — completely changes the conversation. Instead of “why didn’t you get this done?” try “help me understand what got in the way.”

• Listen to understand, not to respond. In your next meeting, try this: before offering your perspective, repeat back what you heard from the other person. This simple act — “so what I’m hearing is you’re concerned about the timeline because of the resource constraints, is that right?” — demonstrates respect and often de-escalates tension before it builds.

• Acknowledge the person behind the opinion. Before diving into why you disagree with someone’s approach, recognize the validity of their concerns or perspective. “I can see why you’d feel that way given your experience with the last product launch” goes a long way toward keeping dialogue open, even as you chart a different course. This isn’t about compromising your position — it’s about honoring their contribution to the conversation.

• Share your own uncertainties. When leaders admit “I’m still thinking through this” or “I was wrong about that,” it gives everyone permission to be human. Vulnerability from the top creates cultures where learning matters more than being right. Intellectual humility is one of the most powerful forms of radical kindness because it levels the playing field and invites collaboration.

• Notice the small moments. Greet people warmly when you see them. Ask about their weekend and actually listen to the answer. Notice when someone seems off and check in privately. Celebrate small wins publicly. These micro-moments accumulate into culture. They signal that people matter, not just their output.

Radical kindness doesn’t mean eliminating different viewpoints. It means making disagreement productive rather than destructive. The healthiest teams I’ve seen have vigorous debates about ideas while maintaining absolute respect for people.

The beautiful thing about radical kindness is its multiplier effect. When you consistently model this behavior, it gives others permission to do the same. One kind interaction can shift someone’s entire day, which shifts how they treat their colleagues, which shifts team dynamics, which shifts organizational culture.

Leading with radical kindness requires courage. It means staying open when it would be easier to shut down. It means extending grace when you’re frustrated. It means believing in people’s potential even when they’re struggling.

But this is exactly the kind of leadership our workplaces need right now. In a world that often rewards cynicism and self-protection, choosing radical kindness is the most reliable path to creating teams where people do their best work, treat each other well, and actually want to show up each day.

 

Allison Ebner is president of the Employers Assoc. of the NorthEast. This article is abridged from one that first appeared on the EANE blog. It can be read in full at eane.org.

Check Fraud Is Surging

By Contributor
Banking and Financial Services

Here’s How Businesses Can Protect Themselves

By Heather Arbour

 

In an era dominated by digital payments, it’s easy to assume that check fraud is a relic of the past. But the reality is far more alarming: check fraud is not only alive, but it’s thriving, and it’s evolving to span both physical and digital realms.

As someone who has spent more than two decades in banking compliance and fraud prevention, I have seen the damage firsthand. Check fraud isn’t just inconvenient — it can be devastating.

At Monson Savings Bank, we’ve helped business customers who faced losing tens of thousands of dollars in a single incident. And what’s most frustrating is that many of these losses are preventable with the right tools and awareness.

Heather Arbour

Heather Arbour

“Fraudsters aren’t just individuals — they’re organized networks. They use social media and encrypted messaging apps to share techniques and sell stolen check images. It’s a whole underground economy.”

 

The Mechanics of Check Fraud

Check fraud is no longer confined to forged signatures and stolen paper checks; it has evolved into a complex, tech-enabled threat. Criminals are using both traditional tactics and digital tools to exploit vulnerabilities in business payment systems.

Classic forms of check fraud include forged signatures, altered payee names, counterfeit checks, and check washing, where stolen checks are chemically altered and rewritten. These methods remain prevalent, especially when checks are sent through unsecured mail channels.

Fraudsters aren’t just individuals — they’re organized networks. They use social media and encrypted messaging apps to share techniques and sell stolen check images. It’s a whole underground economy.

Digital check fraud is also on the rise, and it’s often harder to detect. Fraudsters are increasingly using mobile banking apps to commit remote deposit capture fraud, depositing the same check multiple times across different platforms. Synthetic identity fraud is another growing concern, where criminals create fake personas using a mix of real and fabricated data to open accounts and deposit counterfeit checks. Business email compromise schemes are also becoming more common, with scammers impersonating vendors or executives to reroute legitimate payments.

In fact, we’re seeing just as many cases involving digital manipulation as we are with physical theft. Fraud is a risk whether it involves traditional paper checks or digital deposits. This evolving landscape demands that businesses stay informed and proactive. Understanding the full spectrum of fraud tactics is the first step toward building effective defenses.

 

Integrating Critical Lines of Fraud Defense and Loss Mitigation

Fraud detection solutions are crucial. There are few as effective and proactive as positive pay when it comes to protecting against check fraud. Whether fraudsters are targeting traditional paper checks or digital deposit channels, positive pay offers businesses a critical line of defense.

This service allows businesses to submit a list of issued checks to their bank. When a check is presented for payment, the bank compares it against the list. If there’s a mismatch in amount, check number, or payee, the transaction is flagged for review.

Positive pay is like having a second set of eyes on every check. It’s proactive, not reactive. You’re catching fraud before the money leaves your account and potentially saving yourself from major losses. We strongly encourage our business customers to implement positive pay at Monson Savings Bank.

“As fraudsters continue to innovate, businesses must stay vigilant. The rise of AI-generated synthetic identities and deepfakes means that fraud will only become harder to detect.”

Why Businesses Should Act Now

The urgency to adopt fraud mitigation tools has never been greater. According to industry data, check fraud attempts have increased by more than 40% in the past year, with small and mid-sized businesses being disproportionately affected.

Many business owners think, ‘it won’t happen to me’ — until it does. And by then, it’s often too late to recover the funds.

 

Beyond Technology: Building a Culture of Vigilance

While tools like positive pay are essential in the fight against check fraud, that technology alone isn’t enough. Businesses must adopt a multi-layered approach that includes strong internal controls, employee education, and daily operational vigilance.

Daily reconciliation of accounts is critical to catching anomalies early, before they escalate into major losses. Employees should be trained to recognize red flags, such as suspicious payment requests or unexpected changes in vendor information, and empowered to question anything that seems off.

Verifying vendor payment instructions through a secondary channel can prevent business email compromise scams, and secure mailing practices, like using locked mailboxes or dropping checks directly at the post office, can help reduce the risk of physical check theft.

Fraud prevention isn’t just about tools; it’s about culture. Everyone in the organization needs to be part of the defense. Train your staff to recognize red flags. Reconcile accounts daily. Limit who can issue checks and who can approve payments. Fraud prevention is a mindset.

Monson Savings Bank offers a comprehensive Business Security Center on its website. This resource hub provides curated information on fraud prevention strategies, scam recognition, cybersecurity best practices, and secure operations. Whether you’re a small business or a growing enterprise, the Business Security Center is designed to help you stay ahead of threats and build a resilient, fraud-resistant organization.

 

Looking Ahead

As fraudsters continue to innovate, businesses must stay vigilant. The rise of AI-generated synthetic identities and deepfakes means that fraud will only become harder to detect.

If fraudsters are evolving, then so must we. The bottom line is that the cost of prevention is always less than the cost of recovery. As a local community bank, we are happy to help our customers be successful, and that includes offering solutions to help them stay one step ahead and reduce risk of harmful financial loss.

 

Heather Arbour is vice president, BSA/Fraud officer and Compliance manager at Monson Savings Bank.

Food Security Programs Serve Vital Role

By Contributor
Opinion

Opinion

By Community Action Pioneer Valley

As Gov. Maura Healey called on the Trump administration late last month unfreeze SNAP benefits (an issue that remained unresolved at press time), Community Action Pioneer Valley’s Center for Self-Reliance food pantries in Greenfield and Shelburne Falls were preparing for an unprecedented surge in need while facing their own funding crisis.

More than 1.1 million Massachusetts residents — including thousands in Franklin & Hampshire Counties — were set to lose their SNAP benefits. Simultaneously, the Trump administration has been targeting Community Services Block Grant (CSBG) funding for elimination, threatening the very resources that allow the Center for Self-Reliance to operate.

The crisis highlighted the importance of regional food security programs. In the most recent program year, the Center for Self-Reliance provided free, nutritious food to 3,341 neighbors across Franklin County, distributing 184 tons of food — the equivalent of 25 meals per person. The food pantries served an average of 1,400 people per month, with 27% of those served being children.

Unlike some food pantry distributions, the Center for Self-Reliance operates as a client choice food pantry open four days a week, allowing shoppers to select their own groceries, produce, and frozen meat. Forty percent of all food distributed is fresh produce.

“Dignity starts at the front door,” said Cheo Ramos, program coordinator. “When people can shop for what they want and need, rather than receiving a pre-packed bag, it honors their autonomy and ensures food doesn’t go to waste.”

The CAPV food pantries serve a diverse community, with staff speaking Spanish, English, Portuguese, Russian, and Moldovan to better connect with participants. A team of 25 volunteers donated 2,972 hours of time last year, helping make the program possible.

The Center for Self-Reliance’s partnership with the Food Bank of Western Massachusetts and other suppliers allows it to stretch donated dollars remarkably far.

“For every dollar you give me, I can turn it into three,” Ramos explained. But this efficiency depends on CSBG funding, which covers essential operating costs, including staff, facilities, and the infrastructure that makes bulk purchasing and food distribution possible.

If SNAP benefits freeze and CSBG funding is eliminated, the Center for Self-Reliance will face an impossible situation: serving dramatically more people with dramatically fewer resources.

How can you help? The Center for Self-Reliance is calling on community members to donate funds at www.communityaction.us/giving, which can be stretched further than food donations; volunteer time at the Greenfield location to help with food distribution and/or making deliveries; spread awareness about the crisis facing food security programs; and contact elected officials to protect SNAP benefits and CSBG funding.

Why Training, Investigations, and Fair Discipline Are Essential

By Contributor
Law

Strengthening the Workplace

By Kayla Snider, Esq.

 

Coldplaygate, from this past July, serves as a stark reminder that, in an era where the internet, social media, and memes reign supreme, businesses face heightened accountability and more scrutiny than ever.

Unfortunately, you don’t often hear about businesses doing right by their employees. Instead, employers typically make the news when things go wrong and the consequences become significant. And in this day and age, that could mean becoming the next big meme sweeping across the internet.

Between changing laws, evolving social norms, and rising employee expectations, businesses are under constant pressure to get things right. While having written policies and procedures on hand are important, what is more important is how employers practically handle and implement their policies and procedures. Does your employee handbook sit on the shelf and collect dust year after year? Or are you taking a proactive approach to employee relations that truly reveals the integrity of your organization?

Kayla Snider

Kayla Snider

“Does your employee handbook sit on the shelf and collect dust year after year? Or are you taking a proactive approach to employee relations that truly reveals the integrity of your organization?”

It is important to ensure that you handle processes effectively through the entire employee life cycle. This involves adequate training, robust investigations, and fair, business-based reasons for employee discipline.

 

Do Not Treat Training Like a Checkbox

It’s tempting for businesses to treat employee training like a one-and-done requirement, especially when it comes to harassment prevention or workplace ethics. But this line of thinking is dangerous. Training is almost always the first line of defense in preventing workplace misconduct. Moreover, being able to present evidence of proactive training in the workplace can bolster an employer’s defense if a business faces litigation.

Training isn’t just about legal compliance; it’s also about the culture of your business. It’s your first and best chance to set expectations, prevent problems, and show employees you take their rights and responsibilities seriously.

Training should not be limited to avoiding harassment claims. In today’s diverse workplaces, training on unconscious bias, workplace civility, and professional ethics can strengthen team cohesion, reduce conflict, and demonstrate your commitment not only to following the law, but also to being culturally aware and inclusive. Good training should be regular, interactive, and tailored to your workforce. Don’t just focus on what’s illegal — help your people understand what’s respectful, ethical, and expected in your business.

 

Investigations: Not Just a Legal Duty, But a Trust-building Opportunity

When something goes wrong, whether it’s a harassment complaint, bullying, or a policy violation, how an organization responds says a lot. Massachusetts courts have consistently emphasized the need for prompt and impartial workplace investigations when allegations of misconduct arise. But prompt and fair investigations aren’t just about protecting the business; they’re about protecting the people who show up to work for you and support your business day in and day out.

Whether you use an internal HR professional or an outside investigator, the process must be fair, objective, and well-documented. Above all, employees need to know their concerns will be taken seriously. If you address employee concerns promptly and fairly, then it is more likely that employees will feel confident in your reporting system. This helps ensure that employees bring issues to your attention — rather than suffering in silence until they cannot take it anymore and quit, then file a hostile work environment lawsuit in court.

 

Fair Discipline: the Overlooked Cornerstone of Integrity

Let’s talk about discipline. Now, I am sure you are all familiar with the ‘big stuff’ (the formal write-ups or terminations), but what I want to focus on, and what I think really matters, is consistency. Is everyone being treated the same way? If two employees break the same rule and only one is disciplined, that’s a lawsuit waiting to happen.

Businesses should have a clear process for addressing misconduct and should give employees a chance to respond. This isn’t just best practice; it helps demonstrate that the business operates with integrity. Discipline should also be consistent, proportional, and grounded in clearly established policies. This means that anyone who is responsible for disciplining employees should know your policies.

If your business has a policy of progressive discipline, then you should follow that progressive process and, if you are going to skip steps, make sure that you have a good reason to do so that is well-documented.

This leads me to my next point: documentation is also key. Document, document, document. Strong documentation is important not only to create a record for the organization, but also for the employee because they may have questions that are harder to answer if you do not have a record of what happened and why.

 

Bottom Line: Get These Three Things Right

At its core, a strong workplace culture is one that aligns with legal compliance. Training, investigations, and discipline are the three pillars of a responsive and responsible employment environment. And while training, investigations, and discipline sound like dry HR topics, they’re anything but. These practices are where the law meets workplace culture, and they say more about your business than any mission statement ever could.

When employers commit to doing these things right — not just to avoid lawsuits, but because it’s the right thing to do — they create stronger, safer workplaces for everyone.

 

Kayla Snider is an associate attorney 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.

A Haunting Look at Unexpected Real Estate Problems

By Contributor
Law

Ghosts, Goblins, and Disclosure Laws

By Ryan K. O’Hara, Esq.

 

It’s 9:53 p.m. on Oct. 31. You’ve just shut off the porch lights after an evening of greeting trick-or-treaters. You’d have expected they’d be a bit more excited about the full-sized candy bars you have sprung for, but most kids seemed nervous to approach and quick to leave. One even mentioned he couldn’t believe you’d bought the old Carpenter place. What was that about? No matter — a successful first Halloween in the new neighborhood.

Bone-tired, you slump onto the couch with a sigh. What a week! Closing on a house and moving mid-week with kids and a cat in tow: now, that’s scary. But now, with the costumed hordes dispersed and your own little monsters comatose from the sugar-high crash, there’s nothing between you and some quality time alone with a good movie (and, of course, the leftover candy).

Why can’t you relax, then? Sure, there’s that nagging feeling of being watched you’ve had since you moved in. That’s just adjusting to a new place, though. So what if a lamp or two has turned itself on and off? Old homes have funky wiring. Granted, the rattling chains and heavy footsteps you’ve heard the first few nights have been … interesting, but surely, it’s just the house settling.

