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Departments Incorporations

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

AGAWAM

K2C2 Inc., 76 Pembroke Lane, Agawam, MA 01001. Scott Leven, same. To operate a bar restaurant.

EAST OTIS

Kti Restaurant Associates Inc., 1898 East Otis Road, East Otis, MA 01029. Peter D Sullivan, 9 Moreau Road, Tolland, MA 01034. Own and operate a restaurant and banquet facility.
LENOX

Leenies Paninis and More Inc., 17 Franklin St., Lenox, MA 01240. Darleen Zradi, same. Restaurant.

LEVERETT

Jamrog Hvac Inc., 481 Long Plain Road, Leverett, MA 01054. Nicole Zabko, same. HVAC service, repair, sales and installation.
PITTSFIELD

Integrastone Landscaping Inc., 21 Spadina Parkway, Pittsfield, MA 01201. Anne L Dunham, same. Landscaping.

SPRINGFIELD

Kitchen Counsel Inc., 270 Maple St., Springfield, MA 01105. Michael L Talmadge, same. Kitchen and bath renovations and installations.

Law Office of Coreen Goodwin Limited, 64 Donbray Road, Springfield, MA 01119. Coreen D Goodwin, same. Provide free and low cost legal services to low income clients.

Lucky Auto Sales Inc., 93-97 Wilbraham Road, Springfield, MA 01104. Robinson Betances, 91 Mooreland St., 2nd Floor, Springfield, MA 01104. Sale & repair of automobiles.

WEST SPRINGFIELD

Lilly’s Lodge Inc., 9 Norman St., West Springfield, MA 01089. Dominic Pompi, 12 Laurel Ridge Road, Southwick, MA 01077. Bed and breakfast.

LSS Trucking Inc., 58 Lathrop St., West Springfield, MA 01089. Serghei Mineev, same. Transportation services.

WILBRAHAM

Lakay Building & Remodeling Inc., 749 Ridge Road, Wilbraham, MA 01095. Jason F. Pecoy, same. Construction, building and remodeling.

Agenda Departments

Book Discussion with Judge Michael Ponsor

Feb. 5: The Hampden County Bar Assoc. invites the public to a reading and book talk with New York Times bestselling author Judge Michael Ponsor from 4 to 6 p.m. at the Fort, 8 Fort St., Springfield. Ponsor will discuss his first novel, The Hanging Judge, released in 2013, and his new novel, The One-Eyed Judge, a fast-paced and thought-provoking legal fiction. This event is a fund-raiser for the newly established Hampden County Bar Foundation. There is no fee for attending this event; however, a donation for the foundation is encouraged. Ponsor will be donating a portion of the sales of his books at the event to the foundation.

Heart Health Symposium

Feb. 6: Springfield College will welcome health experts from Baystate Medical Center, the New England Center for Functional Medicine, and the Springfield College Nutrional Sciences Program for a Heart Health Symposium in the Cleveland E. and Phyllis B. Dodge Room inside the Flynn Campus Union starting at 7 p.m. The event is free and open to the public. Led by Springfield College Department of Exercise Science and Sport Studies Chair Dr. Sue Guyer, a panel of experts, including Baystate Medical Center Cardiac Rehab and Wellness Manager Heidi Szalai, New England Center for Functional Medicine Medical Director Dr. Christopher Keroack, and Springfield College Nutritional Sciences Associate Professor Donna Chapman, will discuss topics ranging from risk factors for heart disease to the benefits of healthy living, and stressing the importance of good nutrition for a healthy heart. The symposium is a continuation of the Springfield College Exercise Is Medicine Speaker Series that is part of Guyer’s on-campus initiative while serving as the 2017-18 Springfield College Distinguished Professor of Humanics. Earlier this academic year, as part of the humanics project, Springfield College was officially registered as an Exercise Is Medicine on Campus institution. The mission of this is to foster collaborative relationships and leadership on campus between exercise, health, and other disciplines. The vision is to see all campus and community members across multiple disciplines discover, share, and adopt principles that will change the culture of chronic disease prevention and management. If you have a disability and require a reasonable accommodation to fully participate in this event, contact Laura Feeley as soon as possible at [email protected] or (413) 748-3178 to discuss your accessibility needs. Springfield College is a smoke- and tobacco-free campus.

Free Legal Help Hotline

Feb. 8: The Hampden County Bar Assoc. will hold a Legal Help Hotline in conjunction with Western New England University School of Law from 4 to 7 p.m. at Western New England University School of Law, 1215 Wilbraham Road, Springfield. The volunteers will provide legal advice on a variety of topics, including divorce and family law, bankruptcy, business, landlord/tenant, and real estate. Additionally, in light of recent immigration developments, attorneys with immigration-law experience will be available to answer questions. Spanish-speaking attorneys will also be available. Individuals needing advice should call (413) 796-2057 to speak to a volunteer.

‘Ethan at 21’ to Screen at Film Festival

Feb. 10-11: A film 12 years in the making features an Amherst family dealing with autism. Ethan at 21 is the showcase film at a film festival hosted by Pathlight, Whole Children, and Five College Realtors, with two showings and locations. The festival also features three short documentaries from the renowned Sprout Film Festival. All of the films feature individuals with developmental and intellectual disabilities. Ethan at 21 is a challenging film that explores whether society is equipped to care for the growing population of young adults with disabilities, including autism. Shot over 12 years, it is also a funny, poignant, truthful, portrait of one family. “I began making this film when I was 26 and single,” said filmmaker Josephine Sittenfeld. “Over the past 11 years, I met my husband, married, and became a mother of two. I was always inspired by Ethan and his family, but making this film gained additional importance for me after I became a parent. Ethan’s parents are my heroes. Through their example, I’ve continually been reminded what good parenting is — and that, above all, it includes letting your child carve his own path.” This is a sneak peek screening of a film in progress, and will be shown on Saturday, Feb. 10, 2 to 4 p.m. at Mills Theater in Carr Hall at Bay Path University in Longmeadow; and on Sunday, Feb. 11, (4:30 to 6:30 p.m.) at Hadley Farms Meeting House in Hadley. The filmmaker is eager for audience feedback as she looks toward festival distribution and broadcast later this year. Sittenfeld, Ethan, and his family will be on hand for a question-and-answer period after each screening. The film festival also includes three short films from New York-based Sprout Film Festival, whose mission is “to inspire audiences, promote inclusion, and support transformative filmmaking as an integral part of social change.” Admission to either showing is $10 and includes a post-film reception as well as a panel discussion with the Ethan at 21 filmmaker. To learn more about Pathlight and Whole Children or to register for the film festival, visit www.wholechildren.org.

Talk with Journalist Linda Greenhouse

Feb. 11: Kimball Farms Life Care in Lenox will host Pulitzer Prize-winning journalist Linda Greenhouse at 2 p.m. Greenhouse covered the U.S. Supreme Court for the New York Times for 30 years, and her talk will focus on current issues facing the court. Greenhouse is the Knight Distinguished Journalist in Residence and Joseph M. Goldstein Lecturer in Law at Yale Law School, and writes a biweekly op-ed column for the New York Times as a contributing columnist. Her latest book, “Just a Journalist,” an autobiographical essay on the practice of journalism, was published this fall by Harvard University Press. Greenhouse was awarded the Pulitzer Prize in Journalism (Beat Reporting) in 1998 “for her consistently illuminating coverage of the United States Supreme Court.” In 2004, she received the Goldsmith Career Award for Excellence in Journalism and the John Chancellor Award for Excellence in Journalism. She was a Radcliffe Institute Medal winner in 2006. Those interested in attending are asked to RSVP to (413) 637-7043. Seating is limited. Kimball Farms Life Care, located at 235 Walker St. in Lenox, provides a continuum of care, including independent living, assisted living, memory care, short-term rehabilitation, and long-term skilled-nursing care.

40 Under Forty Nomination Deadline

Feb. 16: BusinessWest magazine will accept nominations for the 40 Under Forty Class of 2018 through the end of the work day (5 p.m.) on Friday, Feb 16. The annual program, now in its 12th year, recognizes rising stars within the Western Mass. community, which includes Berkshire, Franklin, Hampden, and Hampshire counties. This year’s group of 40 will be profiled in the magazine’s April 30 edition, then toasted at the June 21 gala at the Log Cabin Banquet & Meeting House in Holyoke (see below). The nomination form, which can be found online HERE, requests basic information and can be supported with other material, such as a résumé, testimonials, and even press clippings highlighting an individual’s achievements in their profession or service to their community.

Inclusive Sports Sampler for Young Adults with an IDD

Feb. 17: For parents of young adults who have an IDD (intellectual or developmental disability), there is one challenge shared by all: identifying inclusive and accessible recreational experiences in their local community that offer opportunities for peer connections and fun, at low cost. Best Buddies, CHD Disability Resources, and Extra Innings understand this challenge firsthand and have combined resources to offer a solution. These organizations are teaming up to present the Young Adult Sports Sampler. This event gives members of the community who have an IDD, ages 14-22, an opportunity to sample several activities at once, in one location. The Young Adult Sampler takes place from 10:30 a.m. to 12:30 p.m., at Extra Innings, 340 McKinstry Ave., #250, Chicopee. A wide range of accessible and inclusive activities will be offered, including dance and movement, martial arts, intro to sled hockey, Wiffle ball, baseball simulator, and intro to adaptive bikes. There is no cost to attend, but an RSVP is appreciated. Contact Jessica Levine at [email protected] by Saturday, Feb. 10. The snow date is March 3.

Difference Makers

March 22: The 10th annual Difference Makers award program, staged by BusinessWest, will be held at the Log Cabin Banquet & Meeting House. The winners will be announced and profiled in the Jan. 22 issue. Difference Makers is a program, launched in 2009, that recognizes groups and individuals that are, as the name suggests, making a difference in this region. Tickets to the event cost $75 per person, with tables of 10 available. To order, call (413) 781-8600, ext. 100 or go HERE. Sponsors to date include Sunshine Village, Royal, P.C., and Health New England. Sponsorship opportunities are still available by calling (413) 781-8600, ext. 100.

40 Under Forty Gala

June 21: BusinessWest’s 12th annual 40 Under Forty Gala is a celebration of 40 young business and civic leaders in Western Mass. The lavish cocktail party, to be held starting at 5:30 p.m. at the Log Cabin in Holyoke, will feature butlered hors d’oeuvres, food stations, and entertainment — and, of course, the presentation of the class of 2018. Also, the third Continued Excellence Award honoree will be announced. Tickets will go on sale soon at $75 per person (tables of 10 available), and the event always sells out quickly. For more information, call (413) 781-8600, ext. 100, or e-mail [email protected].

Court Dockets Departments

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

CHICOPEE DISTRICT COURT
Arnold’s & Eddie’s Foods Inc. v. Pasquales Associates, LLC; Michael Chagnon; and Joseph Santaniello
Allegation: Breach of contact for goods purchased: $11,020
Filed: 12/22/17

Natasha Wheeler v. Wilbraham Common Associates, LP; SHP Acquisitions II, LLC; and SHP Acquisitions V, LLC
Allegation: Negligence; slip and fall causing injury: $7,000
Filed: 1/5/18

HAMPDEN SUPERIOR COURT
Theresa Gibson, executrix of the estate of Lillian Sydlo v. Genesis Healthcare Co., LLC d/b/a Heritage Hall
Allegation: Medical malpractice: $100,000+
Filed: 12/20/17

John Stagnaro v. J.F. White Contracting Co.; Schiavone Construction Co., LLC; and White-Schiavone Joint Venture
Allegation: Negligence; failure to maintain safe worksite, causing fall and injury: $783,750
Filed: 12/22/17

Kristine Greco v. Delivery Express Corp. and Michael Greco
Allegation: Unjust enrichment: $27,300
Filed: 12/29/17

Michael Devine and Donna Devine v. W & I Construction Inc. and Mansion Woods Condominium Trust
Allegation: Slip and fall causing injury: $161,501.86
Filed: 12/29/17

HAMPSHIRE DISTRICT COURT
Wanda Deitnet v. Elijah Thompson and Performance Food Group Inc.
Allegation: Motor-vehicle negligence causing injury: $6,793.06
Filed: 12/28/17

HAMPSHIRE SUPERIOR COURT
Edwin J. Scagel v. Brian A. Corriveau individually and d/b/a AML Construction Services, et al
Allegation: Breach of contract; money owed for services, labor, and materials: $123,000
Filed: 12/20/17

FRANKLIN SUPERIOR COURT
Michael A. Herbert v. South County Emergency Medical Services, Town of Deerfield, Town of Sunderland, and Town of Whately
Allegation: Employment disability and sex discrimination
Filed: 1/8/18

PALMER DISTRICT COURT
K. Sacco Electric Inc. v. Mr. Home
Allegation: Failure to compensate for services rendered: $7,758.12
Filed: 12/22/17

K. Sacco Electric Inc. v. Decosmo Construction, LLC
Allegation: Failure to compensate for services rendered: $4,500.52
Filed: 12/27/17

K. Sacco Electric Inc. v. Shaha Food and Fuel, LLC
Allegation: Failure to compensate for services rendered: $16,197.14
Filed: 12/29/17

Daily News

SPRINGFIELD — Bacon Wilson announced that Meaghan Murphy has joined the firm as an associate attorney. A member of the firm’s litigation department, her practice is focused on labor and employment law.

Murphy is a graduate of Western New England University School of Law, and received her bachelor’s degree from Amherst College. She works primarily from Bacon Wilson’s Springfield location, and is licensed to practice in both Massachusetts and Connecticut.

Founded in 1895, Bacon Wilson, P.C. is one of the largest firms in the Pioneer Valley, with 44 lawyers and approximately 60 paralegals, administrative assistants, and support staff. The firm’s offices are located in Springfield, Amherst, Hadley, Northampton, and Westfield.

Daily News

HARTFORD, Conn. — United Financial Bancorp, Inc., the holding company for United Bank, announced results for the quarter ended Dec. 31, 2017.

The company reported net income of $9.5 million, or $0.19 per diluted share, for the quarter ended Dec. 31, 2017, compared to net income for the linked quarter of $15.2 million, or $0.30 per diluted share. The company reported net income of $14.6 million, or $0.29 per diluted share, for the quarter ended Dec. 31, 2016. Net income for the year ended Dec. 31, 2017 was $54.6 million, or $1.07 per diluted share, compared to net income of $49.7 million, or $0.99 per diluted share, for the year ended Dec. 31, 2016.

On Dec. 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act of 2017, which, among other things, lowered the corporate tax rate from 35% to 21%. Companies must recognize the effect of tax-law changes in the period of enactment under the generally accepted accounting principles. This tax reform resulted in a $2.8 million negative net-income impact in the fourth quarter of 2017. Of the $2.8 million impact, $1.6 million flowed directly through the provision for income taxes, and was primarily related to a re-measurement of the company’s deferred tax asset.

Additionally, there was a $1.2 million pre-tax adjustment related to the write-down of legacy United limited partnerships due to the aforementioned tax reform. Other significant events during the quarter included the company surrendering $32.8 million of under-performing bank-owned life insurance policy value, resulting in a $2.4 million negative impact to the provision for income taxes. The company subsequently reinvested $30 million into higher-yielding product in early January 2018.

“The United Bank team delivered strong loan and non-interest bearing deposit growth in the fourth quarter of 2017. Asset quality, capital, and liquidity remained strong and stable,” said William Crawford IV, CEO and President of the ompany and the bank. “I want to thank our United Bank teammates for their steadfast focus on serving our customers and communities.”

Assets totaled $7.11 billion at Dec. 31, 2017 and increased $137.7 million, or 2%, from $6.98 billion at Sept. 30, 2017. At Dec. 31, 2017, total loans were $5.34 billion, representing an increase of $134.2 million, or 2.6%, from the linked quarter. Changes to loan balances during the fourth quarter of 2017 were highlighted by a $76.7 million, or 4.3%, increase in investor non-owner occupied commercial real-estate loans; a $24.9 million, or 9.3%, increase in other consumer loans; a $21.4 million, or 3.8%, increase in home-equity loans; and a $18.9 million, or 2.3%, increase in commercial business loans. Loans held for sale increased $24.7 million, or 27.6%, from the linked quarter, as the company increased the held-for-sale portfolio for delivery to third-party investors at the end of the quarter. Total cash and cash equivalents decreased $9.8 million, or 10%, from the linked quarter.

Deposits totaled $5.2 billion at Dec. 31, 2017 and increased by $45.2 million, or 0.9%, from $5.15 billion at Sept. 30, 2017. Increases in deposit balances during the fourth quarter of 2017 were highlighted by a $53.4 million, or 7.4%, increase in non-interest-bearing checking deposits, as well as a $77.3 million, or 4.5%, increase in certificates of deposit. Offsetting these increases was a $75.5 million, or 3.4%, decline in NOW checking and money-market deposits, largely due to seasonal withdrawals in municipal funds that are experienced during the fourth quarter.

Court Dockets Departments

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

CHICOPEE DISTRICT COURT
Eduardo Carattini v. Sargeant West II Apartments and Mount Holyoke Management, LLC
Allegation: Slip and fall causing injury: $1,949
Filed: 12/13/17

Carmen Esquilin-Campos v. Sahara & Sahara, LLC
Allegation: Negligence; slip and fall causing injury: $6,362.20
Filed: 12/18/17

HAMPDEN DISTRICT COURT
EP Floors Corp. v. District Cider Co. Inc.
Allegation: Breach of contract; failure to pay contractually required down payment for agreed-upon services: $19,742
Filed: 12/27/17
HAMPDEN SUPERIOR COURT
Antonia Rodriguez v. Pioneer Valley Transit Authority, et al
Allegation: PVTA bus negligently struck plaintiff’s vehicle, causing injury: $8,969.95
Filed: 12/11/17

Linda Mansur v. 270 West Street Ludlow Realty Trust, Frank Arduino, and Holly Arduino
Allegation: Slip and fall causing injury: $60,890.60
Filed: 12/12/17

Alton E. Gleason Co. Inc. v. Ed Speight & Co. Inc. and Edward T. Speight
Allegation: Money owed for services, labor, and materials: $74,700
Filed: 12/13/17

HAMPSHIRE SUPERIOR COURT
A.J. Virgilio Construction Inc. v. Town of Ware through its selectmen Nancy J. Talbot, Alan G. Whitney, Tracy R. Opalinski, John E. Carroll, and Michael P. Fountain
Allegation: Breach of contract; money owed for labor, materials, and equipment: $15,705.55
Filed: 12/19/17

Robert Shover v. G4S Secure Integration, LLC; Adesta, LLC; and John Doe as agent/manager
Allegation: Failure to pay prevailing wages, failure to pay overtime wages, fraud and misrepresentation: $100,000
Filed: 12/19/17

FRANKLIN SUPERIOR COURT
Michael J. Duda v. Hulmes Transportation Services Ltd. and Michael Silva
Allegation: Negligence; failure to use shoulder belt to strap in plaintiff on Hulmes bus and failure to slow down at flashing yellow lights, causing injury when bus hit bump and plaintiff lifted out of his wheelchair and slammed back down: $152,106.75
Filed: 11/14/17

HOLYOKE DISTRICT COURT
Pedro Perez and Travelers Insurance Co. v. Gilberto Rivera d/b/a Gil’s Auto Repair & Performance
Allegation: Negligence; failure to perform motor-vehicle inspection properly; plaintiff injured when vehicle’s suspension failed and wheel collapsed on the highway: $24,999
Filed: 12/14/17

PALMER DISTRICT COURT
Robert A. Staniewicz v. Riverview Auto Sales, LLC
Allegation: Fraud in sale of goods; breach of warranty: $10,000
Filed: 12/22/17

WESTFIELD DISTRICT COURT
Krysten Gasparrini v. Massachusetts Willows Limited Partnership d/b/a the Willows Apartment Home
Allegation: Negligence; slip and fall causing injury: $2,400.84
Filed: 1/5/18

Columns Sections

Finance: A Primer on the TCJA

By David Kalicka

David Kalicka

David Kalicka

It is important to note that, although many business changes are permanent, the individual changes are temporary. The changes in tax rates, standard deductions, and personal exemptions will expire in 2025, unless extended at some future date.

Individual Tax Changes

Tax rates: Lower individual income-tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and a top rate of 37%. (The current rates would be restored in 2026, i.e. 10%, 15%, 25%, 28%, 33%, 35%, and 39.6%).

Standard deduction: Single $12,000, increased from $6,350 (2017). Married filing joint $24,000, increased from $12,700 (2017).

Personal exemptions: Eliminated. Under prior law, exemptions would have been $4,150 each for 2018.

Child tax credit: Temporarily increased to $2,000 per child under 17 (was $1,000) and new $500 credit for dependents other than child.  These credits phase out for higher-income taxpayers.

Itemized Deductions: Deduction for taxes (income taxes and real-estate taxes) limited to $10,000 per year.

Mortgage interest: For mortgage debt incurred after Dec. 15, 2017, interest deduction limited to acquisition debt of $750,000. Acquisition debt incurred prior to that date is still subject to the $1 million limit.

Home equity loan/line of credit interest deduction eliminated beginning in 2018, regardless of when the home-equity loan originated.

The deduction for contributions of cash to public charities will be limited to 60% of AGI beginning in 2018 (prior limit was 50% of AGI).

Miscellaneous itemized deductions have been eliminated. This category included unreimbursed employee business expenses and investment expenses. Under prior law, these were deductible to the extent they exceeded 2% of AGI.

• In view of the elimination or limitation of certain deductions and the increase in the standard deduction, fewer taxpayers will be itemizing. To maximize the benefit of deductions, you should consider bunching allowable deductions in alternating years. For example, a married couple with no mortgage and state and local income taxes and real-estate taxes of at least $10,000 will need an additional $14,000 to exceed the standard deduction. Combining multiple years’ charitable contributions in one year may be a way to benefit from itemizing in a particular year. One technique for doing this is a donor-advised fund.

Elimination of other deductions: The moving-expense deduction has been eliminated.

Alimony: For divorce agreements executed after Dec. 31, 2018, alimony will no longer be deductible by the payer or taxable to the recipient. If anticipated, any such agreement should be reviewed in light of the new law to determine the effects of timing.

Alternative minimum tax: The individual AMT has been retained, but the exemption has been increased. With the limitation on taxes and the elimination of miscellaneous itemized deductions, fewer people will be subject to AMT.

Section 529 plans: These plans can now be used to pay up to $10,000 per year for private elementary or secondary school tuition.

Casualty and theft losses: The itemized deduction for casualty and theft losses has been suspended except for losses incurred in a federally declared disaster.

Estate and Gift Taxes

For decedents dying and gifts made after Dec. 31, 2017 and before Jan. 1, 2026, the federal exclusion has been doubled to roughly $11 million per person. Keep in mind that this expires in 2025 and then reverts to about $5.5 million per person.

Taxpayers with large estates should consider the benefit of making large gifts now to take advantage of this temporary increase in exemption.

Business Tax Provisions

These provisions have been made permanent in the new tax law unless otherwise indicated.

C-corporation: Flat corporate tax rate of 21% (old law 15%-35%). This low tax rate is attractive; however, keep in mind that there is a second level of tax when the corporation pays dividends or is liquidated. Also, C-corporations have additional potential penalty taxes (personal holding company tax and accumulated earnings tax).

Pass-through entities: Many S-corporation shareholders, LLC members, partners, and sole proprietors will be able to deduct 20% of their pass-through income. This seems like a simple concept. Unfortunately, there are some very complex rules depending upon the individual’s taxable income and whether the business is a professional service business or real-estate business. It is not practical to try to explain these rules in this communication. Therefore, you should consult with your tax adviser to discuss the optimal entity choice for your business and how you can plan to take additional advantage of some of these rules.

DPAD repealed: The new law repeals the domestic production activities deduction for tax years beginning after 2017.

Entertainment expenses: No longer deductible (50% deductible under prior law). Business meals remain deductible subject to the same substantiation rules and limitations. The 50% disallowance is expanded to cover meals provided via an in-house cafeteria or otherwise on the employer’s premises

Section 179 expensing: Annual limit increased to $1,000,000 (previous limit was $500,000). Also, the expanded definition of assets eligible for section 179 includes certain depreciable tangible personal property used predominantly to furnish lodging or in connection with furnishing lodging. The definition of qualified real property eligible for expensing is also expanded to include the following improvements to non-residential real property after the date such property was first placed in service: roofs; heating, ventilation, and air-conditioning property; fire protection and alarm systems; and security systems.

Bonus depreciation: increased to 100% (from 50% under prior law) for property placed in service after Sept. 27, 2017 and before Jan. 1, 2023, and expanded to include used tangible personal property. After 2022, it phases down by 20% each year until Jan. 1, 2027.

Luxury auto depreciation limits: Under the new law, for a passenger automobile for which bonus depreciation is not claimed, the maximum depreciation allowance is increased to $10,000 for the year it’s placed in service, $16,000 for the second year, $9,600 for the third year, and $5,760 for the fourth and later years in the recovery period. These amounts are indexed for inflation after 2018. For passenger autos eligible for bonus first-year depreciation, the maximum additional first-year depreciation allowance remains at $8,000 as under pre-act law.