Ryan K. O’Hara

Ryan K. O’Hara

“Massachusetts law generally allocates these risks to the buyer. The rule of ‘caveat emptor,’ or ‘buyer beware,’ remains the driving principle in determining liability between buyers and sellers for undisclosed property issues.”

Having rationally dispelled childish thoughts of ghosts and goblins, you settle in to press play — just as a ghoulish apparition manifests, its pallid flesh inches from your face, its abyssal mouth moaning nine terrifying words: “what, the sellers didn’t tell you about the tenants?”

So, who’s to pay the Ghostbusters’ bill? As unlikely as this haunting scenario may seem, the Massachusetts Legislature has, in fact, enacted a statute to dispel any specter of doubt as to a seller’s potential liability for an undisclosed haunting. Under Massachusetts General Laws, Chapter 93, Section 114, “the fact or suspicion that real property may be or is psychologically impacted shall not be deemed a material fact required to be disclosed in a real estate transaction.”

As used in the statute, ‘psychologically impacted’ includes any suspicion “that the real property has been the site of an alleged parapsychological or supernatural phenomenon.” The statute prohibits any “cause of action … against a seller or lessor of real property or a real estate broker or salesman … for failure to disclose to a buyer or tenant that the real property is or was psychologically impacted.”

 

Ghost of a Chance

Though Massachusetts property buyers might not often confront this exact issue, unwelcome surprises with newly purchased real estate are unfortunately common. Disappointed purchasers facing unexpected (and often costly) problems with their property frequently ask who is legally responsible to fix the issue.

Massachusetts law generally allocates these risks to the buyer. The rule of ‘caveat emptor,’ or ‘buyer beware,’ remains the driving principle in determining liability between buyers and sellers for undisclosed property issues. Massachusetts common law puts the burden on prospective buyers to ask questions, seek inspection, and generally conduct whatever due diligence they desire before proceeding to purchase a property.

Sellers do not have an affirmative duty to disclose known or potential issues with property before selling, except in limited instances required by statute or regulation (such as the presence of lead or a septic system). And generally, sellers have no obligation to fix issues with a property that come up after closing (with notable exceptions such as the implied warranty of habitability for new homes sold by builder-vendors).

Of course, this does not mean sellers have carte blanche in selling a property with known issues. If asked a question about their property and choosing to answer, sellers must answer honestly. If a seller makes a representation of a material fact regarding the property that a buyer reasonably relies on in choosing to purchase, and that representation is false, the seller may be liable for negligent or intentional misrepresentation.

For example, if a seller is aware of a flooding issue, is asked about whether there is a history of flooding, and falsely states there is none, they may be liable for damages incurred to remedy future flooding. Sellers also cannot conceal issues and prevent prospective buyers from discovering them without exposing themselves to potential liability for doing so. And for sellers who are selling in the conduct of their trade or business (or for agents representing sellers), different obligations and liabilities could arise under the Massachusetts consumer protection law, Massachusetts General Laws Chapter 93A, if known issues are not disclosed.

Still, in the great majority of scenarios, the risk of undisclosed latent property issues lies with the buyer. Accordingly, it is incumbent on buyers to have appropriate caution in pursuing their purchases.

Buyers can take steps to minimize — but not eliminate — this risk. These include being clear on the inspections and due diligence to which they will be entitled, consulting with seasoned professionals (such as real estate agents, inspectors, and attorneys), ensuring material questions they have regarding the property are asked of sellers, and otherwise thoroughly investigating the property they are purchasing before entering binding agreements or proceeding to close.

 

Bottom Line

Every piece of real property is unique. So is every real estate transaction. If you are buying or selling real estate, or dealing with an issue post-closing, seek advice from trusted professionals to ensure your interests are protected. Otherwise, you may be in for a fright — no matter the time of year.

 

Attorney Ryan K. O’Hara is an associate in the Northampton Office of Bacon Wilson, P.C. He serves on the board of directors for the Hampden County Bar Assoc. and is a participating member of the Hampshire County Bar Assoc., and is licensed to practice law in the state of Massachusetts. The foregoing was presented for information purposes only, is not legal advice, and does not create an attorney-client relationship.

A Conversation on Workplace Speech

By Contributor
Law Special Coverage

After the Kirk Fallout, What the Law Protects — and What It Does Not

 

By Michael Lewis, Esq

After Charlie Kirk’s killing, workers across many sectors posted remarks that mocked or celebrated his death. Employers responded within hours. Some fired workers for policy violations; others suspended them pending review. Perhaps most notably, ABC temporarily pre-empted Jimmy Kimmel Live! after affiliates refused to carry the show and a federal regulator publicly criticized Kimmel’s on-air comments. Events moved quickly, and confusion spread just as fast.

The First Amendment restrains government. It does not create a job right to speak without workplace consequences. Private employers retain broad discretion, and public employers face a different constitutional test. Knowing where actual protection begins and ends will help you act quickly and lawfully.

 

What Counts as Protected Speech?

• Concerted activity under the National Labor Relations Act. Employees who speak with, or on behalf of, co-workers about pay, scheduling, staffing, safety, or other working conditions engage in ‘concerted’ activity. That protection covers many social media discussions directed to co-workers or seeking to start group action. It does not cover personal gripes, threats, disclosure of trade secrets, or harassing content.

• Anti-retaliation ‘opposition’ rights. Federal and state EEO laws protect employees who oppose or report discrimination in good faith, even if they are ultimately proven wrong on the facts. Crude insults and slurs fall outside that protection; specific, work-focused complaints usually fall inside it.

• State off-duty and political-activity laws. Some states protect lawful off-duty conduct or political activity outside work. New York protects many lawful off-duty political and recreational activities. California limits employer control of political activity. Colorado protects broad lawful off-duty conduct, subject to narrow exceptions. Connecticut’s statute extends free speech protections to private employees on matters of public concern, balanced against legitimate business interests. Multi-state employers should map these rules before disciplining off-duty posts.

Michael Lewis

Michael Lewis

“The First Amendment restrains government. It does not create a job right to speak without workplace consequences. Private employers retain broad discretion, and public employers face a different constitutional test.”

• Public sector balancing. Government employers must apply the Pickering/Garcetti framework. Speech by a public employee as a citizen on a matter of public concern can receive protection unless it impairs efficiency or disrupts operations, while speech made as part of job duties receives no constitutional protection.

 

What Does Not Count as Protected Speech?

• Policy-violating speech. Private employers may discipline speech that breaches social media, civility, confidentiality, or brand guidelines, so long as the rule and its enforcement do not infringe concerted activity rights or a state protection.

• Harassment and threats. Speech that targets protected classes or creates a hostile environment falls outside any protection and often requires prompt action.

• Disclosure of confidential or proprietary information. Revealing non-public business information, client data, or trade secrets invites discipline and potential legal remedies.

• Speech that predicts or causes disruption. Even in the public sector, officials may discipline speech that reasonably threatens operations, safety, or public trust after applying the required balancing test.

 

How the Rules Apply to Current Events

• Kirk-related terminations. Employers dismissed or suspended workers who posted content perceived as celebrating violence or taunting the victim. In private workplaces, the analysis turned on clear policy language, the connection to the employer’s brand, and whether the post involved co-workers or working conditions. Where a post targeted protected classes, anti-harassment duties reinforced the decision. Where a post was unrelated to working conditions and did not fall under state protection, at-will principles typically allowed discipline. Public employers had to apply the constitutional balancing test and document expected disruption before acting.

• The Kimmel pre-emption. ABC removed the show from its schedule after affiliates announced they would not air it and after public criticism from a federal regulator. While the network reversed course and reinstated Kimmel a week later, two practical lessons remain. First, business partners can force rapid action; affiliate refusals and advertiser pressure often shorten timelines and narrow options. Second, overt regulatory attention raises stakes for content decisions in media and adjacent industries. Employers should plan in advance for partner pushback and regulatory scrutiny, with ready playbooks and internal sign-offs.

• Other instructive precedents. Google’s termination of an engineer over a workplace memo survived a federal labor challenge because the content did not qualify as protected concerted activity and risked discriminatory impact. ESPN suspended an anchor for tweets that violated its social media rules, a reminder that brand and business relationships can justify discipline even when speech occurs off the clock. Franklin Templeton prevailed against a wrongful termination suit after firing an employee whose viral conduct damaged trust and reputation. Each example turns on the same themes: a clear policy, a documented business rationale, evenhanded enforcement, and — where required — a constitutional or statutory analysis.

 

A Clean Decision Path for Employers

When a post or clip surfaces, move in sequence and record the answers.

• Concerted or not? Does the speech seek to involve co-workers about working conditions or present a group complaint to management? If yes, treat it as potentially protected and consult counsel before acting.

• Harassment or threats? Does the content target protected classes, include slurs, or threaten harm? If yes, act under anti-harassment and safety policies.

• Public or private employer? If public, apply the citizen speech and disruption balancing; if private, proceed to the next step.

• State protections. Do any off-duty or political activity statutes apply? If yes, analyze the statute’s scope and exceptions.

• Contracts and past practice. Do CBA provisions, employment agreements, morals clauses, or progressive discipline rules constrain options, and have you enforced similar cases consistently?

• Confidentiality and brand risk. Did the content reveal non-public information or predict reputational harm with customers, partners, or regulators? If yes, incorporate that rationale into your file.

• Proportional response. Choose counseling, suspension, or termination based on the conduct, the role, and the risk, and issue a neutral, policy-based communication.

 

Policy and Training Steps That Work

Rewrite social media, civility, and confidentiality policies with concrete workplace examples. Cross-reference complaint channels and anti-retaliation language. Add explicit savings clauses for NLRA rights and any state-law protections. Train managers to escalate issues to HR and legal, and to avoid engaging in online arguments. Maintain a short internal script and an external statement template for high-profile events. Consistency across viewpoints reduces legal risk and public blowback.

 

Takeaway

Citizens hold broad speech rights against the state; employees do not gain broad job rights for speech in private workplaces. Your safest course is clear policy, measured triage, and disciplined, neutral enforcement, with special care for concerted activity, anti-harassment duties, state protections, and — if you are a public employer — the constitutional balancing test. When leaders understand what the law actually protects, they act faster and with less risk.

 

Michael Lewis is an attorney at the Royal Law Firm who helps employers resolve workplace challenges. He counsels and defends businesses across Massachusetts and Connecticut, handling matters involving discrimination, harassment, retaliation, wage and hour claims, restrictive covenants, and breach of contract. His practice includes litigation in state and federal courts and before administrative agencies.

Enhanced Detection Benefits May Help Close Gaps in Care

By Contributor
Health Care Healthcare News

A New Cancer Strategy

By Dr. Ana Stankovic

 

A new report from America’s Health Rankings found that 8.7% of adults in Massachusetts have previously been diagnosed with cancer, and the latest data from the Centers for Disease Control and Prevention show 34,503 cancer cases were reported in Massachusetts in 2022.

Costs related to this disease are expected to continue to rise. In fact, one in three people in the U.S. are affected by cancer, and about 2 million new cases of cancer are diagnosed each year.

The five-year survival rate for colorectal cancer when caught in its early stages is more than 90%, for example. At the most advanced stages, the five-year survival rate for this type of cancer is 13%, and treatment may result in long-term side effects.

“Designing a health benefits strategy for your workforce that includes enhanced coverage for cancer detection services and support for whole-person health can help employees and their families identify conditions early.”

A cancer diagnosis can impact people’s lives in many ways. Early cancer detection can play a key role in helping to improve health outcomes and lower healthcare costs.

Designing a health benefits strategy for your workforce that includes enhanced coverage for cancer detection services and support for whole-person health can help employees and their families identify conditions early.

The number of breast and colorectal cancer diagnoses in particular has been steadily rising since the mid-2000s. These cancers are also increasingly diagnosed at younger ages. Since the mid-2000s, the number of women with breast cancer diagnoses has also been steadily rising. In fact, breast cancer is now the most common type of cancer in the U.S.

By comparison, colon cancer diagnoses have increased in people aged 18-50 by 15% since 2004. In the same age group, colorectal cancer is now the leading cause of cancer deaths in men and the second leading cause of cancer deaths in women.

The annual cost of cancer care in the U.S. is expected to rise to $246 billion by 2030, a 34% increase since 2015. According to a recent report from the American Cancer Society, 80% of employers rate cancer as the top driver of their healthcare costs.

 

What Can Employers Do?

For employers, cancer can increase direct healthcare spending and also lead to indirect costs related to productivity and employee absenteeism. In fact, 39% of individuals with cancer and survivors say they missed more than three months of work due to their illness. Employees who become caregivers may also face challenges balancing work and caregiving.

Employers can support whole-person health for their workforces by offering cancer support services, encouraging clinically appropriate cancer screenings and detection services, and promoting healthier lifestyles.

As with many other health benefits, education may help improve understanding and usage of cancer detection services and help employees make the most of their health benefits.

In the U.S. at least 18% of cancers are related to excess body weight, physical inactivity, alcohol consumption, and poor nutrition, according to the American Cancer Society. Wellness programs may help encourage healthier lifestyle habits such as eating a balanced diet, maintaining a healthy weight, avoiding tobacco, limiting alcohol, and regular exercise, which may help lower the risk of certain cancers and other diseases.

Meanwhile, around 11% of screening mammograms result in additional diagnostic imaging, and 50% of colonoscopies detect polyps and result in more frequent follow-up screenings. Offering enhanced cancer detection benefits that go beyond standard preventive care may help lower healthcare costs for employees and may help improve health outcomes for employees by supporting early diagnosis.

While we may not be able to prevent all cancers, helping employees access preventive and diagnostic services and encouraging a healthier lifestyle may help drive better outcomes and lower costs.

 

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

Workaholism Is Surprisingly Common — and Harmful

By Contributor
Healthcare News Special Coverage

The Overlooked Addiction

By Christopher Soderberg and Justin Szwajkowski

Addiction has become a prevalent topic in today’s society, dominating headlines and impacting communities globally. The destructive effects of many of the most common and prevalent addictions are becoming better documented and have led to more open discussions with the younger generation in an effort to deter them from falling victim to their binds.

While the most destructive of these addictions often come to mind when the idea is brought up, many do not consider that the same chemical pathways and environmental factors can be responsible for other forms of addictions.

In recent years, a new form of addiction has risen in frequency: work addiction, sometimes called workaholism. This addiction is defined as a compulsive need to work incessantly, even when it causes harm to one’s physical or mental health. In the relentless pursuit of professional success, it often progresses to the point of burnout, a term that has become quite common in today’s society.

Acknowledging the detrimental effects of burnout on one’s professional performance is the first step towards embracing work-life balance, a strategy that ultimately revitalizes productivity and enhances long-term career success.

 

The Value of Work

In many ways, work is one of the biggest defining characteristics of a human being. What you do for work becomes a large part of who you are, how you see the world, how you live, and what you talk about. Work ethic and personal success have become common status symbols within the community and between peers.