Business interest deduction limitation: For businesses with gross receipts in excess of $25 million, interest-expense deductions will be limited to 30% of adjusted taxable income. For years beginning before 2022, adjusted taxable income is computed without regard to depreciation and amortization. Any excess interest expense is carried over to future years. Real-estate businesses may elect out of this limitation. However, the election requires use of ADS depreciation, which results in longer depreciable lives and loss of bonus depreciation.

Net operating losses: There is no longer a carryback provision; however, the carry-forward period is now unlimited (previous law provided that NOLs could be carried back two years and forward 20 years). In addition, any losses incurred after Dec. 31, 2017 can offset only 80% of taxable income.

Excess business limit: The new tax law limits the ability of a non-corporate taxpayer to deduct excess business losses. After application of passive loss rules, the deduction of business losses is limited to $500,000 per year for taxpayers filing jointly and $250,000 for others. The excess loss is carried forward as part of the taxpayer’s net operating loss. This provision applies to tax years beginning after Dec. 31, 2017 and prior to Jan. 1, 2026.

As you can see from this brief summary, the new law is extremely complex. You should consult with your tax adviser to fully explore how to take advantage of the opportunities and to minimize the impact of the negative changes.

David Kalicka, CPA serves as partner emeritus for the Holyoke-based public accounting firm Meyers Brothers Kalicka, P.C.; (413) 536-8510; [email protected]

Features

All the News That’s Fit to Hear

Pat Duperre

Pat Duperre, a longtime volunteer with Valley Eye Radio, says she was inspired to read by the challenges of her son, who lost his sight after a heart attack.

For more than 40 years now, a nonprofit known as Valley Eye Radio has been bringing more than news, obituaries, supermarket ads, and Little League scores to those who have lost the ability to read. It has been bringing these individuals hope that their disability will not impact overall quality of life.

Pat Duperre was getting ready to retire. And as she recalls those days and her plans for the ones to come, she remembers thinking — actually knowing — that she would be doing a good deal of volunteer work within her community. In fact, she was already working to find something meaningful to do with her time.

Instead, something meaningful found her, as she put it, and she wound up volunteering in a way she could not have imagined just a few months earlier.

“My son suffered a massive heart attack, and as a result, he lost his sight,” she recalled. “And I saw what he went through, the struggles that he went through to adapt to one day having sight and the next day having nothing.”

These observations coincided with a picture she saw in her local newspaper of Barbara Loh, executive director of Valley Eye Radio (VER), receiving a check from the East Longmeadow Lions Club to help continue that organization’s intriguing mission.

To make a long story a little shorter, Duperre soon become a part of that mission, which is to bring news stories, like the one that inspired her, to the blind, visually impaired, and those not able to read for themselves due to a disability.

These days, she reads the Republican live every Wednesday morning from 9 to 11, delivering all kinds of news — from front-page stories to the obituaries (they have their own time slot, 10 a.m., due to their significance for many readers) to notes on blood drives — and with what she called “a little bit of humor.”

But Loh told BusinessWest — another one of the many publications read on the air — that dozens of volunteers like Duperre bring much more than the day’s news into listeners’ homes.

There are a lot of events going on with some very important information for people, and if you have that kind of disability, you’re reliant on someone to bring you someplace, and it’s often not possible to get to some things.”

“We want to help people, bottom line, to have better lives once they have challenges they never anticipated,” she explained, adding that this assistance begins with the day the special radio that delivers the Valley Eye Radio signal is delivered to one’s home by still another volunteer. “We’re giving people hope that their lives will not be in significant decline because of the impact of this disability.”

VER has been providing this hope for more than 40 years now, said Harold Anderson, programming coordinator for the nonprofit organization, noting that, while the basic mission hasn’t changed over that time, many things have, and VER has adjusted accordingly.

There are new publications, such as BusinessWest’s sister publication, Healthcare News, to read, he said, adding that, in recognition of significant demographic changes within the region, Spanish-language magazines and newspapers are now read as well.

Meanwhile, the need for the program’s services is growing. Indeed, as the population ages, more people are suffering from visual impairment, said Loh, adding that Valley Eye Radio is responding by being more aggressive in its efforts to tell its story and thus gain more of the many forms of support it needs — from financial contributions to additional volunteers — to carry out its mission.

From left, Harold Anderson, programming coordinator for VER; Barbara Loh, executive director; and volunteer reader David Manning.

From left, Harold Anderson, programming coordinator for VER; Barbara Loh, executive director; and volunteer reader David Manning.

As for those volunteers, they are, in most respects, the lifeblood of the organization, said Loh, adding that many, like Duperre, have a personal connection to its mission.

For this issue, BusinessWest takes an in-depth look at VER and the vital service it prides to its listeners. This article might be too long to be read over the airwaves — readers prefer stories that can be digested in 10 minutes or less — but that can’t be helped. It takes more than a few column inches to properly convey the importance of this work and especially the passion of those who volunteer and thus make it all happen.

Hear All About It

While growing up in rural Maine, Eileen Richard didn’t get to watch much television.

“My mother didn’t believe in it,” she recalled, adding quickly that she did believe in books, and this was a passion soon shared by her four daughters, who literally couldn’t wait for the next visit from the bookmobile.

And it’s a passion that has never left Richard, who began reading for the blind in various capacities some four decades ago. She has worked and volunteered in many settings since, and actually came back to reading for the blind (at VER) because, in her previous role as a volunteer at Baystate Children’s Hospital, the patients were so absorbed by their electronic devices that there was no call for Richard to read to them.

So she started reading the Daily Hampshire Gazette on VER and thoroughly enjoys every minute of it, especially the small items on animals up for adoption.

“I call it my pet project, and I have a tendency to read them as if I am the animal involved,” she explained. “If it’s a male dog, I might lower my voice and say, ‘hi … boy, you really need to meet me; I’m a wondrous pet, and I’m friendly, but not too friendly — I won’t jump all over you.’

“I really try to put my personality into whatever pet it is, be it a rabbit, a cat, or a dog,” she said, adding that she reads to people as if she were sitting in a room with them. “I like to read with personality.”

And the listeners like that personality, apparently, said Loh, adding that Richard has many fans, especially Larry Humphries, a long-time VER board member who insisted on having Richard attend the gathering marking his retirement from the board because he wanted to meet the woman behind the voice.

“You feel like you are so cared for, even on the radio, when you are listening to Eileen,” said Loh. “It really is amazing.”

The same can be said of the more than 50 people who volunteer in various ways for VER, and especially those who take to the mic to bring the news — and some companionship — home.

It has been this way since 1977, said Anderson, noting that the station is now part of a network of six stations throughout the Bay State operating under the name Talking Information Center (TIC).

Volunteers now read a number of daily weekly and monthly publications that cover Hampden and Hampshire counties, he said, adding that the service is vital because newspapers are usually the only source of what would be considered very local news.

By that, he meant everything from obituaries to church outings; from Little League scores to letters to the editor; from the daily horoscope to service-club gatherings (yes, like that photo of Loh receiving a check from the Lions Club).

That kind of news isn’t available on traditional radio or television, and one couldn’t get it on their cell phone, either, Anderson noted, adding that VER brings it to those who have lost their sight or seen it diminish to the point where they can’t read anymore.

And it delivers much more than the daily or weekly news, he went on, adding that, over the past few years, VER has been taking its act on the road, if you will, and, by doing so, it is taking its listeners to various events through that special radio that sits in their home.

“We’ve been going out into the community more, and I’ve been doing more interviews and recordings at various events to try to bring people even more than just the newspapers,” Anderson explained. “There are a lot of events going on with some very important information for people, and if you have that kind of disability, you’re reliant on someone to bring you someplace, and it’s often not possible to get to some things.

“So I’ve been going out and doing those kinds of things,” he went on, adding that he has taken VER and its listeners to everything from elder-care conferences to the recent Thrive After 55 Fair at Western New England University, to a senior symposium at Greenfield Community College.

When the Wall That Heals, a traveling replica of the Vietnam War Memorial in Washington, D.C., came to West Springfield, VER was there, with Anderson interviewing a number of veterans to capture their reflections on the experience.

Volunteer Chip Costello has been a long-time reader of BusinessWest.

Volunteer Chip Costello has been a long-time reader of BusinessWest.

Such outreach, as Anderson calls it, is a win-win for VER in that it provides additional services to listeners while also giving the nonprofit invaluable exposure at a time when many still don’t know about the station or its mission.

And that’s critical, because all this programming requires resources, said Anderson and Loh, adding that VER relies on a number of funding sources, including the state (although it hasn’t received any money from the Commonwealth since last summer), grants from area foundations such as the Community Foundation and Beveridge Foundation, individuals, and area businesses and civic groups — for example, the Lions Club underwrites the obituaries, A to Z Movers underwrites sports, and the law firm Shatz, Schwartz and Fentin underwrites elder-law news.

The Latest Word

Chip Costello, another volunteer, also has a personal connection to VER and its mission — actually, several of them.

While he was studying for his MBA at Western New England University, the nonprofit became the subject of a project involving several of the students.

“The point of the exercise was to go over and study it as a nonprofit organization, so we looked at it from that perspective,” he recalled. “I thought their mission was very interesting.”

Much later, while working at MassMutual as a national sales manager for the annuity product line, a different, much deeper connection was formed.

“My mother, who was a voracious reader, developed macular degeneration, and it got to the point where she just couldn’t read anymore,” he explained. “So I would go over there and read things to her. That’s why this is such a natural fit, especially when you can see the kind of impact such a condition can have of someone, when novels or stories or essays are so important to them, and suddenly they don’t have access to that. And it’s so easy to help.”

Costello shows up at the Valley Eye Radio studios on Hampden Street in Springfield (generously donated by WGBY) at 8 a.m. each Wednesday to prerecord the reading of stories in BusinessWest.

With his background in business, he finds that subject matter interesting, and understands that the stories he’s reading resonate with individuals who worked at a specific company or in a certain field. And the work enables him to give back to the community — something his former employer always stressed — in a way that he knows, from personal experience, can improve quality of life.

“I like the idea of working with nonprofits,” said Costello, who also teaches Gaelic and volunteers at his church now that he’s ‘retired.’ “I enjoy this and continue to do it because I feel it’s important.”

David Manning agreed. He’s a very recent addition to the corps of volunteers — he’s only been doing this for roughly two months — but he can already see how he’s changing lives by reading the Chicopee Register and other material.

Eileen Richard reads the Daily Hampshire Gazette live on VER, and will often take the role of an animal up for adoption.

Eileen Richard reads the Daily Hampshire Gazette live on VER, and will often take the role of an animal up for adoption.

Like Richard, he was drawn to the organization by the kind of local news content — in this case an editorial on VER and its mission that appeared in the Gazette and the Amherst Bulletin — that he would later be reading on the air.

“It rang a bell with me because, many years ago, when I started working, my interest was in working with deaf-blind children,” said Manning, adding that he has a deaf son and that the original plan for his career was to train at the Clarke School for Hearing and Speech to work with deaf children and later go on to the Perkins School in Boston to work with deaf-blind children.

However, he liked the work at the Clarke School so much, he stayed there 45 years. He retired and did ‘old-man things,’ as he called them, got sick of that, and decided that he needed to get back to do something meaningful. Those thought patterns coincided with his reading of that editorial on VER.

Today, he reads “anything and everything,” as he put it, a collective that includes everything from the Chicopee paper to the grocery inserts, with the latter running neck and neck with obituaries as perhaps the most popular segments on VER.

“I’ll tell people how much roast beef is a pound,” he told BusinessWest, adding that the service provided by VER resonates with him because he’s seen how his son, now in his 50s, can lose a sense of connectivity through his disability.

“I’ve seen how disabilities can affect people,” he noted. “I’ve seen how my son can sit in the middle of a crowd and not know what’s going on because he can’t hear what they’re talking about. That has helped sensitize me to the position a person with a disability finds themself in.”

Sound Reasoning

Upon wrapping up her interview with BusinessWest, Richard left for the studio and commenced reading some news from the Gazette.

Before long, she was taking the role of a cat up for adoption and putting on what could only be described as a hard sell.

Or maybe it was a soft sell, because, as advertised, she was talking to the audience in a calming voice and as she would if she was sitting with someone in her living room.

As Loh put it earlier, you have to feel like you’re cared for, even on the radio.

This is the magic of Valley Eye Radio, which brings its listeners all the news that’s fit to hear and, more importantly, provides those most precious commodities — companionship and connectivity.

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

DBA Certificates Departments

The following business certificates and trade names were issued or renewed during the month of January 2018.

AMHERST

Pizza House of Amherst
17 Montague Road
Francisco Perez

Sev Kolysko
48 North Pleasant St., Suite 205
Seweryn Kolysko

Small Batch Books
493 South Pleasant St.
Fred Levine

TR Designs
43 Wildflower Dr.
Natasha Friedman

CHICOPEE

Alansari Auto Sales & Repair
926 Front St.
Abdull Whab Mustafa

Springfield Automotive Partners, LLC
295 Burnett Road
Peter Wirth

Yankee Glass Inc.
450 New Ludlow Road
Roy Sabourin

DEERFIELD

Brookside Cemetery
10 South Main St.
William Leno

Deerfield’s International Market
261 Greenfield Road
Tenzin Bhuti Rinchen

River Bend Farm
44A South Main St.
Richard Wysk

EASTHAMPTON

Beaudry Home Improvement
117 Ferry St.
Matthew Beaudry

Suite 3
180 Pleasant St.
David DelVecchio, Brian Scanlon

Tech Cavalry
180 Pleasant St.
David DelVecchio, Brian Scanlon

EAST LONGMEADOW

A.B.E. Chimney
111 Millbrook Dr.
Michael Ardrukonis

All Things Metal
15 Ainslie Dr.
Bruce Mackechnie

JB’s Ice Cream
622 North Main St.
Jeffrey Buzzelle

GREENFIELD

Arising Embodiment Healing Arts
50 Chapman St., Suite 2
Karla Muise

Beijing Restaurant of Greenfield Inc.
45 Main St.
Hui Chen

Doggie Dips & Clips
278 Federal St.
Karen Baker

Elizabeth Home
5-7 Congress St.
7 Congress St. Inc.

Fitness Through Cycling
306 High St.
Patricia Clements

Harper’s Store
404 Colrain Road
William Valvo

Namaste Nepalese/Indian Restaurant
286 Main St.
Saphal Singh Rana Magar

OCR, LLC
166 Federal St.
Marc Houlihan

HADLEY

Candy Stand
367 Russell St.
Syed Ali

Moe’s Southwest Grill
379 Russell St.
Sagar Shah

Panera Bread
351 Russell St.
PR Restaurants, LLC

Western MA Family Golf
294 Russell St.
Hollrock Engineering Inc.

HAMPDEN

A to Z Auto Sales Service
83 North Monson Road
Rebecca Paquette, Anthony Paquette

HOLYOKE

Executive Vending
154 Rock Valley Road
John LaRose

Fun Star
50 Holyoke St.
David Leichus

Onix Landscaping
329 Beech St.
Onix Gonzalez

Tri State Golf Marketing
72 Old Jarvis Ave.
Jerome Nomakeo

LUDLOW

Jeffrey’s Suit Rack
287 East St.
Jeffrey Clemons Sr.

NORTHAMPTON

Alchemy Healing Center
17 New South St., #104
Leta Herman, Jaye McElroy

Born Perfect
17 New South St., #104
Leta Herman, Jaye McElroy

Criminal Defense Northampton
94 King St.
Kevin Kelley

Karuna Center for Yoga and Healing Arts
25 Main St.
Paul Menard

Northampton Tire and Auto Service
182 King St.
Kurt Zimmerman

Somewhere Is Here
17 New South St., #104
Leta Herman, Jaye McElroy

Toward Harmony Tai Chi & Qigong
16 Center St., Suite 527
Charles Ryan

PALMER

CKS
46 Wilbraham Road
Kevin Kolakowski

County Corner Citgo Inc.
5 Springfield St.
Peter McKearney

Mass Biofuels Co.
15 Old Farm Road
Joseph Turek

SOUTHWICK

57 Hair, LLC
610 College Highway, Suite 12A
Adam Oliveri

Southwick Computer Repair
4 Island Pond Road
Robert Cranston

SPRINGFIELD

350 Grill
350 Worthington St.
Sherri Lynn Via

AAW Removals
94 Grover St.
Anthony Alonzo

AGS X Press
15 Crow Lane
Kavon Smith

Alcogen Engineering Solutions
12 Steuben St.
Amir Hasan

AMG Retail I, LLC
707 Dickinson St.
AMG Retail I, LLC

Elegant Barbershop
135-137 Boston Road
Pedro Genao

Express Auto Sales Inc.
1103-1107 State St.
Amjad Hussain

Fancy Nails
1655 Boston Road
Thi Tai

Gemini Property Management
127 Carnavon Circle
Rickford Fraser

Love Nails Inc.
1349 Allen St.
Chun Ri Zhao

Michelman Law Offices
1333 East Columbus Ave.
Jay Michelman

Milliam Jewelry & More
92 Fieldston St.
Milliam Bermudez

Monsoon Roastery
143 Main St.
Timothy Monson

Red Oak Properties
66 Cumberland St.
Alexandre Pazmandy

Renee’s Visuals Three
55 Marengo Park
Renee’s Flowers

Sprint
1300 Boston Road
Sprint Spectrum, LP

Tiny Tykes Daycare
77 Fisher St.
Rosany Santiago

WARE

Apex Automotive
96 West St.
Jason Thomas

Jackson Hewitt Tax Service
352 Palmer Road
Jay Benge

Ware Built Timber Frame
19 Sheehy Road
Eric Moulton

Ware Service Center
290 Palmer Road
Joe Pocai

WEST SPRINGFIELD

A2 Business Services
5 Sunnyside St.
Jeanette Brennan

Balise Mazda
635 Riverdale St.
Balise Motor Sales

Bliny Crepes Tea House
261 Union St.
Arturas Ribinskas

Ezee Mart
622 Kings Highway
Ezee Shop Inc.

Girard LP
1343 Riverdale St.
Charles Mercier

Jason Freitag Electrician
355 Lancaster Ave.
Jason Freitag

Joe’s Landscaping
62 Worthen St.
Joseph Schmidt

Kelly Bouchard, DMD, PC
103 Van Deene Ave.
Kelly Bouchard

WILBRAHAM

Battlefront Pro Wrestling
15 Bartlett Court
Daniel Gore

The Bilberry Salon
2141 Boston Road
Laura Grondin

Hypnosis for Life
14 West Colonial Road
David Preto

Life Care Center of Wilbraham
2399 Boston Road
Dennis Lopata

State & Bond, LLC
215 Stony Hill Road
Steven Barton

Chamber Corners Departments

1BERKSHIRE
www.1berkshire.com
(413) 499-1600

• Jan. 27: BYP Winter Ball, 7-11 p.m., hosted by Country Club of Pittsfield. Let’s take an evening to dress up and enjoy a ball together. It’s an inexpensive way to enjoy an elegant evening with music, heavy hors d’oeuvres, elegance, and an excuse to dress to the nines — and much more — with friends. Cost: $25 for members, $35 for non-members.
• Feb. 27: Entrepreneurial Meetup, 8-10 a.m., hosted by Dottie’s Coffee Lounge, Pittsfield. Join us for networking and share what you’ve been working on in an open-mic format. 1Berkshire’s Entrepreneurial Meetups are free events that gather entrepreneurs together to network, learn, and engage. They provide small-business owners, or people interested in starting a business, opportunities to have casual, organic conversations with peers and resource providers.
• Feb. 28: Good News Business Salute, 4:30-6:30 p.m., hosted by Zion Church, Pittsfield. Come celebrate Jacob’s Pillow, IS183, and more. This event recognizes major milestones, including anniversaries, expansions, and new product lines of Berkshire businesses, and gives us a chance to come together to applaud their efforts. Member cost: $35 for individual, $140 for table of four, $280 for table of eight. Non-member cost: $45 for individual, $180 for table of four, $360 for table of eight.

AMHERST AREA CHAMBER OF COMMERCE
www.amherstarea.com
(413) 253-0700

• Feb. 8: After 5, 5-7 p.m., hosted by Bistro 63, 63 North Pleasant St., Amherst. Sponsored by Greenfield Savings Bank.

GREATER CHICOPEE CHAMBER OF COMMERCE
www.chicopeechamber.org
(413) 594-2101

• Jan. 23: B2B Roundtable, 8-9 a.m., hosted by Polish National Credit Union, 923 Front St., Chicopee. Sponsored by CHH Engraving Inc. An opportunity to connect and increase your contacts, generate leads, and establish relationships with other businesses. Cost: free to chamber members, but limited to one representative per business industry. Call Sarah Williams at (413) 594-2101, ext. 103, for more information or to sign up.
• Jan. 31: ChamberMaster Training, 9-11 a.m., hosted by Hampton Inn Chicopee, 600 Memorial Dr. This is a brief presentation on how to use ChamberMaster for chamber members. This is a great tool for all chamber members for some free advertising. Cost: free to chamber members. Sign up online at chicopeechamber.org/events.
• Feb. 9: Business After Hours, 4:30-6:30 p.m., hosted by Berchmans Hall Rotunda, Elms College, 291 Springfield St., Chicopee. Network with chamber members at this annual event. Meet with students who are learning about the importance of networking and share your insights with them. Hors d’oeuvres, cash bar, and raffle prizes. Cost: $10 for members, $15 for non-members.
• Feb. 15: CEO Power Hour Luncheon with Spiros Hatiras, 11:45 a.m. to 1 p.m., hosted by Collegian Court, 89 Park St., Chicopee. Sponsored by Westfield Bank. Come enjoy lunch and listen as Hatiras talks about his journey as president and CEO of Holyoke Medical Center. Cost: $30 for members, $35 for non-members.
• Feb. 21: February Salute Breakfast, 7:15-9 a.m., hosted by Castle of Knights, 1599 Memorial Dr., Chicopee. Sponsored by Insurance Center of New England. Cost: $23 for members, $28 for non-members, $250 monthly sponsor.

GREATER EASTHAMPTON CHAMBER OF COMMERCE
www.easthamptonchamber.org
(413) 527-9414

• Feb. 8: Networking by Night, 5-7 p.m., hosted by the Boylston Rooms, 122 Pleasant St., Suite #112, Easthampton. Sponsored by Tanya Costigan Events. This is a great networking opportunity and an opportunity to tour the new Boylston Rooms.
• Feb. 27: Strengths-based Leadership, 7:45-10 a.m., hosted by Innovative Business Systems, Mill 180, 180 Pleasant St., Easthampton. In the first of a two-part series, Colleen DelVecchio, a certified CliftonStrengths coach, will lead us into our strongest selves as leaders via our personnel Gallup StrengthFinder assessment and insight reports. For more information, visit www.easthamptonchamber.org or call the chamber office at (413) 527-9414.

GREATER HOLYOKE CHAMBER OF COMMERCE
www.holyokechamber.com
(413) 534-3376

• Jan. 24: Candidate & Elected Officials Reception, 5-7 p.m., hosted by Gary Rome Hyundai, 150 Whiting Farms Road, Holyoke. Sponsored by Dowd Insurance, the Republican, Marcotte Ford, Comcast Business, Holyoke Medical Center, and Ferriter Law. Join the Greater Holyoke business community in congratulating newly elected officials and rubbing elbows with local legislators. Featured keynote speaker: U.S. Rep. Richard Neal. Guest speaker: Spiros Hatiras, president and CEO of Holyoke Medical Center. Cost: $40, which includes appetizers, food stations, and an open bar. Sign up online at holyokechamber.com.
• Jan. 31: ACE, Ask a Chamber Expert: Social Media Strategic Plan, 8:30-10 a.m., hosted in the executive conference room of the Holyoke Chamber of Commerce, 177 High St., Holyoke. The chamber welcomes chamber expert Heather Turner, chief log roller at Forfeng Designs and Media, who will share her expertise on how to design a winning social-media strategy. Cost: free for chamber members, $15 for non-members.

GREATER NORTHAMPTON CHAMBER OF COMMERCE
www.explorenorthampton.com
(413) 584-1900

• Feb. 7: February Arrive @5, 5-7 p.m., hosted by Christopher Heights, 50 Village Hill Road, Northampton. A networking event. Cost: $10 for members.

GREATER WESTFIELD CHAMBER OF COMMERCE
www.westfieldbiz.org
(413) 568-1618

• Feb. 5: Mayor’s Coffee Hour, 8-9 a.m., hosted by Holiday Inn Express, 39 Southampton Road, Westfield. Join us for our monthly Mayor’s Coffee Hour with Westfield Mayor Brian Sullivan. This event is free and open to the public, but registration is requested at (413) 568-1618 so we may give our host a head count.
• Feb. 13: After 5 Connection, 5-7 p.m., hosted by ReStore Westfield (Greater Springfield Habitat for Humanity), 301 East Main St., Westfield. Bring your business cards and make connections. Refreshments will be served. A 50/50 raffle will support the chamber’s Scholarship Fund. Cost: free for chamber members, $10 for general admission.