For these reasons, it is easy to see how unhealthy working habits can soon become routine and normalized within one’s own life. While working hard is certainly important, finding a healthy balance between professional success and personal well-being is essential for long-term fulfillment and sustained progress.

In 1989, sociologist Ray Oldenburg shared his ideas on these topics in his book, The Great Good Place, and coined the idea of a ‘third place’ for individuals to help drive this balance. When taking a step back and reflecting on one’s life, an individual’s first two places are obvious — the first place being one’s home, while the second is their workplace.

Christopher Soderberg

Christopher Soderberg

Justin Szwajkowski

Justin Szwajkowski

“Setting boundaries, taking breaks throughout the day, prioritizing your well-being, and the scariest for many — taking vacation time — are all ways you can recharge your mental and physical health.”

These places are where a substantial chunk of one’s life are centered, and in the modern working environment, these places can even become blurred, with the adoption of hybrid work models becoming more common. To effectively manage the stress of these two places, it’s essential to have a third place — a dedicated space outside of these two environments where you can go and relax, recharge, and detach from the ordinary for a moment.

In many cases, the third place can be anywhere or anything you want it to be — the golf course, the gym, the library, even an open field. To truly serve its purpose, your third place should be a space where you can pursue your passions, establish new hobbies, and build meaningful connections. Finding this third place and incorporating it into your schedule will not only help you counteract the effects of workaholism and burnout, but it will help you become a more effective and well-rounded boss or colleague by increasing your overall mental well-being.

When one begins to take the essential steps in addressing their work-life balance, or tendency toward workaholism, they not only restore their own well-being, but also enhance their professional and personal relationships, ultimately leading to increased production and happiness.

On the other hand, when individuals experience burnout from this behavioral addiction, they often begin to experience irritableness, exhaustion, and decreased motivation, which directly impacts the quality and quantity of their work. Most people can probably think about their friends, colleagues, or family and pinpoint an individual who has dropped nearly everything else and worked themselves into the ground in the chase for success.

Luckily, as noted previously, there are steps one can take to both achieve this success and improve quality of life. Setting boundaries, taking breaks throughout the day, prioritizing your well-being, and the scariest for many — taking vacation time — are all ways you can recharge your mental and physical health. These simple remedies lead to renewed focus, increased creativity, and a stronger sense of purpose, ultimately resulting in a significant boost in performance.

It is important to emphasize that the idea of being able to remove yourself from your work is not to say you should not work hard. It is still possible to be the first person into the office, the last to leave, and even put in overtime while still leaving dedicated time for things you enjoy. Short-term compromises can and will sometimes be necessary — issues will pop up, and some weeks may leave less room to visit your third place than others.

Success is a direct result of this kind of hard work and dedication, but that does not mean it has to come at the sacrifice of yourself and those around you. The career ladder is a marathon and not a sprint, and long-term balance offers benefits that outweigh a metaphorical short-term sprint that results in burnout.

 

Bottom Line

In summary, you can still build a successful career while maintaining a balance in life that keeps you energized and well-rounded. Jack Dorsey, co-founder of Twitter and Square, blocks at least one day off a week to go hiking, per a CNBC interview in 2019. Warren Buffet famously took time out of his days to take ukulele lessons and play regularly, as he admitted to Yahoo during an interview in 2023.

These figures achieved incredible levels of career success, and likely worked harder than most for sustained periods of time. However, they still found hobbies and pursued passions to keep them recharged and balanced in life.

Similar to other addictions, drawing boundaries and making changes to eliminate compulsive or learned behaviors can be challenging. In the long run, however, creating a life of balance will be beneficial not only in life outside the office, but also in career success.

 

Christopher Soderberg is a supervisor, and Justin Szwajkowski is an associate, at the Holyoke-based accounting firm Meyers Brothers Kalicka, P.C.

Building Clarity, Connection in Autism

By Contributor
Opinion

Opinion

By Karen Serra

 

Autistic people and their families in Western Mass. have been reaching out to ServiceNet’s Autism Connections team in recent days, unsettled by new claims about what causes autism. Some are worried, some are angry, and many are simply exhausted.

Parents want to know how to sort through the noise and find real answers. Autistic adults want their voices respected in conversations that so often exclude them. Everyone deserves information they can trust.

Autism is a complex neurodevelopmental condition shaped by many factors — genetic, environmental, and still others that science has yet to fully map. Autism is not one story, one profile, or one path. It is many stories, as autistic people have a wide range of strengths and challenges. And the support we offer must reflect this diversity.

While causes remain under study, evidence is strong about what helps. Early support — speech therapy, occupational therapy, and behavioral strategies — can expand opportunities for children. Inclusive classrooms give autistic students the chance to learn and grow alongside their peers. Social groups give autistic people of all ages opportunities to come together in supportive spaces where they can be themselves, gain confidence, and build friendships.

Autism Connections has long partnered with autistic individuals and their families to navigate this landscape. Our workshops translate complicated research into practical strategies. One-on-one consultations give families clarity about services and next steps. And our annual conference lifts up the voices of autistic people alongside researchers and professionals, so the community hears directly from those with lived experience.

Autistic individuals and their families deserve better than alarm and confusion. ServiceNet and its programs, including Autism Connections, will continue to be a steady source of reliable information, grounded in science and respect. We will continue to provide spaces where autistic people can lead, connect, and thrive. And we will continue to listen — because autistic experiences and perspectives are essential to this conversation.

Autism is not a passing headline. It is part of the fabric of our community. With the right support and with autistic voices at the center, people on the spectrum live full and meaningful lives. That is where our attention belongs, and that is the commitment Autism Connections and ServiceNet will keep.

 

Karen Serra is vice president of Family Services at ServiceNet, which includes Autism Connections.

New Guide Helps Construction Professionals Protect Soil Health

By Contributor
Construction

From the Ground Up

Regenerative Design Group, a landscape architecture firm based in Greenfield, recently announced that the Massachusetts Healthy Soils Guide for Site Design and Construction is now live at masshealthysoils.org.

Developed by the Regenerative Design Group and its collaborators, with support from the Massachusetts Executive Office of Energy and Environmental Affairs, this online guide provides practical, site-specific strategies for protecting and enhancing soil health, as well as increasing carbon sequestration, throughout all phases of land development.

Soil health is vital to climate resilience, food security, and ecosystem function, but it’s often overlooked in conventional construction practices, both residential and commercial, said Rachel Lindsay, senior designer at Regenerative Design Group.

“Landscapes are the only element of the built environment that have the potential to provide ongoing carbon sequestration after the completion of a project,” she explained. “This guide provides clear, actionable guidance on how typical activities such as excavation or soil stockpiling can be adjusted to better protect and maximize the amount of soil organic carbon retained throughout the construction process.”

The Massachusetts Healthy Soils Action Plan (HSAP), the state’s first-in-the-nation framework for protecting and restoring soil function across all land uses, identifies soil organic carbon (SOC) as the cornerstone of healthy soil functions. The living carbon component of soil increases drought resilience, mitigates flooding, filters sediments and pollutants, and supports vigorous plant and tree growth.

Rachel Lindsay

Rachel Lindsay

“Preserving and enhancing healthy soils during the construction process may have the greatest positive impact on the long-term health of the soil and soil organic carbon accumulation over the life of the project.”

“Preserving and enhancing healthy soils during the construction process may have the greatest positive impact on the long-term health of the soil and soil organic carbon accumulation over the life of the project,” Lindsay said.

Every time soil is disturbed, SOC is transformed into carbon dioxide and lost back into the air. The building sector is the second-largest source of greenhouse gas emissions in Massachusetts, accounting for 35%.

The difference developers and construction professionals can make is significant: there is roughly twice the amount of land in turf and ornamental landscapes in Massachusetts as there is in agricultural land. Small shifts in design and management practices — such as planting 25% of open lawn with trees, and increasing organic matter content in the top eight inches of lawns to a minimum of 3% — could sequester an additional 180,000 tons of carbon dioxide equivalent per year, the same as taking over 38,000 gas-powered passenger vehicles off the road.

The Healthy Soils Guide for Site Design and Construction offers tools and strategies for implementing ‘soil-smart’ practices that improve healthy soil outcomes before, during, and after construction projects. The website also features access to the full HSAP, a curated resource library, events, and industry engagement and adaptation efforts. More than 360,000 additional acres of soil in Massachusetts may be impacted by development over the next 35 years, a critical period that could impact the trajectory of net carbon emissions in the state.

“This guide is designed to meet professionals where they are, whether they’re managing a construction site, developing soil specifications, or planning a resilient landscape,” Lindsay said. “It’s about making soil health easier to understand and implement across real-world projects.”

The guide is the result of a multi-firm collaboration led by Regenerative Design Group, Linnean Solutions, BSC Group, and Sasaki, with industry support from A.D. Makepeace, Read Custom Soils, and others. Funding was made possible through a $99,900 Healthy Soils Challenge Grant from the Massachusetts Executive Office of Energy and Environmental Affairs.

Regenerative Design Group is a worker-owned ecological design practice. Since 2009, it has advanced resilient communities and landscapes through regenerative design, planning, and nature-based solutions.

Legislation Creates Unequal Tax Treatment for Gambling Losses

By Contributor
Accounting and Tax Planning

Out of Luck

By Adam Hoffer, Garrett Watson,
and Jacob Macumber-Rosin

 

In a surprising tax code alteration that has frustrated Americans who enjoy gambling, a provision in the One Big Beautiful Bill Act (OBBBA) limits gambling losses that can be used to offset gambling winnings to 90% of their value. This provision, which previously allowed for 100% deductibility of losses against winnings, introduces a steep tax penalty for professional gamblers and certain casual bettors.

The OBBBA provision limiting the deduction of gambling losses might cause individuals to owe taxes on imaginary income, incentivizing gamblers succeeding on thin margins to exit the U.S. or participate in illicit markets.

While the Joint Committee on Taxation estimated that the deduction limit would generate $1.1 billion in tax revenue over eight years, behavioral responses and tax avoidance could quickly reverse that effect. If only a fraction of professional gamers take their bets outside of legal U.S. markets, the effect will be a net loss to tax collections and an increase in illegal activity.

“The OBBBA provision limiting the deduction of gambling losses might cause individuals to owe taxes on imaginary income, incentivizing gamblers succeeding on thin margins to exit the U.S. or participate in illicit markets.”

Consider Daniel Negreanu, perhaps the most famous poker player in the world. Thanks to his vlog and public tracking of poker payouts, we can estimate his tax burden under various tax designs. He successfully nets profitable payouts from his poker playing most years, though he notably lost $2.2 million in 2023.

In the 2025 World Series of Poker (WSOP), Negreanu won (cashed) $1,478,240. His buy-ins for the 2025 WSOP totaled $1,297,143, for net winnings of $181,097. Under pre-OBBBA policy, he would pay income tax on that $181,097, and, assuming his income is taxed at 37% (the highest income tax bracket), his income tax liability would be $67,006, resulting in take-home pay of $114,091.

When his post-OBBBA losses are limited to 90%, however, his tax liability jumps to $115,000, and his take-home pay is cut nearly in half to $66,097.

The new limit for loss deductions in the OBBBA would result in any gambler who breaks even now taking a net loss after paying taxes on money they never made. For example, the tax liability for a player who breaks even on $1 million of wagers would increase from $0 to $37,000. A player who nets $50,000 in winnings from $1 million in wagers — a profitable gambling season — would end up owing $55,500 in taxes to the IRS, resulting in negative take-home pay and an effective tax rate of more than 100%. This would create a unique precedent of taxing unrealized income.

Standard accounting practices allow for full deductibility of most business expenses, but it is worth noting that some limitations apply to things like meals and entertainment expenses and excessive corporate officer compensation. These limitations are fundamentally different from the proposed 90% wagering loss limitation, though. Traditional deductibility limits are largely designed to discourage abusive corporate behavior among large companies. In contrast, the new wagering loss cap primarily affects individual taxpayers who are engaged in a legal, heavily regulated activity.

 

Broad Impact

The impact of the new loss deduction limitation will likely be felt by individuals beyond Las Vegas. Seven states (Michigan, Pennsylvania, New Jersey, West Virginia, Delaware, Connecticut, and Rhode Island) have legalized online gambling, while popular land-based commercial or tribal casinos can be found in nearly every state, including Massachusetts. State tax revenues from online gaming, nearly $3 billion in 2024, will also be affected if gamblers change behavior.

Unpacking why this change was made may help explain why legislation to reverse this provision has bipartisan support, including some members of Congress who voted in support of the broader OBBBA.

In the Senate, the Byrd Rule requires that all measures in a reconciliation bill have a significant budgetary impact. In the 2017 Tax Cuts and Jobs Act (TCJA), Congress amended Sec. 165 of the Internal Revenue Code so that professional gamblers could no longer deduct non-wagering business expenses (e.g., hotel rooms, meals, and transportation) from their gambling winnings. This change aligned the tax treatment of professional gamblers with that of casual gamblers.

With that TCJA provision scheduled to expire in 2026, Senate tax writers were forced to make an adjustment to Sec. 165 in the 2025 reconciliation bill to generate a sufficient budgetary impact. Lowering the deductibility threshold to 90% satisfied the Byrd Rule. The original House-passed reconciliation bill, which did not have to comply with the Byrd Rule, did not include this provision.

If the change to gambling deductibility was primarily procedurally driven — and easy to overlook in legislation as substantial as the OBBBA — a reversal of this provision could make for better fiscal policy. In the House, lawmakers are co-sponsoring the bipartisan Fair Accounting for Income Realized from Betting Earnings Taxation (FAIR BET) Act, introduced by U.S. Rep. Dina Titus and co-sponsored by U.S. Rep. Guy Reschenthaler. U.S. Rep. Andy Barr separately introduced the Winnings and Gains Expense Restoration (WAGER) Act.

In the other chamber, U.S. Sens. Catherine Cortez-Masto, Ted Cruz, and Jacky Rosen introduced the Facilitating Useful Loss Limitations to Help Our Unique Service Economy (FULL HOUSE) Act.

When Congress back in session and Americans eagerly placing bets on their favorite football teams, congressional efforts to restore full gambling deductions will likely be an early priority. And rightfully so: full deductibility of gambling losses is a sound tax policy that would make the treatment of gambling winnings and expenses more neutral.

 

 

 

Key Considerations for S Corporations in Year-end Payroll Reporting

By Contributor
Accounting and Tax Planning Special Coverage

Fringe Benefits

By Lauren Foley, MSA

As Dec. 31 approaches, an important consideration for employers is proper payroll reporting. W-2s must be sent to employees by Jan. 31, resulting in a very short window in which to ensure that final payroll is correct for tax reporting. In addition to compensation, employers must be sure that benefits are properly reported, including fringe benefits.

Fringe benefits are considered compensation and included in employee wages, unless they qualify for exclusion (i.e., are nontaxable and omitted from employee wages). However, if the recipient is a ‘2% shareholder’ (i.e., an owner and employee) of an S corporation, fringe benefits that otherwise qualify for exclusion are included in wages.

 

What Are Fringe Benefits?