SOUTH HADLEY & GRANBY CHAMBER OF COMMERCE
www.shgchamber.com
(413) 532-6451

• Jan. 23: Annual Meeting, 5:30-8:30 p.m., hosted by Willits-Hallowell Center, Mount Holyoke College, 26 Park St., South Hadley. An opportunity for chamber members to socialize with old friends in the business community and make new ones. A cocktail hour will be followed by dinner. The brief meeting will introduce the board of directors, describe the chamber’s various committees and their functions, and open discussion of 2018 calendar/plans/suggestions for the coming year.

SPRINGFIELD REGIONAL CHAMBER
www.springfieldregionalchamber.com
(413) 787-1555

• Jan. 23: C-Suite Conversations & Cocktails, 5-7 p.m., hosted by CityStage, One Columbus Center, Springfield. Members-only event. Cost: $25 in advance, $30 at the door. To make a reservation, visit www.springfieldregionalchamber.com, e-mail [email protected], or call (413) 755-1310.

WEST OF THE RIVER CHAMBER OF COMMERCE
www.ourwrc.com
(413) 426-3880

• Feb. 7: Wicked Wednesday, 5-7 p.m., hosted by Carrabba’s Italian Grill, West Springfield. Wicked Wednesdays are monthly social events, hosted by various businesses and restaurants, that bring members and non-members together to network in a laid-back atmosphere. For more information, contact the chamber office at (413) 426-3880, or register at www.westoftheriverchamber.com.
• Feb. 13: Lunch & Tour at the Bistro LPVEC – West Springfield, noon to 1:30 p.m. Join fellow members and non-members for a networking lunch at the Bistro at Lower Pioneer Valley Educational Collaborative, followed by an informative discussion on the value of gaining skills in the trades industry and how we can promote to fill local jobs. Sponsorships are available for this event. Register online at [email protected].

Agenda Departments

Retirement and Elder-care Planning Seminar

Feb. 3: A retirement and elder-care planning seminar will take place from 10 to 11:30 a.m. at the Church in the Acres, 1383 Wilbraham Road, Springfield. Presenters include David Fedor, certified financial planner, practitioner, and chartered retirement planning counselor from Commonwealth Financial Network; Sharon Connor from Choices Elder Support; Mary-Anne Schelb from JGS Lifecare; Jennifer Kinsman from Acti-Kare; and Lisa Beauvais, estate-planning attorney. This event is free and open to the public. Call (413) 726-9044 to RSVP.

Free Legal Help Hotline

Feb. 8: The Hampden County Bar Assoc. will hold a Legal Help Hotline in conjunction with Western New England University School of Law from 4 to 7 p.m. at Western New England University School of Law, 1215 Wilbraham Road, Springfield. The volunteers will provide legal advice on a variety of topics, including divorce and family law, bankruptcy, business, landlord/tenant, and real estate. Additionally, in light of recent immigration developments, attorneys with immigration-law experience will be available to answer questions. Spanish-speaking attorneys will also be available. Individuals needing advice should call (413) 796-2057 to speak to a volunteer.

40 Under Forty Nomination Deadline

Feb. 16: BusinessWest magazine will accept nominations for the 40 Under Forty Class of 2018 through the end of the work day (5 p.m.) on Friday, Feb 16. The annual program, now in its 12th year, recognizes rising stars within the Western Mass. community, which includes Berkshire, Franklin, Hampden, and Hampshire counties. This year’s group of 40 will be profiled in the magazine’s April 30 edition, then toasted at the June 21 gala at the Log Cabin Banquet & Meeting House in Holyoke (see below). The nomination form, which can be found online HERE, requests basic information and can be supported with other material, such as a résumé, testimonials, and even press clippings highlighting an individual’s achievements in their profession or service to their community.

Inclusive Sports Sampler

Feb. 17: For parents of young adults who have an IDD (intellectual or developmental disability), there is one challenge shared by all: identifying inclusive and accessible recreational experiences in their local community that offer opportunities for peer connections and fun, at low cost. Best Buddies, CHD Disability Resources, and Extra Innings understand this challenge firsthand and have combined resources to offer a solution. These organizations are teaming up to present the Young Adult Sports Sampler. This event gives members of the community who have an IDD, ages 14-22, an opportunity to sample several activities at once, in one location. The Young Adult Sampler takes place from 10:30 a.m. to 12:30 p.m., at Extra Innings, 340 McKinstry Ave., #250, Chicopee. A wide range of accessible and inclusive activities will be offered, including dance and movement, martial arts, intro to sled hockey, Wiffle ball, baseball simulator, and intro to adaptive bikes. There is no cost to attend, but an RSVP is appreciated. Contact Jessica Levine at [email protected] by Saturday, Feb. 10.

EMT Training Program

March 5 to June 20: Holyoke Community College, in collaboration with the Quaboag Valley Community Development Corp. and Emergency Medical Training Solutions, is offering an EMT training program at the E2E: Quaboag Region Workforce Training and Community College Center at 79 Main St., Ware. The EMT-B Emergency Medical Technician Basic course meets on Mondays and Wednesdays from 6 to 10 p.m. and on select Saturdays from 9 a.m. to 3 p.m. The 13-week program consists of more than 170 hours of in-class lectures and additional online study, training, field trips, and workshops designed to prepare students for the state EMT certification exam. The course covers all aspects of emergency care, including patient handling, extrication, communication, working with law enforcement, legal issues, ethics, medical equipment, and safe transportation of patients. The course fee is $1,099 plus $200 for texts. For more information or to register, contact Ken White at (413) 552-2324 or [email protected], or visit www.hcc.edu/workforce.

Difference Makers

March 22: The 10th annual Difference Makers award program, staged by BusinessWest, will be held at the Log Cabin Banquet & Meeting House. The winners will be announced and profiled in the Jan. 22 issue. Difference Makers is a program, launched in 2009, that recognizes groups and individuals that are making a difference in this region. Tickets to the event cost $75 per person, with tables of 10 available. To order, call (413) 781-8600, ext. 100 or visit HERE. Sponsors to date include Sunshine Village and Royal, P.C. Sponsorship opportunities are still available by calling (413) 781-8600, ext. 100.

40 Under Forty Gala

June 21: BusinessWest’s 12th annual 40 Under Forty Gala is a celebration of 40 young business and civic leaders in Western Mass. The lavish cocktail party, to be held starting at 5:30 p.m. at the Log Cabin in Holyoke, will feature butlered hors d’oeuvres, food stations, and entertainment — and, of course, the presentation of the class of 2017. Also, the third Continued Excellence Award honoree will be announced. Tickets will go on sale soon at $75 per person (tables of 10 available), and the event always sells out quickly. For more information, call (413) 781-8600, ext. 100, or e-mail [email protected].

Daily News

SPRINGFIELD — The Hampden County Bar Assoc. will hold a Legal Help Hotline in conjunction with Western New England University School of Law on Thursday, Feb. 8, from 4 to 7 p.m. at Western New England University School of Law, 1215 Wilbraham Road, Springfield.

The volunteers will provide legal advice on a variety of topics, including divorce and family law, bankruptcy, business, landlord/tenant, and real estate. Additionally, in light of recent immigration developments, attorneys with immigration-law experience will be available to answer questions. Spanish-speaking attorneys will also be available. Individuals needing advice should call (413) 796-2057 to speak to a volunteer.

Daily News

AMHERST — Theresa Curry has been named executive director of Planned Giving at UMass Amherst. Curry, an attorney, has extensive experience in business and organizational development, nonprofit giving, and gift administration.

“We are delighted that Theresa Curry will be joining UMass Amherst’s development team,” said Vice Chancellor of Development and Alumni Relations Mike Leto. “She brings deep expertise in estate planning to this role, as well as her considerable impact and success in fund-raising for higher education.”

Curry comes to UMass Amherst from the University of New Hampshire Foundation, where she held several senior management positions in gift planning since 2012. Most recently, she served as assistant vice president for Gift Planning and Administration at UNH. She established UNH’s gift-planning program and played a major role in its recent $275 million fund-raising campaign.

Previously, Curry established gift-planning programs as regional director of Philanthropy at the ALS Assoc. and as the capital campaign manager for Merrimack College. She has worked as an employee, consultant, volunteer, and lawyer in gift planning since 1998. She holds a juris doctor degree from the William Mitchell College of Law in Saint Paul, Minn., and a bachelor’s degree in mathematics from the University of Minnesota. She is also a triathlete and distance runner.

Daily News

SPRINGFIELD — Robinson Donovan, P.C. promoted former law clerk Kailee Wilson to the role of associate attorney following her admission to both the Massachusetts and Connecticut bars.

Wilson is a 2017 graduate of the University of Connecticut School of Law. While attending law school, she also interned with the school’s Tax Clinic, gaining skills and insights that have proven invaluable to her current business practice. In addition, she is now a member of the Massachusetts Bar Assoc., the Hampden County Bar Assoc., and the Connecticut Bar Assoc.

“Kailee had a very successful year at Robinson Donovan, P.C., and we are thrilled that she is expanding her role at our firm,” said Partner James Martin. “Kailee has been a real asset to our firm, and we look forward to her having a successful career here.”

Wilson assists clients in the areas of business and corporate counseling, commercial real estate, and estate planning. Outside of work, she channels her passion for advocacy into her role as a volunteer coach with the Special Olympics and in the Alumni in Admissions program for her alma mater, Bates College.

Features

Engaging Work

JC Schnabl

JC Schnabl

The UMass Amherst Alumni Assoc. has been in business since 1871. Its informal mission — to engage alums and begin (and continue) a dialogue concerning the importance of giving back to the institution, hasn’t changed over the past 147 years. But like the university itself, the alumni association has been expanding, elevating its game, and developing new strategies for inspiring graduates to invest in their alma mater.

JC Schnabl’s office in Memorial Hall is decorated with something approaching a nautical theme. There are several large framed paintings of sailing ships, including the U.S.S. Constitution.

When asked about it, with the expectation of an acknowledged personal fondness for ships, sailing, or both, Schnabl, assistant vice chancellor of Alumni Relations and executive director of the UMass Amherst Alumni Assoc., said there was some of that. But there was much more to these choices for his walls, he admitted.

Indeed, he was looking for something that said ‘Massachusetts’ or ‘New England’ — sort of … maybe. But he was also looking for something that didn’t just say ‘Massachusetts’ or ‘New England,’ and would appeal to a broader audience.

“I didn’t want to put something up that was Boston-specific,” he explained. “Old Ironsides is kind of a national emblem, and it’s broadly applicable to our alumni audience.”

And in many ways, his job, and his office’s mission, is much the same. There is a local focus to it, obviously, because there are so many graduates of the university living and working in Massachusetts, with the largest concentration (nearly half the total) being inside the Route 128 beltway around Boston. But the reach, and the message, has to be broader, because there are alums — 265,000 of them, according to the latest count — in every state and dozens of countries.

And that message is, in a word, ‘engagement’ with UMass Amherst, with engagement being an immensely broad term that is generally synonymous with ‘involvement,’ which can obviously come in many forms and flavors, said Schnabl.

For These Alums, Engagement Has Become a Passion

Vinnie Daboul remembers how it all started, and he tells the story often, because he says it’s important.

It was back in 1995, when Daboul, now a partner with Sage Benefit Advisers, was working for Phoenix Home Life. He was invited by someone at the Isenberg School of Management, which he attended a decade earlier, to speak to students about his work and his industry. Read More:

Financial support is perhaps the most obvious and important. It is the elephant in the room and the key to almost every one of the university’s ongoing efforts to climb higher in the rankings of the nation’s top institutions, he noted, adding that there is a significant, and in many ways needed, blurring of the lines when it comes to the work done by alumni-relations offices and development offices, as we’ll see later.

But engagement — and involvement — come in many other forms as well, said Schnabl, from support of athletic teams to mentoring of students, soon-to-be-graduates, and alums; from networking to efforts of all kinds to help build the university’s brand.

“We’re the mechanism that the university employs to engage alumni — and students who are going to become alumni  —in the future of the university,” said Schnabl, summing up the overarching mission of his office. “In an environment where universities across the country are trying to turn their alumni associations into a broad fund-raising arm of the university, our chancellor has a belief that our strategy of engagement is equally important.

“We don’t want a scenario where the first time someone hears from the university, we’re asking for money,” he went on, adding, again, that money is vital to the school’s success. “Frequently, it’s ‘how can we help? How can we help with your career goals? How can we reconnect you with the university, a place where you spent four or five years and absolutely loved? How do we engage you with alumni who are doing things you like to do?’”

Put simply, the alumni office wants graduates to become involved in what he called a ‘lifelong relationship’ with the university, and certainly not one that ends when the diploma is received at that huge ceremony in the football stadium.