A fringe benefit is a form of pay, including cash, amounts paid on behalf of an employee (e.g., health and life insurance, retirement and health accounts), or in-kind (e.g., property, meals, company cars), in addition to stated pay for the performance of services.

The Internal Revenue Code provides that fringe benefits are taxable, excluded, or partially taxable, depending on the type of benefit. If a fringe benefit is excluded or partially taxable, it must be ‘qualified,’ i.e. meet strict requirements to qualify for this preferential tax treatment. Even if excluded or partially taxable by employees, employers may deduct the cost of fringe benefits.

Lauren Foley

Lauren Foley

“The Internal Revenue Code provides that fringe benefits are taxable, excluded, or partially taxable, depending on the type of benefit. If a fringe benefit is excluded or partially taxable, it must be ‘qualified,’ i.e. meet strict requirements to qualify for this preferential tax treatment.”

 

What Are S Corporations?

Qualifying corporations that make S elections under the Internal Revenue Code are not separately taxed, as regular (C) corporations are. S corp status allows corporations to avoid double taxation by passing income, losses, and deductions to its shareholders, who report these items directly on their tax returns. Often, S corp shareholders are also employees.

Fringe Benefits and S Corp 2% Shareholder Employees

Due to the overlap between owner and employee status, special rules apply to S corp shareholder employee fringe benefit taxation and reporting. These rules apply to shareholders owning 2% or more of S corp stock (2% shareholders). Even if excludable by regular employees, 2% shareholder benefits are generally taxable and must be reported on the shareholder’s W-2. The following benefits are treated differently for 2% shareholders:

• Health insurance premiums are taxable and included on 2% shareholder employee W-2s. Regular employees’ W-2 wage does not include the employer paid portion of their health insurance.

• Retirement plan contributions are subject to self-employed contribution rules for 2% shareholder employees. These rules allow contribution of 25% of net earnings from self-employment. Retirement plan contributions for regular employees are non-taxable if they are within limits.

• Dependent care assistance from an employer is tax-free up to $5,000 for regular employees, while all dependent care benefits are taxable to 2% shareholder employees.

• Group term life insurance is entirely taxable to 2% shareholder employees, while life insurance is tax-free up to $50,000 coverage for employees.

• Health savings accounts are tax-free to regular employees but taxable to 2% shareholder employees.

• Unlike regular employees, 2% shareholder employees cannot participate in flexible spending accounts.

In addition, family members of 2% shareholders (e.g., spouse, children, parents) are also treated as 2% shareholders for fringe benefit purposes. That means any benefits they receive must follow the same tax and reporting rules as the ones given to the actual shareholder.

“Many S corporations are unaware of these rules and may face IRS adjustment if fringe benefits are not properly reported. If fringe benefits are omitted from W-2 reporting, the IRS may disallow related deductions, resulting in increased taxable income and potential penalties.”

Compliance and Planning

Many S corporations are unaware of these rules and may face IRS adjustment if fringe benefits are not properly reported. If fringe benefits are omitted from W-2 reporting, the IRS may disallow related deductions, resulting in increased taxable income and potential penalties.

If you are an S corp, planning to start an S corp, or a 2% shareholder employee, it’s important to review all the shareholders’ ownership percentages to determine the correct tax treatment of shareholder employee fringe benefits. The S corp should decide which benefits to offer and clearly communicate this information to its payroll provider, especially regarding shareholder benefits. Be sure to consult your CPA or refer to the IRS website for fringe benefit guidance.

 

Lauren Foley, is a senior associate at the Holyoke-based accounting firm Meyers Brothers Kalicka, P.C. This material is generic in nature. Before relying on the material in any important matter, users should note date of publication and carefully evaluate its accuracy, currency, completeness, and relevance for their purposes, and should obtain any appropriate professional advice relevant to their particular circumstances.

We Should Be Using AI in HR

By Contributor
Opinion

Opinion

By Pam Thornton

 

Time is the most valuable currency in human resources, and it’s slipping away. Too many HR professionals are still hesitant to adopt artificial intelligence (AI), even as it quietly transforms industries all around us. The clock is ticking, and HR leaders who delay are risking falling behind.

AI is not a futuristic concept; it’s already embedded in daily tools you may be using. Microsoft, LinkedIn, Zoom, and Google all have AI-powered features that analyze, summarize, and automate routine work. According to a 2024 SHRM survey, 26% of organizations use AI to support HR-related activities.

What’s at stake? According to a Deloitte-based analysis, HR professionals spend up to 57% of their work time on administrative tasks, which is equivalent to more than 22 hours per week in a standard 40-hour work week. Imagine what could be achieved if those hours were reinvested into strategy, culture, and leadership development.

Here are some of the benefits of AI for HR:

• Time savings. AI-driven recruiting tools can reduce screening time by up to 75% while improving candidate fit.

• Better insights. Predictive analytics allow HR teams to anticipate turnover risks, identify skill gaps, and strengthen workforce planning.

• Improved compliance. AI-powered auditing tools can scan policies and employee records for inconsistencies and legal risks in minutes.

• Enhanced employee experience. Chatbots and virtual assistants now answer common HR and benefits questions 24/7, freeing human resources staff to handle complex employee relations conversations and high-value issues in the organization.

• Upskilling opportunities. AI helps identify internal talent ready for reskilling, closing skills gaps and reducing external hiring costs.

For HR professionals, the ‘wait and see’ approach is costly. Competitors who adopt AI now are gaining efficiency, reducing costs, and positioning HR as a true strategic driver. According to a study from Gartner, the share of HR leaders who are actively planning or already deploying GenAI has jumped from 19% in June 2023 to 61% in January 2025. This sharp rise highlights growing recognition of GenAI’s power to reshape HR processes.

We can’t just ‘lean on’ and set it and forget it when using AI. When we ‘lean in’ and provide input and human oversight to synthesize the information and use our critical thinking skills to leverage AI as a tool, we gain the strategic advantage. Humans will always remain at the heart of HR.

The message is clear: HR’s future isn’t AI versus human, it’s AI plus human. Those who embrace the tools today will lead the transformation tomorrow. So, the real question is: how much longer can you afford to wait?

 

Pam Thornton is director of Strategic HR Services for the Employers Assoc. of the NorthEast. This article first appeared on the EANE blog; eane.org

The Insurance Advantage for Small Businesses

By Contributor
Insurance

From Risk to Reward

By Sam Hanmer

 

Every business, regardless of size, faces risk. For small companies, these risks can feel magnified. A broken piece of equipment, a slip-and-fall accident in a store, or a data breach could disrupt operations and potentially end the business altogether. Small businesses often lack the capital to weather such storms, unlike larger organizations that may absorb losses.

“Some business owners view insurance purely as an expense. However, it should be seen as a strategic investment. The premiums paid buy peace of mind, allowing entrepreneurs to focu s on growth.”

Insurance serves as a safety net. It allows owners to transfer some of the financial burden of unexpected events to a third party — the insurer. By doing so, entrepreneurs can focus more on running and growing their operations rather than constantly worrying about what-if scenarios.

 

Financial Protection and Business Continuity

At its core, insurance provides financial protection. A small business may spend years building up its reputation and customer base, but one uninsured disaster can wipe everything away.

Consider a restaurant that suffers a kitchen fire. Without insurance, the owner would need to cover the cost of repairs, replace equipment, and potentially pay employees during the downtime — all out of pocket. With proper coverage, those expenses can be absorbed by an insurance policy, helping the business recover quickly and reducing the likelihood of permanent closure.

Business continuity is another critical consideration. Certain types of insurance, such as business interruption coverage, ensure that income is replaced when the business cannot operate. This income can be the difference between reopening after a setback and shutting down for good.

 

Legal Compliance and Risk Management

Beyond financial protection, insurance is often a matter of legal compliance. Many states require small businesses with employees to carry workers’ compensation insurance. This coverage pays for medical bills and lost wages if an employee is injured on the job. Similarly, businesses that own vehicles are typically required to carry commercial auto insurance.

Even when insurance isn’t mandated by law, contracts may require it. For instance, landlords frequently require tenants to have liability coverage before signing a lease. Likewise, many clients and vendors may refuse to work with a business without professional liability insurance. Having proper coverage keeps the business compliant and opens doors to opportunities that would otherwise be closed.

 

Building Credibility and Customer Trust

Insurance also plays a role in building credibility. When customers know a business is insured, they feel more confident about doing business with it. For example, a contractor with liability and bonding coverage signals reliability and professionalism compared to one without.

Clients want reassurance that they won’t be left bearing the cost if something goes wrong. Insurance helps instill that trust. For small businesses trying to establish themselves in competitive markets, credibility can be as important as marketing or pricing strategies.

 

Attracting and Retaining Employees

Employees are the backbone of any business, and attracting top talent can be challenging for small businesses competing with larger firms. Offering insurance benefits — such as health, disability, or life coverage — can make a significant difference.

Workers often view insurance as part of their overall compensation package. By providing it, small businesses comply with legal requirements in some cases and demonstrate that they value employee well-being. This can improve morale, reduce turnover, and foster loyalty, boosting productivity and lowering the cost of recruiting and training new staff.

 

Types of Insurance Small Businesses Should Consider

Not all insurance is created equal, and every business has unique needs depending on its industry, location, and size. However, several core policies are widely recommended for small businesses:

• General liability insurance covers bodily injury, property damage, and advertising injury claims. It’s the foundation of protection for most small businesses.

• Property insurance protects buildings, equipment, and inventory against risks like fire, theft, or natural disasters.

• Business interruption insurance provides income replacement if operations are halted due to a covered event, ensuring business continuity.

• Workers’ compensation is required in most states if a business has employees. It covers medical costs and lost wages for workplace injuries.

• Professional liability insurance, also known as errors and omissions insurance, covers claims of negligence, mistakes, or failure to deliver promised services.

• Commercial auto insurance protects vehicles used for business purposes against accidents, theft, and liability claims.

• Cyber liability insurance, increasingly important in the digital age, covers costs related to data breaches, hacking, or cyber fraud.

• Health and employee benefits insurance attracts and retains employees while supporting overall workforce wellness.

Each policy addresses specific risks, and many insurers offer bundled packages tailored for small businesses.

 

Insurance as a Strategic Investment

Some business owners view insurance purely as an expense. However, it should be seen as a strategic investment. The premiums paid buy peace of mind, allowing entrepreneurs to focus on growth. Moreover, the right coverage can help secure financing. Banks and investors are more willing to back a business with sound risk management through proper insurance.

In this sense, insurance isn’t just about protection; it’s also about enabling growth. Reducing uncertainty encourages owners to take calculated risks, whether expanding into a new market, investing in new equipment, or hiring additional staff.

 

Emerging Risks for Small Businesses

The business landscape is constantly evolving, and new risks are emerging continually. Cybersecurity threats, supply chain disruptions, and climate-related events like floods and wildfires are now top concerns. Small businesses, which often lack robust contingency plans, are especially vulnerable.

Insurance products have adapted to these realities, offering specialized cyber threat or natural disaster policies. Staying ahead of these risks by maintaining up-to-date coverage ensures small businesses remain resilient in an unpredictable world.

 

The Cost of Being Uninsured

Finally, it’s worth emphasizing the cost of being uninsured. While skipping coverage may save money in the short term, the long-term consequences can be devastating. An uninsured lawsuit, for instance, can cost tens or even hundreds of thousands of dollars — sums that most small businesses cannot afford.

Even a single uncovered incident could trigger bankruptcy or force a business to close its doors. By contrast, insurance spreads risk and makes potential losses manageable. The relatively small premium paid today can prevent financial ruin tomorrow.

 

Insurance as a Foundation for Success

Insurance is not merely a regulatory requirement or a financial tool — it is a foundation for success in the small business environment. It protects against unforeseen losses, fosters credibility, supports employees, and creates growth opportunities.

For small business owners who have invested their time, energy, and personal resources into their ventures, insurance ensures that their hard work is not undone by a single accident or crisis. In short, it’s an essential part of building a business and a sustainable future.

 

Sam Hanmer is principal of Rush Insurance Group.

Navigating the Insurance Landscape

By Contributor
Insurance Special Coverage

Industry Sees Stabilizing Markets, but Ongoing Challenges

By John Dowd

Over the past several years, the insurance industry has faced tremendous pressure. Inflation, supply chain issues, and natural disasters have all contributed to higher reinsurance costs for carriers, which in turn led to higher premiums for individuals and businesses alike. Many policyholders have experienced year after year of increases, often without fully understanding why.

As we move through the second half of 2025, there are signs of relief. While certain industries continue to experience higher-than-average costs, in most sectors, hard market conditions are beginning to subside. Insurance companies are now pricing new business more aggressively, which creates opportunities for savings, if insureds know how and where to look.

That said, not every line of coverage is easing. Homeowners insurance remains volatile, and social inflation is reshaping how individuals and businesses must think about liability protection. Understanding these trends is key to navigating today’s insurance environment.

 

The Market Is Softening

The good news for most policyholders is that many insurance markets are stabilizing. For several years, the combination of high inflation, costly rebuilding expenses, and catastrophic weather events forced insurers to raise rates significantly. Now, as conditions improve, competition among carriers is returning.

“In many sectors, premiums are finally easing, creating opportunities for insureds to save money. Yet challenges persist, especially for homeowners in high-risk regions and for those facing the ripple effects of social inflation.”

This shift has led to more aggressive pricing for new business. For consumers and business owners, it means there are real opportunities to lower premiums, especially if you are proactive about comparing options rather than automatically renewing your current policy.

 

Homeowners Insurance Remains a Concern

The one major exception to this trend is homeowners insurance. Rates continue to climb, particularly in areas vulnerable to severe weather or wildfire. Some insurers have even chosen to stop writing new policies in high-risk regions altogether.

Several factors keep homeowners insurance challenging:

• Natural disasters such as hurricanes, wildfires, and convective storms are both more frequent and more severe, leading to higher claims costs.

• Construction costs remain elevated, with materials and skilled labor continuing to drive up the price of rebuilding.

• Catastrophic events, like the Los Angeles wildfires earlier this year, are tempering what might otherwise be a broader reduction in property premiums.

For homeowners in higher-risk areas, this reality underscores the importance of shopping carefully, exploring mitigation measures like home hardening or installing smart sensors, and considering higher deductibles to balance affordability with adequate protection.

 

The Rising Impact of Social Inflation

While inflation in materials and labor has eased somewhat, social inflation remains a growing challenge. This refers to the increasing cost of claims due to larger jury awards, more aggressive litigation, and the legal environment in Massachusetts that favors claimants against insurance companies.

One result is the rise of so-called nuclear verdicts, extremely large jury awards that far exceed traditional expectations. For insureds, this trend has important implications. The $1 million liability limit built into many standard policies is no longer as protective as it once was. Individuals and businesses should re-evaluate their underlying liability coverage and consider umbrella policies that extend protection beyond standard limits.

For business owners, management liability coverage has become increasingly important as well. Social inflation has heightened the potential exposure for directors, officers, and executives, making it critical to identify and eliminate potential coverage gaps.

 

How Consumers Can Save

Despite ongoing volatility in certain sectors, there are practical steps consumers can take to find better rates and strengthen their protection:

• Compare quotes. Carriers are pricing aggressively for new business, so shopping around, especially at renewal time, can uncover meaningful savings.

• Bundle policies. Combining auto and home coverage under one insurer often unlocks significant discounts.

• Adjust deductibles. A higher deductible reduces your premium, but only if you can comfortably manage the increased out-of-pocket cost in the event of a claim.

• Leverage technology. Usage-based auto insurance programs reward safe driving, while smart home devices, such as water leak sensors or fire detectors, can qualify homeowners for discounts.

 

A Balancing Act

The insurance market is cyclical, and after several difficult years, signs of stabilization are emerging. In many sectors, premiums are finally easing, creating opportunities for insureds to save money. Yet challenges persist, especially for homeowners in high-risk regions and for those facing the ripple effects of social inflation.

The best path forward is a proactive one: review your coverage carefully, shop the market, consider higher limits where liability risks are growing, and embrace risk management practices and technology that can both reduce claims and make you more attractive to insurers.

By taking these steps, both individuals and businesses can strike a healthier balance between protection and affordability in 2025 and beyond.

 

John Dowd is president and CEO of the Dowd Insurance Agencies.

 

Study Underscores Importance of Financial Education

By Contributor
Banking and Financial Services

Youthful Interventions

On Aug. 18. EVERFI and the MassMutual Foundation announced findings from the third and final year of a three-year, longitudinal study of financial capability among adolescents. The release of this new data occurs as the MassMutual Foundation’s FutureSmart financial literacy curriculum also celebrates the milestone of reaching 6 million learners.

EVERFI is an international technology company driving social impact through education to address key societal challenges like financial wellness, character education, STEM and careers, mental health, prescription drug safety, workplace conduct, and more.

The study by EVERFI and the MassMutual Foundation, the first of its kind, has tracked financial behaviors and literacy levels of participants throughout the course of the study as they completed up to six different EVERFI financial education courses, including FutureSmart. Since the program’s inception in 2015, FutureSmart has provided free educational resources to students across the 50 U.S. states and Puerto Rico, helping them build a foundation for financial literacy and economic empowerment.

Third-year data was collected during the 2023-24 school year, providing further evidence that multiple financial education interventions among young people are key to making sustainable, long-term improvements to financial knowledge, self-efficacy, and desirable behaviors.

Dennis Duquette

Dennis Duquette

“These recent findings further affirm that middle school students are not only able to retain critical financial knowledge, but can show lasting success in the months following their education.”

Key takeaways from this year’s results include:

• Financial self-efficacy. Students who took multiple courses became 21% more confident in their financial skills compared to those who took one or fewer courses. Sustainable and evident growth in these students also existed six months following the program’s completion.

• Desirable financial behaviors. Taking multiple courses prepared students to actively engage in healthy financial behaviors when the opportunity arose. The frequency of these desirable behaviors increased by 10% compared to students who took one or fewer courses during the six-month period following the conclusion of the program.

• Interest in financial learning. Forty-four percent of the students who completed coursework expressed interest in receiving more financial education.

• Student-parent conversations. After participating in multiple courses from the program, students increased the frequency of financial-focused conversations with their parents by 9%. The topics that spurred these conversations included preventing financial fraud and the use of online banking applications.

• Impact on low-income families. Students in this category had a 12% larger improvement in their likelihood to engage in desirable financial behaviors compared to their peers in wealthier families.

“Throughout our strategic partnership with EVERFI, we have seen just how important sustained education is for creating a strong financial knowledge foundation and healthy financial habits for adolescents,” said Dennis Duquette, president of the MassMutual Foundation. “These recent findings further affirm that middle school students are not only able to retain critical financial knowledge, but can show lasting success in the months following their education.”

 

Continued Progress

This year’s findings build on conclusions from years one and two of the longitudinal study. Findings from year one noted that middle school students who participated in the FutureSmart curriculum significantly improved the frequency of desirable financial behaviors, including saving money, tracking monthly expenses, spending within a budget, and investing for long-term financial goals. Year two research findings confirmed that students demonstrated these behaviors after completing two or more courses in year one.

The FutureSmart curriculum significantly improved the frequency of desirable financial behaviors, including saving money, tracking monthly expenses, spending within a budget, and investing for long-term financial goals. Year two research findings confirmed that students demonstrated these behaviors after completing two or more courses in year one.

“As these recent study results confirm, the influence of multiple financial education interventions cannot be understated,” said Ray Martinez, CEO of EVERFI. “Over the past three years, we have seen how these interventions improve not only financial literacy, but willingness amongst adolescents to plan for and talk about their financial futures. Our continued work with the MassMutual Foundation is a powerful demonstration of how to empower students and help them build a foundation for financial success for themselves, their families, and their loved ones.”

The MassMutual Foundation’s stated goal is to invest in programs that help people access resources needed to earn, protect, and help build their financial capability and thrive, and its participation in this study reflects that priority.

“In 2015, our teams set a goal to reach over 6 million students with our middle school curriculum by 2025. Reaching that goal only further affirms the impact of the MassMutual Foundation’s long-term strategic partnership with EVERFI,” Duquette said. “We look forward to continuing to help build financial competency for students, their families, and communities.”

How AI Helped Me Crack the Code on the Boulder River

By Contributor
Technology

Fishing for Answers

By Sean Hogan

 

I recall attending a conference around 2016 where one of my friends and a speaker at the conference brought up artificial intelligence (AI) and machine learning and how they would change the way we do business.

At the time, I had no clue what he meant by that; I couldn’t imagine computers taking away our day-to-day tasks or improving our customer service. I was the one with crossed arms in the back of the room stating that “AI won’t replace my technicians and my support team.” We talked among our team, and we really didn’t see a fit for AI, nor did we truly understand what capabilities AI may have in the future.

Fast-forward 10 years, and I have embraced AI in the workplace. It started slowly; I used Microsoft Copilot to help write some policy and procedure pieces — you know, the tedious docs that no one wants to write, or read, for that matter. I found AI extremely helpful for writing.

Sean Hogan

Sean Hogan

“AI was helping us with time-saving technology, and machine learning was helping our tools become better day after day.”

AI then crept into several software tools in our tech stack. AI was helping us with time-saving technology, and machine learning was helping our tools become better day after day. The next step in our AI migration was to use ChatGPT to help with social media advertising — you know, those ads and images that everyone can tell is AI.

I even use AI to help out in my garden. I upload pictures of plants and ask for help, and AI can typically identify the plant. Case in point: I grew a pepper plant in my garden, but I had no clue what type of pepper. The taste test didn’t work out so much; my mouth was on fire for about an hour. I then took a picture and uploaded the picture to Chat, only to find that harmless-looking pepper was a thai green chili, which, according to Chat, is 10 to 20 times hotter that a jalapeno. Next time, I need to upload the picture before biting the pepper in half.

Eventually, I started hearing people in my circle saying they were no longer searching in Google, but were now exclusively searching in ChatGPT. Wait — this can’t be true? Well, not only did I find out it’s true, but its flat-out better. I have since been using ChatGPT for my searches. It is excellent for market research, background information, advice, and recipes. Yes, recipes — I find myself searching recipes often, without any advertising pop-ups or other distractions.

This has been my evolution of working with AI. I want to share a real-life story from my vacation this summer. This one really impressed me.

During a recent vacation in Montana, I found myself on one of my favorite stretches of water, the Boulder River, just outside Big Timber. I’ve fished this area before, but on this day, I hit a wall. Fish were feeding, but no matter what dry flies I cast, I couldn’t get a single strike. Frustration was setting in.

That’s when I turned to something new in my fishing gear: ChatGPT.

“Eventually, I started hearing people in my circle saying they were no longer searching in Google, but were now exclusively searching in ChatGPT.”

I pulled out my phone and entered details like the river, time of day, water temperature, and weather conditions into the AI. In seconds, ChatGPT offered several dry fly patterns and presentation tips I hadn’t tried. It recommended smaller dries, and subtle presentation adjustments, which made sense — but I wasn’t entirely confident in choosing the right fly.

I had recently purchased a new fly box filled with various dries, many of which I didn’t recognize. So I took a photo of the box and uploaded it to ChatGPT. Amazingly, it identified the specific flies in the compartments and told me exactly which one to use.

Taking that advice, I tied on a small dry fly and stacked it behind a larger, more visible fly for better tracking. The results were immediate. Within a few casts, I was landing fish — more than a few, in fact.

It was an eye-opener. While I usually stick to nymphing (sub-surface flies), this experience boosted my confidence with dry flies. Even more, it showed how AI can be a valuable tool on the river, especially when traditional tactics fall short.

Next time you’re out fishing and feel stumped, consider using a bit of tech. You might be surprised what a virtual fishing buddy can help you catch.

AI is still new — and I need to expand my view and come up with more real-life scenarios where AI can help.

 

Sean Hogan is president of Hogan Technology Inc.

Supporting Adolescent Mental Health

By Contributor
Opinion

Opinion

By Dr. Nicole Brady

As summer winds down and the school year approaches, many parents watch their teens prepare for major life transitions. Some are getting ready for college, while others are starting jobs, taking gap years, or navigating the uncertainty that often follows high school graduation.

No matter what path your child is on, one thing remains true: this stage of life is full of physical and emotional shifts, and mental health should be part of the conversation.

The late teens and early 20s are a time of major neurological and emotional development. According to the National Alliance of Mental Illness, 75% of all lifetime mental illnesses begin before age 24. This may make early adulthood a critical window for both challenges and opportunities for support.

Mental health concerns among young people may be more common than many realize. Recent data from UnitedHealthcare’s College Student and Graduate Behavioral Health Report shows 60% of college students self-report experiencing mental or behavioral health challenges, including anxiety, depression, eating disorders, and suicidal ideation or intent.

The report also found that, while 20% of college students said their mental health had declined since high school, only about 10% of parents reported noticing the same. This disconnect underscores the importance of communication and awareness, as many parents may be unaware of the full extent of their child’s mental health challenges and how they may evolve over time.

It’s normal for young adults to seek independence, but that may not mean they stop needing support. Research shows that supportive parenting, characterized by warmth, open communication, and clear boundaries, is a vital protective factor against mental health problems in adolescents and young adults.

Moreover, data from UnitedHealthcare found that both college students and college graduates who engaged in more frequent conversations with their parents about their mental health reported higher rates of positive outcomes, including feelings of support, feeling heard and understood, and strengthening their relationship with their parents.

While your day-to-day role in your child’s life may have shifted over time, your guidance is still essential. You can still be a steady, comforting presence and a reminder that they don’t have to navigate adulthood alone. Here are three ways to help stay supportive through the back-to-school transition:

• Initiate the mental health conversation. Start casual, open-ended conversations about how your young adult is feeling, not just what they’re doing. The goal isn’t always to problem-solve, but to signal that emotional check-ins are important and OK. If you’re not sure where to start, try asking questions like: “what’s been on your mind lately?” “What’s something you’re excited, or nervous, about right now?” “How are you doing, really?”

• Normalize seeking help from a professional. Whether your student is struggling now or not, introduce the idea that support may always be available and valid. Talk about options like campus counseling centers, teletherapy platforms, or local providers. If your child is on a family insurance plan or a student plan, share information on how they can learn about their benefits, find a provider, and seek help. Framing mental health care as a routine, not a last resort, may help reduce stigma and build openness if they need it later.

• Keep showing up for your child. Young adulthood, especially college life, can feel overwhelming. Your persistent presence — through texts, short calls, or moments when you’re together — may offer a powerful reminder that they are not alone. If you notice changes in mood, behavior, sleep, or social habits, don’t hesitate to gently check in.

Whether your child is headed to a dorm, starting a new job, or exploring what comes next, the transition beyond high school is a significant one. As a parent or caregiver, you’re in a unique position to help. By keeping mental health on the radar and offering consistent, compassionate support, you can help them move forward with confidence and care.

 

Dr. Nicole Brady is chief medical officer at UnitedHealthcare Student Resources.

Contested Estates Can Cause Turmoil Within Families

By Contributor
Commercial Real Estate
Law

Trouble in Margaritaville

By Hyman G. Darling, Esq.

 

Over the past couple of years, you may have read about all the famous people who passed away either with no estate planning documents or perhaps documents that were not up to date or complete enough to avoid contest.

In the past two months, there have been several notorious people in the news that are causing lawyers and judges to deal with litigious matters regarding estates. The first estate was Jimmy Buffett’s. In this brewing legal battle, Jane Buffett (his wife) filed a petition to remove her co-trustee of the marital trust, Jimmy’s longtime business manager. It was estimated that the estate was worth approximately $275 million. This trust was to continue for Jane’s lifetime, but she now alleges that the business manager was charging excessive fees, mismanaged the trust, and has become adversarial and hostile toward her.

It is unfortunate this has occurred because now the funds are going to be scrutinized and her legal fees, the trustee’s legal fees, and potentially backup and independent trustees’ fees will be taken from the trust, thus diminishing the funds available to Jane.

Hyman G. Darling

Hyman G. Darling

“It is very important to think clearly about what will happen if the children cannot agree. Perhaps the documents should have a provision stating that, before litigation ensues, the trustees or beneficiaries should be forced to mediate the matter in an attempt to resolve the conflicts without litigation.”

This situation is not uncommon. Clients often wish to name two or more children co-trustees or perhaps powers of attorney, personal representatives (formerly called executors), or healthcare proxy agents. The clients believe the children would get along and make decisions together. However, when one decision maker does not agree with the other, it places the client or their family in a precarious situation because, if they cannot agree, there is a stalemate until such time as either a mediator or court makes a decision as to what is correct or who should make the appropriate decisions.

Some clients feel that the oldest child should serve, some clients feel that the child who is in business should serve, and others believe they should have an independent trustee so that this situation does not occur.

Oftentimes, however, the children cannot agree as to what is best for the parent or for the ultimate beneficiaries of the trust. Therefore, it is very important to think clearly about what will happen if the children cannot agree. Perhaps the documents should have a provision stating that, before litigation ensues, the trustees or beneficiaries should be forced to mediate the matter in an attempt to resolve the conflicts without litigation. Often, once litigation is filed, there is a line drawn in the sand and no turning back, which causes perpetual disharmony in the family.

 

Dollars and Sense

Another significant celebrity in the news is Jeff Bezos, with his prenup and recent Venice wedding. Since the Amazon founder did not have a prenuptial agreement with his first wife, it was clear to him that he should have a prenuptial agreement for this marriage to Lauren Sanchez.

Although there were somewhat disparaging comments regarding her wedding gown, the location, the cost of the wedding, and the numerous celebrity guests, the reporters did not pay much attention to the prenuptial agreement, the details of which are not public. However, the prenuptial agreement presumably would provide that, if the marriage were to be dissolved or he were to pass away first, his wife would receive a portion of the assets based on how many years he was married to her, or perhaps based on the size of his estate.