Schnabl, who came to the university from a similar post at the University of California at Los Angeles (UCLA), said he considered a number of potential landing spots as he commenced a search for jobs on the East Coast in early 2012 to be closer to his daughter as she attended school in North Carolina.

In UMass Amherst, he said, he saw a school on the rise, one that was building new facilities and building momentum at the same time. And he decided he wanted to be part of that.

And since arriving, and partly through his own lobbying efforts, UMass has elevated its game in the broad and ‘quirky’ (Schnabl’s word) world of alumni relations. Indeed, since his arrival, the alumni office has swelled from 16 full-time employees to 25, and has become more aggressive in its efforts to get alums involved in their alma mater.

For this issue, BusinessWest talked at length with Schnabl about this quirky business of alumni relations and how the university is committing more resources, and more attention, to the work of engaging its graduates.

School of Thought

There’s a large, framed map on a wall just outside a suite of offices in Memorial Hall. It details just where the university’s alums reside these days, and it’s colored, with dark red identifying the most heavily populated areas, white indicating the least populated regions, and progressively darker shades of pink showing those in between.

As might be expected, the Northeast, and especially Massachusetts, is dark red, as is much of Florida and some pockets of Arizona, the Carolinas, and California — the popular retirement spots, but also, in the case of the Research Triangle and Silicon Valley, where many graduates are finding jobs. Meanwhile, also as expected, huge swaths of the Midwest and South are white. Not many residents of those states go to UMass, and not many graduates go there to live or work.

Such information is obviously valuable, said Schnabl, but knowing where the graduates are is just a small piece of the puzzle when it comes to getting alums involved or engaged.

Communicating with these individuals is a much bigger piece, as is sending a message that will inspire as much as it keeps the recipient informed.

Other pieces include events such as homecoming and reunions (there’s a large one on campus for each class marking its 50th anniversary, for example), as well as programs to get alums involved in their school, like a job-shadowing initiative in a few weeks that will involve several companies in the Bay State and beyond.

All this and more comes under the purview of the UMass Amherst Alumni Assoc., which operates, as most similar operations do, as a 501(c)(3) nonprofit agency.

JC Schnabl says the broad mission for the alumni association is to engage alumni — and students who are going to become alumni — in the future of the university.

JC Schnabl says the broad mission for the alumni association is to engage alumni — and students who are going to become alumni — in the future of the university.

Around since 1871, nearly as long as the university, the association was created to engage graduates, said Schnabl, and, as he put it, “begin the dialogue concerning the importance giving back — of both their time and their money, and also being advocates for the university.”

That mission hasn’t changed in 147 years, but the manner in which it is carried out, at UMass and elsewhere, and the vehicles for doing so, including LinkedIn and Facebook, certainly have.

Schnabl has been in the alumni business, if you will, for more than 20 years now (after starting his professional career in law enforcement), and he’s seen a number of changes and emerging trends. Mostly, he’s seen forward-thinking colleges and universities become more serious about this business of alumni relations because of its importance to brand building and development.

So serious that schools, especially large public institutions, will now hire the best applicant they can find to lead such efforts, not the best applicant who is also an alum, as has been the case historically. Schnabl is an example — he did undergraduate work at the University of the Redlands just outside Los Angeles, and earned his MBA at the University of California at Irvine.

He stayed in California, and after working in law enforcement, “stumbled” into alumni relations, as he said most people working in this business do, by taking a job in that office at Long Beach State. He later took the lead job at Stanford.

As noted earlier, the UMass job was one of many he was considering when he decided he wanted to work close, but not too close, to his daughter. And it was one that intrigued him on a number of levels.

“UMass Amherst was poised for great things, and the alumni association was as well,” he said, adding that, when he interviewed for the position, he saw a school with considerable momentum and an alumni office with potential and an administration ready to make a bigger commitment to it.

Grade Expectations

As noted, there are several aspects to the work of all alumni offices, including the one at UMass, ranging from the writing, printing, and dissemination of magazines and newsletters to the staging of homecoming and other gatherings, to efforts to bring alumni from various academic programs, regions, and backgrounds together.

But at its core, the office’s primary focus now, more than ever, is to promote the value of philanthropy and thus increase constituent giving, and also to expand and promote available volunteer opportunities to broaden and diversify alumni support of the school’s students and its initiatives.

In other words, the office works to get people involved and — this is important — keep them involved, with involvement meaning writing checks to the university, but also much more.

When private universities graduate students, that’s not the first those students hear that it’s important to give back to the university. They hear it, starting not on the day they show up, but before they’re even thinking about going to that campus. They’re being indoctrinated into the notion that their support of the institution is going to be a lifelong commitment.”

It’s a process that needs to start early, and there must be constant reinforcement, said Schnabl, who talked about the need to instill what he called a “culture of philanthropy,” and notable progress with that assignment.

“When private universities graduate students, that’s not the first those students hear that it’s important to give back to the university,” he explained. “They hear it, starting not on the day they show up, but before they’re even thinking about going to that campus. They’re being indoctrinated into the notion that their support of the institution is going to be a lifelong commitment.

“Being a large public university that hadn’t really had that as part of our DNA, there was a lot of groundwork to lay,” he went on, adding that considerable work has been done in this regard. He started with a reference to the Commencement Ball.

As that name suggests, this is a gathering that takes place in the weeks leading up to commencement. Over the past several years, the event has seen explosive growth, from 700 attendees at the Student Union to more than 2,500 at a packed Mullins Center.

There is a fund-raising component to the ball, said Schnabl, noting that a portion of the ticket price is a donation to the university, hopefully the first of many.

“That makes them a donor to the university, which means we can communicate to those who participated and explain to them the importance of being a donor to the university,” he noted, “and how that money is going to help do everything from boost the rankings of the university to help other students come here and afford their time at UMass.”

There’s also the award-winning Multicolor Mile Run/Walk. This is an annual event at which participants — there’s a solid mix of students, alumni, faculty, and staff — traverse a one-mile loop through the campus while getting sprayed with liquid paint — hence the name. It’s fun event, but there’s a giving component here as well.

“They pay money to participate, and they take a ball that symbolizes their money and drop it in the bucket where they believe it should most effectively go in support of the institution,” he explained. “It usually winds up in the scholarship bucket.”

Yet, while working to stress the importance of philanthropy and giving back financially, the alumni association has also developed programs to engage graduates in other ways that build the brand.

One is the upcoming job-shadowing program, said Schnabl, adding that this is a new initiative designed to involve graduates in various fields with current students with an eye toward introducing them to potential job opportunities and giving them exposure to various business sectors.

“It’s an opportunity for a student to see what it’s like working for that industry in a way that being on campus doesn’t necessarily show them,” he explained, adding that it’s scheduled for January so that students can visit businesses near their homes while on winter break. “They get a day in the life at a particular business, but they also have exposure to an alum, to a professional field, and to a particular company so they can engage and potentially come through with jobs and internship possibilities.”

Several corporations, including Liberty Mutual, Target, Novartis, Genesis Health Care, the Pyramid Hotel Group, and others, are participating, he said, adding that more than 40 businesses, most of them in the Boston area, are hosting students.

Other initiatives include a mentoring program that also matches alums with current students, as well as affinity groups representing everything from various regions to the LGBT community. There’s also something called the Almuni Advisors Network, an online platform similar to LinkedIn.

“If a student or a young alum, or even an alum in transition, were looking to find out more about an industry or a career, they can tap into this wealth of information from people across the country and in a variety of different industries and set up an appointment to talk with them,” Schnabl explained. “They can take those career discussions and turn them into career opportunities.”

Meanwhile, volunteerism comes in many forms, from those in various industries advising the deans of specific schools to professionals advising individual students.

“Yes, their financial contributions are important, but their advocacy on behalf of the university is as important, if not moreso,” he noted, adding that alumni have been invaluable in communicating the importance of the university to economic development in the Bay State to the Legislature and the public at large.

Bottom Line

When asked how to measure success in his business — a question that’s being asked by many in that sector and in college presidents’ offices as well — Schnabl said there are a number of yardsticks.

They include everything from the number of hits on websites and clicks on specific articles in the magazines to attendance at the Commencement Ball, to the number of companies taking part in the job-shadowing program. The most important, obviously, is the level of donations to the school in question.

Ultimately, though, the greatest measures of success involve what is done with the dollars that are donated — new facilities, new programs, new opportunities for students to attend the university, and an upward trajectory in those all-important rankings of universities and individual schools within them.

Thus, some results are not visible, or measurable, for years.

For now, though, Schnabl believes UMass Amherst is making great strides in this business of alumni relations, and with building those lifelong relationships between graduates and the university that lie at its core.

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

Opinion

Opinion

By Rick Lord

The first half of the 2017-18 legislative session in Massachusetts was dominated by the issue of healthcare costs and the role employers should play in helping to close a budget gap in the state Medicaid program.

But larger battles await during 2018 as progressive activists seek to place three questions on the Massachusetts election ballot that would together impede economic growth for a generation. The initiatives would impose an 80% surtax on incomes more than $1 million for pass-through businesses, establish a $1.3 billion-per-year paid-leave program, and increase the minimum wage to $15 per hour. The three potential ballot questions would represent an unprecedented potential policy crisis for Massachusetts.

The constitutional tax amendment would raise from 5.1% to 9.1% the levy on income of more than $1 million per year, including income generated by subchapter S-corporations, LLPs, LLCs, partnerships, and other pass-through entities. The $1.9 billion tax increase would be paid by roughly 19,500 filers, 80% of whom are anticipated to file with some business income.

The paid-leave question would mandate 16 weeks of paid family leave and 26 weeks of paid medical leave for employees for a total projected cost of $1.3 billion.

The minimum-wage question would raise the wage from the current $11 per hour in annual $1-per-hour increments starting in 2019 until it reaches $15 an hour in 2022. That amounts to a projected increase of 36%.

Supporters of the paid-leave and minimum-wage questions filed the requisite number of signatures last month to move a step closer to the ballot. Massachusetts lawmakers now have until the end of April to consider and pass the initiatives. Any initiatives that are not adopted must gather and file an additional 10,792 signatures by July 3 to make the 2018 ballot.

The income-surtax constitutional amendment qualified for the ballot in 2016. In October, I joined four other prominent business leaders in filing a suit challenging the validity of the proposal, asserting that the amendment is riddled with constitutional flaws and would make the new tax essentially permanent and unchangeable.

“It is impossible to overstate the potential threat that these three ballot questions pose for Massachusetts employers.  The advocates supporting the questions are well-funded and are prepared to spend millions of dollars to get their message across to voters,” said John Regan, executive vice president of Government Affairs at Associated Industries of Massachusetts.

The ballot battle will take place just as employers begin to comply with the new Massachusetts Pay Equity Law on July 1. The law prohibits employers from discriminating based on gender in the payment of wages and other compensation for ‘comparable’ work. Many employers are already undertaking the internal wage studies that provide a safe harbor from litigation under the statute.

Rick Lord is president and CEO of Associated Industries of Massachusetts.

Banking and Financial Services Sections

Adding Things Up

Nicholas LaPier, CPA

Nicholas LaPier, CPA

By Nicholas LaPier

Ah, tax reform.

As long as the U.S. has had a federal tax, candidates running for office have promised to simplify and make reforms to the tax code. These promises always fall positively on the ears of the electorate, but often end up on the cutting-room floor.

President Trump campaigned that he wanted to reform the tax code, which, in his opinion, would bring back business, and jobs, to America. In Trump’s opinion, reducing the corporate tax rates would entice American businesses to stay here and not move operations and jobs overseas. Trump also believes that reducing personal taxes that individuals pay would translate into enhanced consumer spending, which is an important element of economic growth. Finally, making sweeping reforms to the federal tax code would also simplify it, and allow for many taxpayers to easily understand and file their own taxes.

True, the federal tax code is complicated. It is hard to read and harder to understand. It may even be unfair or inequitable to some. Its many pages of rules, regulations, and interpretations require many taxpayers to hire professionals to assist them in preparing and filing their required annual tax returns. After all, it is a living document more than 100 years in the making.

But what is this they call tax simplification and reform? Is it something governance does to keep busy between the dog days of summer and the winter solstice? Is it an honest intention to create a simpler, fairer system for all of us to understand and employ? Or is it a necessary act to adjust a system of taxation that will boost our economy and create jobs?

I proffer that it is all of that. The Tax Act signed by president Trump on Dec. 22 is the most comprehensive piece of tax legislation enacted in more than 30 years. Almost all of the provisions began last week, on Jan. 1.

Here’s a quick primer.

Corporate Taxation

First, let’s address the reforms and simplification of the federal corporate tax laws.