While most of you who are reading this do not have an estate the size of Bezos’s (although his estate is reduced by $36 billion in Amazon stock he paid to his first wife), it is important to consider what would happen to your assets if you die leaving assets to your children. Perhaps your children’s marriages are not the most sound, and you wish to be sure that the children or their children will receive assets. Therefore, perhaps a trust should be established for them, or maybe leave some assets to your children and some assets to the grandchildren in order that the in-law (sometimes referred to as the out-law) would not receive this unintended inheritance.

 

Bottom Line

The lessons here are not only that documents need to be prepared, but significant thought should be given to the language in the documents, the individuals who are named or not named, and the distribution of those assets. Also to be considered are long-term care issues and tax issues to maximize the amount that will be passing to the next generation.

Of course, charities should also considered in estate planning documents, not only to minimize taxes, but also to carry on the legacy built during one’s lifetime.

 

Hyman Darling works in the Springfield office of Bacon Wilson. He is licensed to practice law in Massachusetts and the U.S. District Court District of Massachusetts. He is an active member of the National Academy of Elder Law Attorneys and is a certified elder law attorney. Additionally, he is a member of the Special Needs Alliance and the Hampden County Bar Assoc.

What Rental Property Owners Should Know About Control

By Contributor
Law

When a Fire Strikes

By Daryl M. Johnson, Esq.

 

When a rental property suffers a devastating fire, most owners assume they’ll have the freedom to use the fire insurance proceeds to pay off their mortgage or make other financial decisions. But in cities like Springfield and others in Massachusetts, property owners can be in for quite a surprise. Local ordinances — combined with the city’s enforcement powers — can significantly limit what you and your lender are allowed to do with the building and the insurance funds.

 

Fire Insurance Proceeds: Not Always Yours to Direct

In many cases, a mortgage instrument allows the lender to apply insurance proceeds toward repairing the mortgaged property or paying down the outstanding loan in the event of a casualty. However, when a building is declared uninhabitable, condemned, or becomes a blighted nuisance, local governments can, and will, step in. In Springfield, under its municipal code and zoning regulations, the city has the authority to initiate enforcement actions in housing court that affect both property owners and lenders.

Daryl M. Johnson

Daryl M. Johnson

“When a building is declared uninhabitable, condemned, or becomes a blighted nuisance, local governments can, and will, step in.”

City Intervention in the Aftermath of a Fire

Under Springfield’s Code of Ordinances — particularly its anti-blight, nuisance, and vacant property regulations — the city may take swift action when a structure is significantly damaged by fire. If the building is left vacant, unsecured, or deemed a public safety risk, the city can initiate a housing court action to enjoin the property owner and the mortgage lender from accessing or making unilateral decisions about the property.

It can also seek a receivership order, allowing a third-party receiver to take control of the property, make repairs, and recover costs via liens, and it can even restrict or monitor the use of insurance proceeds, particularly when used for purposes other than code compliance, demolition, or rehabilitation.

In some cases, the city may record a lien or notice of violation that clouds title and complicates, and in some instances prevents, refinancing, resale, or redevelopment.

 

Mortgage Lenders Are Not Exempt

Springfield ordinances don’t just target property owners — they also involve mortgage holders, especially when lenders receive insurance proceeds or attempt to foreclose on or dispose of fire-damaged properties without addressing code violations or unsafe conditions.

Housing court judges have broad powers to issue injunctive relief against lenders and loan servicers, require insurance proceeds to be escrowed, and prevent satisfaction or discharge of the mortgage until compliance is achieved.

 

Best Practices for Owners and Lenders

If you own a fire-damaged rental property in Springfield, consider these immediate steps:

• Notify the city’s Code Enforcement Department to assess the building and clarify obligations.

• Consult legal counsel before using fire insurance proceeds or negotiating with your mortgage lender.

• Secure and maintain the site to avoid blight premises designation.

• Engage a licensed contractor to prepare a code-compliant rehabilitation or demolition plan.

• If you’re a mortgage lender, be prepared for involvement in housing court and restrictions on the application of fire insurance funds to pay off the mortgage loan.

 

Regional Enforcement: Not Just Springfield

The city of Springfield is not the only municipality in Western Mass. aggressively enforcing fire-damaged and blighted property regulations. Other cities, such as Holyoke, Chicopee, and Worcester, are similarly proactive. These municipalities frequently seek injunctions against both owners and mortgage lenders like those sought out by the city of Springfield.

A fire doesn’t just damage real estate — it can fundamentally alter your legal rights as a property owner or lender. In Springfield and surrounding cities, local governments have legal authority to control what happens next. Whether you’re trying to use fire insurance proceeds to refinance, repair, demolish, or sell the property, failing to understand the municipal framework could land you with housing court violations, penalties, or fines.

Legal counsel familiar with local ordinances and housing court procedure is essential to avoid costly missteps and navigate court-ordered restrictions.

 

Daryl M. Johnson is an attorney in the Real Estate and Business and Finance practices at the law firm Pullman & Comley. She is based in the firm’s Springfield office.

 

The Ins and Outs of a Legally Compliant Reduction in Force

By Contributor
Law

Avoiding Layoff Pitfalls

By John Gannon, Esq.

 

Last month, on Independence Day, President Trump signed into law the One Big Beautiful Bill Act (OBBB), a nearly 1,000-page bill addressing significant federal tax and spending policies. According to the White House, the OBBB will act “as a catalyst for job creation, domestic investment, and long-term growth.”

But critics are not so sure the legislation will boost job growth. Indeed, many are concerned that deep spending cuts to social safety net programs such as Medicaid and food stamp benefits, coupled with the end of tax credits tied to clean energy, will cause many Americans to lose their job. One study estimates that 1.22 million jobs could be lost in 2029 due to Medicaid and SNAP cuts.

Given these deep spending cuts, coupled with what seems like daily (and sometimes hourly) uncertainly over foreign tariffs, the Trump administration is leading many businesses to consider cutting labor costs, even if only for the short term. In light of this, employers need to understand the legal and practical ramifications when implementing a reduction in force (RIF), which is a more formal term for layoffs. Key aspects include understanding the relevant legal risks, selecting employees fairly, and providing proper communication and support.

John Gannon

John Gannon

“Employers need to be able to provide legitimate, business-based reasons for implementing a workforce reduction. These typically involve economic considerations, such as the loss of key contracts or higher material costs, but could also be the product of a department or company-wide reorganization.”

Legal Issues

To start, employers need to be able to provide legitimate, business-based reasons for implementing a workforce reduction. These typically involve economic considerations, such as the loss of key contracts or higher material costs, but could also be the product of a department or company-wide reorganization. Whatever the reason(s), businesses need to be able to explain in crystal-clear terms why people are losing their jobs.

There are also a host of employment laws that businesses need to be cognizant of when implementing a RIF. In a large-scale workforce reduction, the most important of these laws is the Worker Adjustment and Retraining Notification (WARN) Act, which requires 60 days notice to all affected employees in the event of a mass layoff or plant closing.

The penalties for failure to comply with WARN are steep. WARN Act violations include back pay and benefits for up to 60 days for each affected employee, civil penalties of up to $500 per day of violation, and potential attorneys’ fees for successful lawsuits. Needless to say, determining whether the WARN Act applies is always step number one when businesses are considering a RIF.

Next, employers must ensure that the selection criteria used to determine who will be included in the RIF are non-discriminatory and based on legitimate business needs. This means reasons for selecting an employee for the RIF cannot be tainted by bias based on age, race, gender, or other protected characteristics, including use of Paid Family and Medical Leave or sick leave protected by the Massachusetts Earned Sick Time law.

To that end, employers should develop an documented selection criteria plan for the decision makers prior to announcing the end result to employees. Establish selection factors with the company’s legitimate business needs in mind, trying to keep the selection process focused on objective, legal criteria as much as possible (such as seniority, elimination of unnecessary categories such as part-time and temporary, elimination or consolidation of unnecessary positions. etc.).

Taking this one step further, employers should consider conducting a detailed analysis of the potential for disparate impact discrimination in a workforce reduction. Disparate impact discrimination occurs when a policy, practice, or decision-making process of an employer that appears to be neutral has a negative impact on a protected group of employees.

For example, if a high percentage of those selected for layoff are over age 40, and a significant amount of those retained are under 40, there is a risk that someone will file an age discrimination claim and argue that the method used to evaluate employees had a disparate impact on those over 40, and, therefore, led to their separation.

Disparate impact testing helps organizations recognize and address biases that might exist within their decision making process, even when there’s no intent to discriminate. We suggest that any disparate impact analysis be conducted by an attorney so that any problematic data that is discovered would be protected from disclosure in lawsuit by the attorney-client privilege.

Finally, employers need to be aware of wage payment obligations for those who are laid off. Under the Massachusetts Wage Act, employees who are laid off as part of a RIF must be paid all earned wages — including pay for all accrued and unused vacation — on their last day of employment. Also, if a worker is subject to the terms of an employment contract (as opposed to be employed at-will), that employee might be entitled payout if the employment relationship ends prior to the expiration of the term set out in the employment contract.

 

Practical Considerations

Employees who are let go as part of a RIF are likely going to expect severance pay to help pay the bills while they look for new employment. That said, there is nothing that requires employers to offer separation agreements to at-will employees being laid off (note that this might be different if the employee is subject to the terms of an employment contract).

However, most employment lawyers and HR professionals will tell you that offering at least some severance, while not legally required, is a best practice. This is because, as noted above, it provides departing employees with some level of financial stability while they are in between jobs. Severance packages also often include payments for continued health insurance or other benefits, easing the transition and potentially reducing out-of-pocket medical expenses for departing employees.

Finally, obtaining signed severance agreements from departing employees mitigates legal risk, as the agreement should include a legally compliant release of claims against the employer. Stated otherwise, employees accept the severance payments, and in exchange, they agree not to bring a legal action against the company. We see this as a win-win for the employee and the employer.

Finally, as far in advance as possible, businesses need to start developing a clear and transparent communication strategy that will be used to explain the RIF to the workforce. This strategy should involve two messages — one for the entire workforce that explains the business needs for the RIF, and another message that is tailored to those who are affected by the RIF.

For those who will be losing their jobs, conduct private meetings to deliver the news and discuss next steps. This meeting should go over the terms of the severance package, if one is being offered. While the meeting should be brief, employees should be given some time to discuss the positives and negatives of their employment experience, as well as ask questions related to post-employment issues such as unemployment and health insurance continuation.

As for the remaining employees, the business should have a plan in place to discuss how the RIF will affect their day-to-day duties. Is there a plan in place to replace the departing workers if business circumstances improve? Will the RIF lead to longer days and more demands for the remaining employees? Does the company plan to lay off more employees within the next few months?

These types of questions, as well as the psychological impact associated with many co-workers (and friends) losing their jobs, is often referred to as workplace survivor syndrome. Leaders in the organization must be prepared to answer questions from remaining employees about their ‘new normal,’ as well as listen and respond to their concerns and fears, in order to avoid workplace survivor syndrome causing more negative workplace ripples than the RIF itself.

Implementing a RIF is no small task. There are serious legal and practical considerations that businesses need to consider as soon as potential layoffs are a topic of conversation during leadership meetings. Be sure to engage experienced employment counsel early on in the process so businesses leaders do not get caught in traps for the unwary during a workforce reduction.

 

John Gannon is a partner with Springfield-based law firm Skoler, Abbott & Presser, P.C., a 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.

Applying Business Lessons from Women in Sports

By Contributor
Women in Businesss

The Other Side of Victory

By Mia McDonald

 

One of the most transformative quotes that has inspired my life over the past year is from Ilona Maher. The U.S. women’s rugby player shot to fame when she helped lead her team to a bronze medal at the 2024 Paris Olympics — the first time an American team has ever taken home a medal in this event.

Following this feat, she was asked in an interview about her experience with impostor syndrome. Confidently and without hesitation, she declared, “I don’t have that” because “it’s OK to be proud of what you’ve done. It’s OK to believe you deserve something because you’ve put in the work for it.”

This is a concept more women should feel empowered and energized by. Being confident and unapologetically sharing your confidence — and your passion — will only work to inspire and lift others up around you. Empowered women empower women.

Mia McDonald

Mia McDonald

“Being confident and unapologetically sharing your confidence — and your passion — will only work to inspire and lift others up around you. Empowered women empower women.”

Ilona is only one of the many current voices in women’s sports in whom I have found inspiration, and whose exemplary leadership has helped guide me to where I am today in my professional career. Another one of the most powerful moments came just weeks ago, when Faith Kipyegon became the first woman to attempt running under four minutes in the mile. This experiment is incredibly significant to the athletics and running community, because while thousands of men have achieved this feat, it is one that no woman has ever accomplished.

Faith, the world record holder in this distance, embraced the challenge head-on with the full support of her sponsor, Nike, and their innovative teams and technology, which sought to optimize the perfect conditions and variables to best set her up for success. Following this attempt, as a fan of the sport and as a woman, was incredibly motivating and exciting and came with major takeaways that can be applied to women in the workplace. Here are four of them.

 

 

Find a Team and Trust in Them

To break a barrier as significant as Faith set out to do, alone, would be impossible. Faith had a team on the track — 13 world-class pacers who were all also Olympians and champions in their own right. They were organized in a meticulous formation to minimize draft and pull her along to her goal time.

There was something incredibly emotional and empowering about watching all of these men and women come together and be unified in the support of Faith and her goal. In addition to this direct support on the track, Faith had a stadium full of fans cheering her on in person, and countless others across the world.

The same concept is applicable to the professional environment. Especially when first entering the field, it can be intimidating as a woman to speak up in a room that is often full of men. There is also so much to balance throughout the day, be it work-related goals and obligations, family, volunteering, outside passions, mental and physical health, or any other commitments. What is most important is building a community of people who you trust and can lean on for support as needed.

Whether offering advice or providing cheers and moral support, having teams of people you love and look up to is the foundation of success. To this point, it is also essential to surround yourself with people who challenge you. When your support system has role models who can push you to improve and who have achieved successes that you aspire to reach, it will provide a source of continuous motivation.

 

Try Something New

In Faith’s case, this was all orchestrated and designed by Nike’s innovation team, much like a science experiment. It included new shoes, new high-tech gear, new pacing formations, and so much more, all aimed to create optimal conditions.

Although optimal conditions are never truly realistic or practical, this attempt goes to show the benefits of not being afraid to switch things up in the workplace. Change is uncomfortable, but growth comes from being able to exist in and embrace this discomfort. This can help foster a fresh take and create a culture where new ideas are welcomed and encouraged.

Whether it improves efficiency or helps to create stronger bonds across different teams, being open to change comes with so many benefits. In addition, on an individual level for women in the workplace, it opens up new opportunities to take on leadership roles and provide mentorship to others. Being confident enough to challenge yourself and step out of your typical comfort zone will lead by example for other women to do the same and will help their aspirations and growth trajectory.

 

Be Bold, Be Confident, and Don’t Stop Trying

Faith may not have become the first woman to break four minutes in the mile, but at its core, that was not the purpose of the challenge or what it represented for women. Faith set out to prove that she is brave enough to set a scary goal and to try something perceived as impossible. Then, she was strong enough to persevere when it did not go as hoped.

And even though she did not reach this stretch goal on her first true attempt, she turned around and ran a world record in the 1,500-meter race the next weekend, which is a distance just shy of one mile. Even though she did not hit her first goal, this is a remarkable testament to how she was able to take all her training, enthusiasm, and drive, and then pivot, refine a new goal, and execute.

The same concept is applicable to professionals. It is important to not get discouraged when challenges are encountered. Although it is OK and normal to become frustrated with difficulties, what will truly yield the best results is when you don’t allow yourself to dwell on these perceived failures.

The ability to be coached — being able to seek out and be open to receiving feedback — is what encourages growth. It is even more powerful and impactful to find other women who have grown through the workforce and experienced similar challenges, learn from their experiences, and take lessons back to your own.

 

Be Passionate and Excited About Something

Faith’s love of the sport and desire to advance it and be challenged is what makes the seemingly impossible, possible. This passion and excitement is also what creates value as a woman in the workplace. When you are doing something that is meaningful or that makes you happy, you’ll be more productive and better at communicating and lifting others up.

Being a woman in the profession comes with knowing you have the opportunity to inspire others, and it is so important to be able to use this to offer continuous encouragement and share the excitement and the triumphs that come with achieving meaningful milestones. Although these successes look different to everyone, it is incredibly impactful to be in a position where you can help to celebrate daily accomplishments big and small, and grow the next generation of strong, confident women.

 

Mia McDonald is a senior associate at the Holyoke-based accounting firm Meyers Brothers Kalicka, P.C. and a member of the BusinessWest 40 Under Forty class of 2025.

State Awards $24.2 Million to Expand Training Opportunities

By Contributor
Home Improvement

Career Minded

 

 

Last week, the Healey-Driscoll administration awarded $24.2 million in Career Technical Initiative (CTI) implementation grants to 23 school districts to train 2,490 individuals for careers in high-demand occupations within the trades, construction, and manufacturing sectors across Massachusetts.

The CTI grant program partners with career and technical education schools to provide adult learners, especially unemployed and underemployed individuals from underserved populations and underrepresented groups, with career training and technical skills to meet the needs of Massachusetts employers.

Since 2023, the administration, in partnership with Commonwealth Corp., has awarded $53 million in CTI grants, projected to train more than 6,090 unemployed and underemployed individuals. Last week’s announcement launches the 10th cohort of CTI grants. Among nine awarded cohorts to date, roughly 4,400 total participants have received training, 3,150 participants have completed training, 3,100 have earned industry-recognized credentials, and 2,360 have secured employment.

“The CTI program opens doors for adult learners by providing the hands-on training they need to step into high-demand careers in construction, the trades, and manufacturing,” Gov. Maura Healey said. “With some of the best public career technical education schools in the country and strong employer partnerships, Massachusetts is positioned to prepare our residents for rewarding, lifelong careers.”

Lt. Gov. Kim Driscoll added that “these awards are a key part of our agenda to build a job-ready workforce for today and the future. By tapping into our world-class education system and investing in targeted job training, we’re growing the talent pipeline that employers across Massachusetts depend on to compete and thrive.”

The Executive Office of Labor and Workforce Development (EOLWD) oversees the CTI program, which is administered by Commonwealth Corp., a quasi-public agency of EOLWD. In partnership with the Executive Office of Education, CTI aims to transforms career and technical education schools across the state to become ‘career technical institutes’ that run three shifts a day for skill-building programs in the trades, construction, and manufacturing career pathways. The latest $24.2 million awarded focuses on job training for adult learners participating in the evening hours, or third shift.

Lauren Jones

Lauren Jones

“By leveraging available resources at career and technical education schools across Massachusetts, we are opening more opportunities to help train and prepare untapped talent for current workforce demands.”

“By leveraging available resources at career and technical education schools across Massachusetts, we are opening more opportunities to help train and prepare untapped talent for current workforce demands,” Secretary of Labor and Workforce Development Lauren Jones said. “This program is a great example of the collaborative efforts needed to build our workforce. We appreciate the partnership with career and technical education schools, MassHire Regional Workforce Boards and career centers, businesses, and labor for paving the way for more job seekers to gain meaningful skills and employment in Massachusetts.”

Three of the awards involve schools in Western Mass.:

• Franklin County Technical School in Turners Falls will receive $2,219,375 to provide training to 216 participants for auto tech, building maintenance, carpentry, electrical, horticulture, plumbing, and welding positions.

The school will partner with Ames Electrical Consulting, National Grid, Crocker Electrical Services, Indie Automotive, Harrison Diesel Solutions, Cherry Rum Automotive, Built for the East Offroad, Grass Roots Landscaping LLC, Pioneer Gardens Inc., Snow & Sons Landscaping, Sugarloaf Gardens, Champion Tree and Lawn Care, Franklin County Regional Housing and Redevelopment Authority, Doyle Properties, Ironworkers Local 7, Winchester Precision Technologies, SMART Local #63 Joint Apprenticeship and Training Center, Sheet Metal Workers Local 63, Sandri Energy, Mike Woodard Plumbing, Carpenters Local 336 North Atlantic States Regional Council of Carpenters, Mowry & Schmidt Inc., Fine Line Builders, Neal Leno Carpentry, Ron Grogan Homebuilder, and Salmon Falls Builders.

• Pathfinder Regional Vocational Technical High School in Palmer will receive $730,000 to provide training to 72 participants for CNC Machine operator, electrician, and plumbing positions. It will partner with Viant, Sanderson MacLeod, Knight Machine, B&R Machine, IMI Adaptas, Noonan Energy, NBE, KACO, PVE, EWS, and Aquarius.

• Smith Vocational and Agricultural High School in Northampton will receive $479,998 to provide training to 60 participants for culinary arts positions. It will partner with Snapchef, Tosca, Smith College Dining Services, Atkins Farms, River Valley Co-Op, Pete’s Sweets, Ana Bandeira Chocolates, and Hungry Ghost Bread.

“With this investment in career technical education, we are creating more pathways for adult learners to gain the skills and experience needed to enter high-demand industries like the trades, construction, and manufacturing,” Education Secretary Patrick Tutwiler said. “I’m grateful to our schools and employer partners whose collaboration is helping to expand access to career-connected learning and grow our state’s workforce.”

Added Tom Hooper, vice president of Sector Strategies at Commonwealth Corp., “vocational schools across Massachusetts continue to be the backbone of the Career Technical Initiative, delivering hands-on, high-quality training in critical industries like construction, manufacturing, and the skilled trades. Their leadership and commitment are essential to building the talent pipelines our workforce needs to thrive.”

Consider These Common Myths That Get Employers Sued

By Contributor
Law Special Coverage

Can I Fire Someone for That?

By Michael Lewis, Esq.

Employers regularly wonder: “can I fire someone for that?” You might assume the answer is simple, especially in an at-will state like Massachusetts. But the reality is more complex. Missteps can land your business in court. Here’s how to avoid them and keep your company focused on growth, not litigation.

 

Myth: At-will Means Any Reason Goes

At-will employment allows termination without contractual cause. Yet, anti-discrimination laws and retaliation protections still apply. Even a valid reason, like poor performance, becomes risky if the employee recently complained about harassment, requested an accommodation, or reported a safety issue. Terminating soon after a complaint invites legal trouble.

For example, you want to fire Sarah for repeated tardiness. But what if she reported sexual harassment a few weeks earlier? Timing alone can create exposure. So document performance issues as they arise.

Also, check if the employee recently returned from Family and Medical Leave (FMLA) or Paid Family and Medical Leave (PFML). A Springfield auto repair shop faced a claim after firing a worker the day after he returned from PFML to care for his newborn. The company blamed tardiness, but the timing triggered months of legal headaches.

Michael Lewis

Michael Lewis

“At-will employment allows termination without contractual cause. Yet, anti-discrimination laws and retaliation protections still apply. Even a valid reason, like poor performance, becomes risky if the employee recently complained about harassment, requested an accommodation, or reported a safety issue.”

Myth: No Documentation Needed

Some employers assume that no paperwork is necessary under at-will rules. That approach creates unnecessary risk. Without records, even lawful firings appear questionable. Weak evidence damages credibility.

Imagine Tom, a low performer who never received formal feedback. If you fire him after years of positive reviews, expect scrutiny. Always provide timely written warnings and accurate performance evaluations. Keep emails, attendance records, and coaching notes. Would your records persuade a jury that the termination was justified?

 

Myth: We Treated Everyone Fairly

Fair treatment requires consistency. If one employee is fired and another is only warned for the same violation, questions follow.

Consider two salespeople, Mike and Jose, both caught inflating sales numbers. Mike receives a warning. Jose gets fired. If Jose claims racial bias, inconsistent discipline strengthens his argument. Review prior disciplinary decisions. Can you show a clear record of equal treatment?

 

Myth: We Can Share the Reason Widely

Managers sometimes explain a termination too broadly, believing transparency protects the company. In reality, public disclosure creates legal risk.

An employee fired for theft sued his employer after leadership announced it to the entire staff. Even truthful statements, shared excessively or with ill will, can spark defamation claims. A local example: a Chicopee retailer emailed all employees, naming a worker fired for alleged cash shortages. That email became exhibit A in court. Limit disclosure to those who truly need to know.

 

Avoiding Retaliation Claims

Retaliation is the most common Equal Employment Opportunity Commission claim. Firing someone after they complain about discrimination, request leave, or raise pay concerns often leads to lawsuits. Subtle actions can count, too — cutting hours, assigning undesirable shifts, or excluding them from meetings.

Did Lisa report a wage issue last week? If she now gets the worst shifts, her attorney will call it punishment. Train managers to pause and ask: “does this look like payback?” In one Springfield restaurant, a server who complained about tips was fired days later for “attitude.” The Massachusetts Commission Against Discrimination viewed the timing as retaliation, and the case settled quickly.

 

Managing the Termination Meeting Professionally

How you fire someone matters. Keep the meeting short and calm. Speak plainly. Avoid debate. Bring a neutral witness, usually HR. Disable system access and collect company property immediately. For remote workers, coordinate IT to end access during the call.

Have you prepared your team to stay composed when an employee gets angry or upset? A concise, professional exit reduces emotion and litigation risk.

“You can prevent most legal problems with proactive steps. Train managers to document consistently. Encourage employees to raise concerns early, and respond appropriately when they do.”

Reducing Risks Before They Occur

You can prevent most legal problems with proactive steps. Train managers to document consistently. Encourage employees to raise concerns early, and respond appropriately when they do.

Also, follow Massachusetts requirements: final wages and accrued vacation must be paid promptly, sometimes the same day. Missing or delaying a payment can trigger penalties. Review whether your managers apply standards uniformly. Track disciplinary trends by department or supervisor. In one Holyoke warehouse, inconsistent discipline across shifts led to multiple claims that could have been avoided with routine audits.

 

Quick Pre-termination Checklist

• Document the issue in writing.

• Confirm whether the employee recently exercised protected rights (complaint, FMLA, PFML, workers’ compensation).

• Ensure similar cases were handled consistently.

• Complete a fair investigation and allow the employee to respond.

• Prepare final pay and unused vacation in compliance with Massachusetts law.

 

Bottom Line

Employee terminations happen. Legal trouble does not have to. Careful documentation, consistent actions, and thoughtful communication protect your business. Before acting, stop and ask: “have we done this right?”

Taking these steps helps you confidently answer, “can I fire someone for that?” That answer should never rest on guesswork.

 

Michael Lewis is an attorney at the Royal Law Firm who helps employers resolve workplace challenges. He counsels and defends businesses across Massachusetts and Connecticut, handling matters involving discrimination, harassment, retaliation, wage and hour claims, restrictive covenants, and breach of contract. His practice includes litigation in state and federal courts and before administrative agencies.

Setting Workplace Expectations

By Contributor
Opinion

Opinion

By Allison Ebner

Let’s be honest — every generation entering the workforce faces a little heat, and today, Gen Z is in the spotlight.

Born between 1997 and 2012, this group is full of innovation, energy, and digital smarts. But employers are noticing something else: a lack of familiarity with basic workplace etiquette. Things like missing deadlines without notice, texting during meetings, or using overly casual tone in professional emails are showing up more frequently.

But here’s the catch: it’s not just Gen Z. The pandemic blurred the lines of professionalism for everyone. From remote veterans hopping on Zoom late to leaders shooting off short emails w ith no context, we’ve all let a few workplace habits slide.

Why does this matter? Etiquette isn’t just about manners — it’s about respect, clarity, and trust. These are cornerstones of great teams, no matter your role or age. It’s clear that, as employers and HR professionals, we need to hit the reset button on workplace etiquette expectations. Here are a few suggestions on how to get this started:

• Normalize etiquette refreshers. Take five minutes in a team meeting to review expectations — like when to respond to emails or how to participate in hybrid meetings. You really do have to state the obvious’and be very specific about expectations.

• Encourage mentorship (in both directions). Pair experienced employees with new hires and invite Gen Z to share insights on communication styles and digital tools. Create work teams across generational boundaries so they can share and learn from one another.

• Make sure your leaders are modeling good behavior. Nothing is less motivating than being told to behave one way and your boss does the exact opposite. You will never make progress if your people leaders aren’t demonstrating the behaviors you want from the team.

• Define your non-negotiables and discuss them often. Every organization has them — absolute rules that cannot be broken in the workplace. One example of this is fighting or loud arguments between co-workers in our workspace. Another might be no texting during team meetings. Be clear and communicate these frequently to your entire staff.

• Incorporate etiquette standards into your performance management process and your one-on-one meetings. To demonstrate how serious you are about professional standards, tie it to compensation. Creating consequences for failing to meet these expectations will help you hold people accountable to their behavior. You can also reward great behavior as it happens by incorporating a spot bonus program using gift cards or time off.

• Create a safe space for questions. Make it easy for anyone to ask, ‘what’s the norm here?’ without fear of sounding inexperienced.

The bottom line? Workplace etiquette isn’t about being perfect — it’s about being intentional. In today’s diverse, fast-moving work environment, getting back to basics is a win for everyone. Whether you’re just starting out or leading the team, it’s always the right time to sharpen your soft skills and create a culture of trust and inclusion.

 

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

Senior Resources

By Contributor
Senior Planning

These Nonprofits Can Help Families with Care Planning

These regional and statewide nonprofits can help families make decisions and access resources related to elder care planning.