Although not in its truest form, the new law does create, for the first time, a virtual flat tax. Strange how this nomenclature never got any media attention. After 2017, U.S. corporations will now have a flat 21% corporate tax rate, truly reform, which Washington believed would be commensurate with, or at least fairly attractive compared with, corporate tax rates around the globe. Further, the act eliminates the corporate alternative minimum tax, which goes hand in hand with the concept of a flat corporate tax rate..”

Although not in its truest form, the new law does create, for the first time, a virtual flat tax. Strange how this nomenclature never got any media attention. After 2017, U.S. corporations will now have a flat 21% corporate tax rate, truly reform, which Washington believed would be commensurate with, or at least fairly attractive compared with, corporate tax rates around the globe. Further, the act eliminates the corporate alternative minimum tax, which goes hand in hand with the concept of a flat corporate tax rate.

Other notable changes include expanding the bonus-depreciation rules, which, unlike many other parts of the act, became effective for assets purchased after Sept. 27, 2017.  The act also significantly enhances the amount of depreciation allowed on business vehicles, which, prior to 2018, was limited. An interesting non-publicized change was the full elimination of the business deduction for meals and entertainment, compared to the previously allowed 50% deduction.

All of these changes are, in fact, tax reforms, but not necessarily tax simplification. The actual process of preparing a corporate tax return is still complex, with numerous calculations, add-backs, subtractions, credits, etc. that didn’t go away with the act, as well as other sundry forms that are still required to be attached to a corporate tax return.

Since these new changes all took effect on Jan. 1, the real economic effect won’t be felt for years to come. Some pundits argue that many U.S. corporations don’t pay the maximum rates anyhow, and the reason why jobs were shifted over the borders and overseas was because of business opportunities and the lower cost of wages. Others believe that the tax savings will either transfer to shareholders as additional dividends, or, if corporations hold onto the cash, will increase the market value of their stock.

Washington wants us to believe otherwise, suggesting that overall surplus corporate money (saved vis-a-vis lower taxes) will be spent here on economic development and used to hire more people. This may be closer to the truth when you consider that smaller, closely held, and non-public corporations do not necessarily worry about shareholder value, nor have the benefits of tax credits and creative tax accounting that publicly traded corporations may have.

Personal Income Tax

In regards to personal income taxes, there were numerous changes made, but, in the interest of brevity, I will highlight those with the most impact.

Congress did give all tax filers a year-end gift by reducing the personal income tax rates, and brackets thereon, across the board. As an added bonus, the act made no changes in the tax rates for qualified dividends or long-term capital gains, keeping those lower rates in place.

At first glance, the reduced rates and other sundry changes should have a positive impact on almost everyone.

Except for the income tax-rate reductions, the biggest reform in the new Tax Act is the significant increase in the standard deduction that all filers will get. The act almost doubles the amount of the standard deduction, which will result in many taxpayers no longer itemizing their deductions. Some state senators lobbied heavily against putting a cap of $5,000 ($10,000 for a married couple) on the state and local tax (SALT) deduction, and among others, the National Assoc. of Realtors hit Congress hard against the mortgage-interest cap, and the possible change to the tax exemption on the gain on the sale of a home (which didn’t get changed). Thus, the much-publicized debates on the limits on state and local tax deductions and the mortgage-interest deduction became mostly moot points.

Additionally, filers will no longer be able to deduct unreimbursed employee expenses, which, if in excess of 2% of their adjusted gross income, would have otherwise been allowed for other itemized deductions. These few changes alone result in tax-filing simplification for millions of filers because they may now qualify for the traditional short-tax-form filing. Expect the IRS to amend the filing rules for who qualifies to use the short-form 1040-EZ compared to the long-form 1040.

The act has eliminated the personal exemptions, which in 2017 filers still have a deduction of up to $4,050 per person. To help counter the tax hit for this, the act has doubled the child tax credit from $1,000 to $2,000, and increased the amount that was refundable to a maximum of $1,400. This is a good tax benefit to qualified low-income filers with dependents. The benefit to other filers is an increase in the threshold of adjusted gross income before the child tax credit is eventually phased out entirely. This new limit is at $200,000, compared to $75,000 under prior law; for a married couple, these amounts are now $400,000, compared to $110,000 in 2017.

Aside from the adjustment to the standard deduction and the reduced tax rates, most of the other changes are far from simple, nor do they qualify as tax reform. For example, the act has a complicated formula to calculate how much of the child tax credit can be refundable, with specific criteria including what type of earned income qualifies, family size, and maximum income limits. Also, deductions that are allowed on page one of the long form, called above-the-line deductions, are still voluminous, and tricky.

Alternative minimum tax (AMT) is still in play, albeit with some minor increases to the limits thereto. Finally, if you are a shareholder in a flow-through business like a partnership or S-corporation, how you calculate the 20% deductible portion, combined with rules on limitations on owner wages and business type, is very complex.

In the end, how much each person and family saves as a result of all these reforms will vary, until an actual tax return is prepared for 2018.

Estate Taxation

Included in the Tax Act is the doubling of the estate- and gift-tax exclusion, as well as the generation-skipping tax (GST) exemption. This can also be deemed a year-end gift because, for federal tax purposes, the scope of taxpayers subject to this tax has been significantly reduced. This change alone is pure tax reform.

Affordable Care Act

Call this reform or political posturing (or both); the first major modification of the original Affordable Care Act (ACA) has become law. As part of the Tax Act, filers who do not have health insurance will no longer be assessed the healthcare penalty, otherwise known as the individual shared responsibility requirement, after 2017. Not only will this save some filers money (reform), it will definitely make their tax filing simpler, removing the very difficult-to-prepare Form 8965 from the return.

State Tax

This article has focused on the new federal Tax Act without taking into consideration the possible impact on your own state income tax. For individual filers, unless you live in one of the last seven states that have no income tax (Alaska, Florida, Nevada, South Dakota, Texas, Washington, and Wyoming), the many changes to the federal tax code will most likely have an impact on your own state taxes.

Many states are ‘piggyback’ states, meaning they take your federal adjusted income as a base, then have various add-backs and subtractions, before getting to their own taxable income. For example, Massachusetts never recognized the principles of bonus depreciation, which results in federal-to-state tax differences. As far as the new federal deduction for flow-through income, it will be interesting if any of the states will allow for that; it may already be provided for under existing state law, or it may take specific legislative action to adopt.

Regardless, you should take into consideration how any of the new federal provisions will impact you on your own state tax return. When in doubt, always consult a professional tax advisor.

By the time the ink has dried on this article and published, the new Tax Act will be law, and government lawyers will be putting the finishing touches on the official final regulations. Interpretations and minor fixes will surely follow, well into 2018.

Many of the new tax-law changes will expire after 2025, so expect that the next round of tax simplification and reform will be here before long.  Stay tuned.

Nicholas LaPier, CPA is the principal at Nicholas LaPier CPA PC in West Springfield; (413)732-0200; [email protected]

DBA Certificates Departments

The following business certificates and trade names were issued or renewed during the month of December 2017.

AMHERST

Amherst Knights of Columbus #1619
45 Boltwood Walk
William Dion

The English Pub
15E Pleasant St.
Gerald Jolly

Harvest Market
1150 West St.
Peggy Thibbitts

Ichiban Asian Bistro
104 North Pleasant St.
Hangzhang Huang

Leslie Lauf, LICSW
150 Fearing St.
Leslie Lauf

Mixed Nuts Cooperative
893 West St.
Trustees of Hampshire College

Paradise of India
87 Main St.
Tarlochan Singh, Kuldip Khinda

The Prescott Bakery
893 West St.
Trustees of Hampshire College

Rafters Sports Bar & Restaurant
422 Amity St.
Gerald Jolly

Wings over Amherst
181D University Dr.
Harold Tramazzo

BELCHERTOWN

Tom’s Odd Jobs & Snowblowing
11 Laurel Ridge Dr.
Thomas Hresko

CHICOPEE

Lopuk Realty
125 Broadway
Gary Lopuk

TrueHeart Enterprise
234 Exchange St.
Lolitta Trueheart Lowe, Angela Trueheart

EASTHAMPTON

Rail Trail Auto Sales
1 Loomis Way
Kevin Netto, Jovita Netto

Realized Learning
47 Clark St.
Abigail Forcier

EAST LONGMEADOW

Alpha Waves DJs
84 Oakbrook Dr.
Dan Chrisis

Redstone Wealth Management, LLC
264 North Main St.
Anthony Cianflone

Spray Right Foam Insulations
49 Gerrard Ave.
Nathan Abdelmaseh

HADLEY

Dunkin’ Donuts
331 Russell St.
Mason Donuts, LLC

Dunkin’ Donuts
142 Russell St.
Mason Donuts, LLC

Friendly’s
455 Russell St.
Gary Glenn

Hillside Pizza
173 Russell St.
JKBC, LLC

Huaning Services
10 Indian Pipe Dr.
Jianhua Yang

Plainville Farm
135 Mt. Warner Road
Walter Czajkowski

HOLYOKE

K & D Auto Sales
18 Kay Ave.
Alexander Oquendo

Posters
214 Maple St.
Waybe Worsham, Nancy Worsham

TWC Auto Body & Repair
56 Jackson St.
Jamil Roman

LONGMEADOW

Night Owl Knots
38 Chiswick St.
Nicole Loud

Q5 Analytics
573 Wolf Swamp Road
Michelle van Schouwen

LUDLOW

Fresh Cuts By Toni
123 Shawnigan Dr.
Toni Marcus

Roy’s Auto Service
935 Center St.
Roy Cote

NORTHAMPTON

Brightworks Inc.
15 Higgins Way
Douglas McCarroll

Context Capital Asset Management, LLC
123 South St., #2
Melissa Frydlo

Ernie’s Towing
376 Easthampton Road
Frank Fournier III

Finding Earth Works
29 Columbus Ave.
Alexandra Risley

Haven Body Arts
108 Main St.
Penelope Silverstein, Peter Kerantzas

Lean Innovation Institute
9½ Market St.
Paul Silva

More Than Skin Deep
150 Main St.
Diana Cerutti

Richard Huntley & Sons
254 Easthampton Road
Richard Huntley

TommyCar Auto Group
347 King St.
Carla Cosenzi Zayac

Wayside Auto & Truck Sales
376 Easthampton Road
Frank Fournier III

PALMER

Palmer Motorsports Park
58 West Ware Road
Fred Ferguson

Ramadon’s Package Store
2020 Main St.
Charles Ramadon

Sam’s Food
1078 Park St.
Muhammad Javid

Spera Landscaping
64 Commercial St.
Anthony Kinley

Van Zandt Snow Plowing
19 Forest St.
Robert Van Zandt

You R Special
1020 Central St.
Roslyn Banks

SOUTHWICK

Moolicious Farm
258 Feeding Hills Road
Joseph Deedy

Southwick Civic Fund Inc.
258 Feeding Hills Road
Joseph Deedy

Wolfe Path Farm
76 Coes Hill Road
Clifford Wolfe

SPRINGFIELD

Carney Diggs Construction
212 Ambrose St.
Martin Carney Jr.

Chef It Up Catering
57 Macomber Ave.
Carla Edmonds

CM Carpentry and Remodeling
232 Ambrose St.
Chris Monette

Comics and Cards
890 Carew St.
Maeghan Denise

E and Jay Transport
34 Mansfield St.
Elvis Malone

Joseph Mini Mart
125 Dwight St.
Hamidah Imran

Law Offices of Alice E. Kundl
115 State St.
Alice Kundl

Massachusetts Barber Expo
74 Oklahoma St.
Tyrone Miranda

Mi Cultura
304 Worthington St.
Horaida Cardona

Reynoso Construction
92 Grenada Terrace
Florencio Reynoso

Ron DeSellier Electric
97 Goodwin St.
Ronald DeSellier

Rosegold Lavish
145 Marsden St.
Edaysha Garrett

Sam’s Food Store
266 Belmont Ave.
Nasim Khalid

The Sporting Edge Marketing
208 Island Pond Road
Edard Guczek

Tatted Lace Creations
137 Bacon Road
Karen Northwood

Venta Pro, LLC
34 Front St.
Alec Upperton

Yabucoa Used Tire
218 St. James Blvd.
Francisco Ortiz

WEST SPRINGFIELD

Healthtrax Fitness and Wellness
155 Ashley Ave.
Marina Lebo

In and Out Deli Market
205 Elm St.
Goksal Cicek

Lee’s Painting Co.
105 Heywood Ave.
Dwight Lee

Lincare Inc.
53 Capital Dr.
Susan Yanush

Pavel Pavement Maintenance
70 Windsor St.
Michael Crean

Sarah Albert, LICSW
111 Elm St.
Sarah Albert-Perry

Sibley Property Services
101 Sibley Ave.
John Alexander

WILBRAHAM

The Burger Bar
2341 Boston Road, Unit 101
Laurie Bongioni

HobbyCosmo.com
1028 Stony Hill Road
Xuan Le

Inside-Out Home & Garden, LLC
2040 Boston Road, Unit 15
Norman Corigliano

Sugar DL’s Baked Goods
2133 Boston Road, Unit 6B
Berneice Dixon

Chamber Corners Departments

1BERKSHIRE
www.1berkshire.com
(413) 499-1600

• Jan. 27: BYP Winter Ball, 7-11 p.m., hosted by Country Club of Pittsfield. Let’s take an evening to dress up and enjoy a ball together. It’s an inexpensive way to enjoy an elegant evening with music, heavy hors d’oeuvres, elegance, and an excuse to dress to the nines — and much more — with friends. Cost: $25 for members, $35 for non-members.