AARP Massachusetts
1 Beacon St., #2301, Boston, MA 02108
(866) 448-3621;
states.aarp.org/region/massachusetts
Administrator: Mike Festa
Services: AARP is a nonprofit, nonpartisan, social-welfare organization with a membership of nearly 38 million that advocates for the issues that matter to families, such as healthcare, employment and income security, and protection from financial abuse

Access Care Partners
4 Valley Mill Road, Holyoke, MA 01040
(413) 538-9020; www.accesscarepartners.org
Administrator: Roseann Martoccia
Services: Provides an array of in-home and community services to support independent living; interdisciplinary team approach to person-centered care; information, referrals, and options counseling as well as volunteer opportunities available; primary service area includes Holyoke, Chicopee, Granby, South Hadley, Belchertown, Ludlow, and Ware, as well as other surrounding communities

The Conversation Project and the Institute for Healthcare Improvement
53 State St., 19th Floor, Boston, MA 02109
(617) 301-4800; www.theconversationproject.org
Administrator: Kate DeBartolo
Services: The Conversation Project is dedicated to helping people talk about their wishes for end-of-life care; its team includes five seasoned law, journalism, and media professionals who are working pro bono alongside professional staff from the Instititute for Healthcare Improvement

Elder Services of Berkshire County Inc.
877 South St., Suite 4E, Pittsfield, MA 01201
(413) 499-0524; www.esbci.org
Administrator: Christopher McLaughlin
Services: Identifies and addresses priority needs of Berkshire County seniors; services include information and referral, care management, respite care, homemaker and home health assistance, healthy-aging programs, and MassHealth nursing home pre-screening; agency also offers housing options, adult family care, group adult foster care, long-term-care ombudsman, and money management, and oversees the Senior Community Service Aide Employment Program

Estate Planning Council of Hampden County
www.estateplan-hc.org
Administrator: Christopher McLaughlin
Services: Provides a forum for current, accurate, and authoritative information with regard to estate and financial planning; council members are life-insurance professionals, bankers, fiduciaries, lawyers, accountants, planned-giving professionals, and other financial-service providers engaged in the planning, settlement, and management of estates

Greater Springfield Senior Services Inc.
66 Industry Ave., Suite 9,
Springfield, MA 01104
(413) 781-8800; www.gsssi.org
Administrator: Jill Keough
Services: Private, nonprofit organization dedicated to maintaining quality of life for older adults, caregivers, and people with disabilities, through programs and services that foster independence, dignity, safety, and peace of mind; services include case management, home care, home-delivered meals, senior community dining, money management, congregate housing, and adult day care

Highland Valley Elder Services
320 Riverside Dr.,
Florence, MA 01062
(413) 586-2000;
www.highlandvalley.org
Administrator: Allan Ouimet
Services: Services include care management, information/referral services, family caregiver program, personal emergency-response service, protective Services, home-health services, chore Services, nursing-home ombudsman Services, adult day programs, elder-care advice, bill-payer services, options counseling, respite Services, representative payee services, local dining centers, personal-care and homemaker Services, and home-delivered meals

LifePath
101 Munson St., Suite 201, Greenfield, MA 01301
(413) 773-5555; www.lifepathma.org
Administrator: Gary Yuhas
Services: LifePath, formerly Franklin County Home Care Corp., an area agency on aging, is a private, nonprofit corporation that develops, provides, and coordinates a range of services to support the independent living of elders and people with disabilities with a goal of independence; it also supports caregivers, including grandparents raising grandchildren

Massachusetts Executive Office of Elder Affairs
1 Ashburton Place, Unit 517,
Boston, MA 02108
(617) 727-7750;
www.mass.gov/elders
Administrator: Robin Lipson
Services: Connects seniors and families with a range of services, including senior centers, councils on aging, nutrition programs such as Meals on Wheels, exercise, health coaching, and more; supports older adults who may be somewhat frail through programs in nursing homes, such as the ombudsman program, volunteers who visit residents, and quality-improvement initiatives in nursing homes and assisted-living facilities; caregiver programs offer support to people with mild Alzheimer’s disease or those caring for someone with more advanced Alzheimer’s

MassOptions
(844) 422-6277;
www.massoptions.org
Administrator: Dr. Kiame Mahaniah
Services: A service of the Massachusetts Executive Office of Health and Human Services, MassOptions connects elders, individuals with disabilities, and their caregivers with agencies and organizations that can best meet their needs; staff can also assist with determining eligibility for and applying to MassHealth

VA Central and Western Massachusetts Healthcare System
421 North Main St., Leeds, MA 01053
(413) 584-4040;
www.centralwesternmass.va.gov
Administrator: Jonathan Kerr
Services: Provides primary, specialty, and mental-health care, including psychiatric, substance-abuse, and PTSD Services, to a veteran population in Central and Western Massachusetts of more than 120,000 men and women

How Does This Surcharge Impact Your Medicare?

By Contributor
Senior Planning

The Basics of IRMAA

By Erica Beaudry

 

I’ve previously written articles about some of the basics of Medicare, like “Navigating the Medicare Maze,” in which I introduced the concept of working with an independent broker such as myself to help guide you through the enrollment process, or “Medigap vs. Medicare Advantage: What’s the Big Deal?” which looked at how both Medigap and Medicare Advantage plans can be fortification tools that help limit the liabilities one is exposed to when covered by Original Medicare (the red, white, and blue card) alone.

Erica Beaudry

Erica Beaudry

“The Social Security Administration determines you owe an income-related monthly adjustment amount, it will send you a notice for the amount of your new premium and the reason for its determination.”

Today, we break down IRMAA, or the income-related monthly adjustment amount, which some folks pay for their Medicare Parts B & D coverage.

IRMAA is a surcharge that is determined by the Social Security Administration and is based on income reported two years prior. The amount is calculated annually, so if your income changes, so might your IRMAA.

The base rate for Medicare Part B in 2025 is $185. Depending on your modified adjusted gross income as reported on your IRS tax return from two years ago, you may have to pay the standard Part B premium and an income-related monthly adjustment amount.

 

If the Social Security Administration determines you owe an income-related monthly adjustment amount, it will send you a notice for the amount of your new premium and the reason for its determination. If you disagree with that determination, you have 60 days from the date of notice to appeal. Life changing events such as loss of income, death of a spouse, marriage, or divorce could be grounds for a redetermination, as well as inaccurate or outdated tax information.

IRMAA also comes into play with your Part D, or drug coverage. The same set of parameters are used to calculate the surcharge for Part D. The important part to remember is that the Part D IRMAA is in addition to any premiums associated with your Part D coverage, but is paid directly to the Social Security Administration the same way you pay for your Part B premiums.

 

A couple of scenarios worth mentioning that can affect your income-related monthly adjustment amount are the sale of a primary real estate property or winning the lottery. Both life events will increase your income for the year they occur in and may therefore result in an IRMAA surcharge two years later. Both life events are generally not appealable, meaning that you are more likely to lose an appeal filed on the grounds that your income increased in any given year due to these events occurring. With real estate properties, some exceptions are made when the property has been income-producing.

If your head feels like it is spinning after reading this, don’t worry. Take the headache out of understanding Medicare by working with a professional such as myself who will help you sift through all the details that come with enrollment and coverage.

Independent Medicare specialists do not work for the insurance carriers. Instead, we provide an independent, unbiased view of insurance options available to seniors and Medicare recipients at no cost to the people we serve. We focus on Medigap, Medicare Advantage, and prescription drug plans.

Our service to you doesn’t end when you enroll in a plan. We live in your community and are here to answer your questions on bills, drug plans, provider services, extra benefits, and much, much more year-round. 

 

Erica Beaudry is a local, licensed, independent insurance broker with EA Financial Solutions, focusing on Medicare. She does not work for and is not affiliated with Medicare. She can be reached at [email protected] or (413) 626-9906.

All About Stroke

By Contributor
Senior Planning

The Medical Emergency That Doesn’t Discriminate

By Mary Orr

 

Stroke is a disease that affects the arteries leading to and within the brain. It occurs when a blood vessel that carries oxygen and nutrients to the brain is either blocked by a clot or ruptures. When that happens, part of the brain is deprived of the blood and oxygen it needs, causing brain cells to die.

“Affecting people of all ages, stroke is the fifth-leading cause of death and a leading cause of disability in the U.S. And while you cannot predict if you will suffer a stroke, there are things you can do to increase your odds of preventing one.”

Affecting people of all ages, stroke is the fifth-leading cause of death and a leading cause of disability in the U.S. And while you cannot predict if you will suffer a stroke, there are things you can do to increase your odds of preventing one, such as maintaining a healthy weight; eating fresh, unprocessed food; committing to a regular exercise schedule; limiting your intake of alcohol; and stopping smoking. And if you’re on medication, it’s vital to take it as prescribed.

If you do suffer a stroke, every minute counts. In fact, brain cells begin to die after a few minutes without oxygen. That’s why it is so important to recognize the first signs of a stroke and act quickly. The acronym BE FAST provides a helpful reminder:

B: balance issues

E: eye changes

F: facial drooping

A: arm weakness

S: speech difficulty

T: time to call 911

If you or a loved one have any of these symptoms, quick action in calling for an ambulance is essential. EMS crews pre-notify hospitals while en route with stroke patient information and arrival time. This allows for necessary teams to prepare to receive the patient, provide the quickest evaluation, and administer eligible acute treatments in the emergency department. In the event of a stroke, time is of the essence in determining the patient’s most effective course of treatment.

For more information on Stroke and Neurology services at Trinity Health Of New England, visit trinityhealthofne.org/stroke. n

 

Mary Orr is Communications and Media specialist for Trinity Health Of New England.

Keeping the Pace

By Contributor
Senior Planning

Mercy LIFE Aims to Improve Seniors’ Overall Wellness

By Mercy LIFE

 

Mercy LIFE is a Program of All-Inclusive Care for the Elderly (PACE). We meet you where you are and help you feel better, live safer, and stay connected to what you love.

When you join Mercy LIFE, we know our participants by name; you are more than a number. Our team of healthcare providers will meet with you to discover your goals and create an individualized care plan, keeping you at the center of your healthcare decisions.

“The program does for me what I can no longer do for myself. It helps me to remain independent.”

What Makes Mercy LIFE Different?

The wrap-around care allows you and your loved ones to rest easy and experience peace of mind. A driver from our team is available to help participants get to and from our center and other medical appointments. Our center serves as a one-stop shop, with physical and occupational therapists, skilled nurses, primary care, nutritional planning with dietitians, and fun activities with our recreation therapy department. You can receive all your care under one roof.

Our team might decide home care visits are best for you. In addition to our medical and social support services, home care can help with daily tasks such as bathing, getting dressed, and light housekeeping. Our goal is to keep you living at home as long as possible, while helping you maintain your independence.

 

What Do Seniors and Caregivers Say About Mercy LIFE?

“I love, most of all, when I am not feeling good, I can call them, and they will set up time for me to come into the clinic. They don’t make you wait long — sometimes they can get me in the same day or the very next day. They find out what is going on, and if they can’t help me, they will send me to a doctor who can help. It makes me feel good I can get the help I need.” —Carolyn M.

“We have hospitals and all the doctors, but it’s different when you have one number to call, and they help you make decisions on what to do next.” —Lisa D.

“I have seen a lift in my husband’s spirits and in improvement in his health. I would recommend it to other people. He can do a few things they have taught him to do on his own, and it’s helpful to me, giving me a break as a caregiver.” —Margaret K.

“The program does for me what I can no longer do for myself. It helps me to remain independent. I can’t come and go as I used to. The program comes, they bring my medications, they pick me up at the door, they bring me into the center. I’m never lonely anymore.” —Sandra G.

 

How Can Mercy LIFE Improve Mental or Spiritual Health?

As seniors age, isolation and loneliness can cause concern, not only for mental health, but also physical health. Mercy LIFE understands social connection is a priority for wellness. When participants visit our center, they have access to primary care and rehabilitative therapies, as well as engaging recreational therapy activities like chair yoga, pet therapy, and crafts.

Our care model treats the whole person — in mind, body, and spirit. Participants have access to spiritual care, designed to honor your values, preferences, and cultural traditions. We prioritize making sure participants know we care about them as individuals and ensure they are treated with dignity and reverence.

The most important thing is that our colleagues are fully present with every interaction and open to receive what you want to share, whether that’s celebrating a milestone or companionship in times of loss or grief.

Social workers will work with you to help make decisions and connect you to resources like counseling services, caregiver education, or access to legal support. If a senior is eligible for housing assistance, our team will work closely with participants to ensure they have a safe, accessible place.

Our team is committed to going beyond treating your physical health, and we are dedicated to your overall wellness. Leading with compassion and healing with heart, we treat the whole person.

Learn more about the comprehensive care at Mercy LIFE by calling (413) 827-4238 or visiting mymercylife.com. 

Benefits of In-home Care

By Contributor
Senior Planning

How It Supports Independence for Older Adults

By Access Care Partners

 

In-home care is a lifeline for countless older adults and individuals with disabilities, offering a vital alternative to long-term care facilities. As the population ages and the desire for aging in place grows, in-home care has emerged as a cornerstone of support for maintaining independence, dignity, and quality of life.

 

Personalized Care Tailored to Individual Needs

One of the greatest advantages of in-home care is its ability to cater to the unique needs of each individual. Unlike the one-size-fits-all approach often found in institutional settings, in-home care plans are designed with the individual’s preferences, health conditions, and goals in mind. Caregivers provide assistance with daily tasks such as bathing, dressing, meal preparation, and medication management, ensuring that each person receives the support they need while maintaining their autonomy.

 

Familiar Surroundings Enhance Well-being

Remaining in the comfort of one’s home can significantly impact mental and emotional well-being. Familiar surroundings, cherished routines, and the proximity of loved ones create a sense of security and normalcy. For individuals with cognitive challenges like dementia, staying in a known environment can reduce confusion and anxiety, contributing to a better quality of life.

 

Cost-effective Alternative to Facility Care

In-home care often proves to be a more affordable solution compared to long-term care facilities. Families can choose the level of care needed, whether it’s a few hours a week or round-the-clock assistance, allowing for flexibility in managing costs. Additionally, many programs and services exist to help offset the expenses of in-home care, making it an accessible option for those with limited resources.

 

Promotes Independence and Empowerment

In-home care empowers individuals to retain control over their lives. By supporting activities of daily living and encouraging participation in decision making, caregivers foster a sense of independence. This autonomy helps to preserve dignity and self-worth, essential elements for a fulfilling life.

 

Reduces Hospital Readmissions and Improves Health Outcomes

With the personalized attention provided by in-home caregivers, health conditions are often better managed, reducing the likelihood of hospital readmissions. Caregivers can monitor symptoms, ensure medication adherence, and assist with mobility, all of which contribute to improved overall health outcomes.

 

A Holistic Approach to Care

In-home care goes beyond physical assistance; it also addresses social and emotional needs. Companionship is a key component, alleviating feelings of loneliness and isolation that can negatively impact health. Caregivers often become trusted allies, fostering connections that enhance emotional well-being.

 

Who We Are and What We Do

At Access Care Partners, we are proud to continue the work we have done for decades under our previous name, WestMass ElderCare — helping people remain independent in their homes. Our new name reflects our commitment to the broad range of individuals we serve, from age 3 and up. Whether it’s a child, an adult with a disability, or an older individual, we are here to provide the support and resources they need. Our mission remains steadfast: to help people live with dignity and independence. 

If you or a loved one could benefit from in-home care services, call Access Care Partners at (413) 538-9020 or visit accesscarepartners.org to learn more about how we can support your journey toward independence. No matter your needs, our dedicated team is here to help you live life on your terms, in the comfort and familiarity of your own home.