GREATER CHICOPEE CHAMBER OF COMMERCE
www.chicopeechamber.org
(413) 594-2101

• Jan. 23: B2B Roundtable, 8-9 a.m., hosted by Polish National Credit Union, 923 Front St., Chicopee. Sponsored by CHH Engraving Inc. An opportunity to connect and increase your contacts, generate leads, and establish relationships with other businesses. Cost: free to chamber members, but limited to one representative per business industry. Call Sarah Williams at (413) 594-2101, ext. 103, for more information or to sign up.

• Jan. 31: ChamberMaster Training, 9-11 a.m., hosted by Hampton Inn Chicopee, 600 Memorial Dr. This is a brief presentation on how to use ChamberMaster for chamber members. This is a great tool for all chamber members for some free advertising. Cost: free to chamber members. Sign up online at chicopeechamber.org/events.

GREATER EASTHAMPTON CHAMBER OF COMMERCE
www.easthamptonchamber.org
(413) 527-9414

• Jan. 18: Celebrate Success Event, 5-8 p.m., hosted by Delaney House, 3 Country Club Road, Holyoke. The evening will celebrate the successes of 2017, share what has been learned along the way, and examine where the chamber is headed in 2018. The event will honor winners of the Business, Business Person, and Innovative Entrepreneur of 2017. In addition, we will reveal winners of the President’s Award and the Ambassador of the Year. We will also celebrate member milestones. For more information, visit www.easthamptonchamber.org, or call the chamber office at (413) 527-9414.

• Feb. 8: Networking by Night, 5-7 p.m., hosted by the Boylston Rooms, 122 Pleasant St., Suite #112, Easthampton. Sponsored by Tanya Costigan Events. This is a great networking opportunity and an opportunity to tour the new Boylston Rooms.

GREATER HOLYOKE CHAMBER OF COMMERCE
www.holyokechamber.com
(413) 534-3376

• Jan. 10: The Chamber Coffee Buzz Morning Networking, 7:30-9 a.m. Check the chamber website for location. The Coffee Buzz is a great way to jump-start your day with an opportunity to meet business and community leaders while enjoying coffee and a light breakfast. Coffee sponsored by Spradley Deluxe Coffee. Cost: free to the business community. Sign up online at holyokechamber.com or call (413) 534-3376.

• Jan. 17: Chamber After Hours, 5-7 p.m., hosted and Sponsored by Applebee’s, 225 Whiting Farms Road (at intersection of Holyoke Mall). Join us for a casual networking experience. Enjoy complimentary appetizers and drink specials. Cost: $10 for members, $15 for non-members. Sign up online at holyokechamber.com.

• Jan. 24: Candidate & Elected Officials Reception, 5-7 p.m., hosted by Gary Rome Hyundai, 150 Whiting Farms Road, Holyoke. Sponsored by bankESB, Dowd Insurance, the Republican, Marcotte Ford, Comcast Business, Holyoke Medical Center, and Ferriter Law. An enjoyable evening where local and state legislators, administrators, and dignitaries are celebrated. Mingle with this year’s candidates and elected officials in a casual setting. Ticket price includes appetizers, food stations, and drinks. Cost: $40. Sign up online at holyokechamber.com.

GREATER NORTHAMPTON CHAMBER OF COMMERCE
www.explorenorthampton.com
(413) 584-1900

• Jan. 10: January Arrive @5, 5-7 p.m., hosted by Hitchcock Center for the Environment, 845 West St., Amherst. Sponsored by PeoplesBank. A networking event. Cost: $10 for members.

• Feb. 7: February Arrive @5, 5-7 p.m., hosted by Christopher Heights, 50 Village Hill Road, Northampton. A networking event. Cost: $10 for members.

• March 7: March Arrive @5, 5-7 p.m., hosted by 50/50 Fitness, 251 Russell St., Hadley. Sponsored by Applied Mortgage, a division of Merrimack Mortgage Co. A networking event. Cost: $10 for members.

GREATER WESTFIELD CHAMBER OF COMMERCE
www.westfieldbiz.org
(413) 568-1618

• Jan. 8: January Mayor’s Coffee Hour, 8-9 a.m., hosted by Western Massachusetts Hospital, 91 East Mountain Road, Westfield. Join us for our monthly Mayor’s Coffee Hour with Westfield Mayor Brian Sullivan. This event is free and open to the public. Call the chamber office at (413) 568-1618 to register for this event so we may give our host a head count.

• Jan. 10: January After 5 Connection, 5-7 p.m., hosted by Armbrook Village, 551 North Road, Westfield. Refreshments will be served. A 50/50 raffle will benefit the chamber scholarship fund. Bring your business cards and make connections. Cost: free for chamber members, $10 for potential members (cash or credit paid at the door). Online registration will be available at www.westfieldbiz.org. For more information, call Pam at the chamber at (413) 568-1618.

SOUTH HADLEY and GRANBY CHAMBER OF COMMERCE
www.shgchamber.com
(413) 532-6451

• Jan. 23: Annual Meeting, 5:30-8:30 p.m., hosted by Willits-Hallowell Center, Mount Holyoke College, 26 Park St., South Hadley. An opportunity for chamber members to socialize with old friends in the business community and make new ones. A cocktail hour will be followed by dinner. The brief meeting will introduce the board of directors, describe the chamber’s various committees and their functions, and open discussion of 2018 calendar/plans/suggestions for the coming year.

SPRINGFIELD REGIONAL CHAMBER
www.springfieldregionalchamber.com
(413) 787-1555

• Jan. 10: Professional Women’s Chamber Luncheon, 11:30 a.m. to 1 p.m., hosted by Carriage House, Storrowton Tavern, 1305 Memorial Ave., West Springfield. Featuring author Dr. Valerie Young on “The Imposter Syndrome.” Sponsored by the Eastern States Exposition. Cost: $35 for members, $40 general admission, $25 for students. To make a reservation, visit www.springfieldregionalchamber.com, e-mail [email protected], or call (413) 755-1310.

• Jan. 11: Lunch ‘n’ Learn, 11:30 a.m. to 1 p.m., hosted by the Colony Club, 1500 Main St., Springfield. Panel discussion, “Workplace Sexual Harassment in the Wake of the Harvey Weinstein Scandal: What Employers Need to Know to Protect Themselves,” presented by Skoler, Abbott & Presser. Cost: $30 for members ($35 at the door), $40 general admission ($45 at the door). To make a reservation, visit www.springfieldregionalchamber.com, e-mail [email protected], or call (413) 755-1310.

• Jan. 23: C-Suite Conversations & Cocktails, 5-7 p.m., hosted by CityStage, One Columbus Center, Springfield. Members-only event. Cost: $25 in advance, $30 at the door. To make a reservation, visit www.springfieldregionalchamber.com, e-mail [email protected], or call (413) 755-1310.

WEST OF THE RIVER CHAMBER OF COMMERCE
www.ourwrc.com
(413) 426-3880

• Jan. 18: Networking Lunch, noon to 1:30 p.m., hosted by Carrabba’s Italian Grill, West Springfield. Only members or guests of members may attend. Enjoy a sit-down lunch while networking with fellow chamber members. Each attendee will get a chance to offer a brief sales pitch. Attendees will order off the menu and pay separately that day. We cannot invoice you for these events. Register online at [email protected].

• Feb. 13: Lunch & Tour at the Bistro LPVEC – West Springfield, noon to 1:30 p.m. Join fellow members and non-members for a networking lunch at the Bistro at Lower Pioneer Valley Educational Collaborative, followed by an informative discussion on the value of gaining skills in the trades industry and how we can promote to fill local jobs. Sponsorships are available for this event. Register online at [email protected].

YOUNG PROFESSIONAL SOCIETY OF GREATER SPRINGFIELD
springfieldyps.com

• Jan. 18: January Third Thursday, 5-7 p.m., hosted by Springfield Country Club, 375 Elm St., West Springfield.

Court Dockets Departments

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

HAMPDEN DISTRICT COURT
LKQ Corp. v. E & T Auto Body Inc.
Allegation: Money owed for goods sold and delivered: $3,647.50
Filed: 11/20/17

Angel N. Quintana v. Karaaslan Realty, LLC and Pizza Works
Allegation: Negligence, slip and fall causing injury: $6,688.04
Filed: 12/7/17

McCormick-Allum Co. Inc. v. Atlantic Furniture Inc.
Allegation: Money owed for HVAC and gas repair work: $14,891.69
Filed: 12/11/17

HAMPDEN SUPERIOR COURT
John Maloni v. James Garini
Allegation: Breach of contract: $25,000+
Filed: 12/1/17

Raymond Tirrell v. Eastern States Exposition
Allegation: Wage and hour violations, misclassification of employee as part-time and withholding of overtime pay: $100,000
Filed: 12/6/17

Specialty Bolt & Screw Inc. v. Stored Solar J&WE, LLC
Allegation: Money owed for goods sold and delivered: $28,695.06
Filed: 12/6/17

Ellen Zordani v. Centro Enfield, LLC and Global Management Solutions Inc.
Allegation: Slip and fall causing injury: $20,000+
Filed: 12/11/17

HAMPSHIRE DISTRICT COURT
Split Excavating Inc. v. Wildwood Court Management Inc.
Allegation: Failure to pay for plowing services: $11,525
Filed: 12/6/17

Melissa O’Neill v. Full Tilt Auto Body Inc.
Allegation: Unfair and deceptive business practices, conversion of automobile: $15,000
Filed: 12/13/17

HAMPSHIRE SUPERIOR COURT
Donald Kendall v. Home Depot USA Inc. and Electric Eel Manufacturing Co.
Allegation: Product liability, negligence causing injury while using electric-powered plumbing snake: $50,000
Filed: 11/27/17

Richard P. Halgin v. William J. Botempi, DMD, MD and Berkshire Facial Surgery Inc.
Allegation: Dental malpractice
Filed: 12/7/17

Daily News

SPRINGFIELD — Skoler, Abbott & Presser, P.C. announced that attorney John Gannon was named a partner in the firm on Jan. 1. Gannon, who has been with the firm since 2011, focuses his practice on employment litigation, workplace-safety laws and OSHA compliance, enforcing non-competition and confidentiality agreements, and wage-and-hour compliance. He also provides day-to-day advice to businesses with questions about workplace-related issues.

“We are thrilled that John has accepted partnership in the firm,” said attorney Marylou Fabbo, a partner at Skoler Abbott. “John has demonstrated the expertise and leadership necessary to provide our clients with the best possible legal service, whether that means taking a case to trial or helping businesses protect their rights and assets.”

Gannon is a frequent speaker on employment-related legal topics for a wide variety of associations and organizations, and was selected by BusinessWest as a 40 Under Forty honoree in 2016. He is a member of the Massachusetts, Hampden County, Connecticut, and American bar associations. He also sits on the board of directors for Riverside Industries, a not-for-profit human-services agency that serves people with perceived limitations and disabilities, and Educational Resources for Children, an Enfield nonprofit that provides out-of-school-time programs for children.

“I am excited to enter this next phase in my career, and am honored to be a partner in one of the leading labor and employment law firms in the country,” Gannon said. “I look forward to helping the firm further expand its expertise on behalf of our current and future clients, and I’m privileged to be a contributing member to the Pioneer Valley business community for the foreseeable future.”

Daily News

LONGMEADOW — Healthcare today requires multi-dimensional leaders whose knowledge spans professional leadership, healthcare, science, and information technology. Coupled with the dynamic complexities of the healthcare system, increasing compliance regulations, technical advances, and higher costs, the demand for professionals who have expertise in both healthcare management and organizational leadership is rapidly rising. Medical and health service managers have strong career prospects, with projected employment growth of 17% from 2014 to 2024, much faster than the average for all occupations.

To respond to this growing need, Bay Path University has launched a master of science (MS) degree program in Healthcare Management, now enrolling for February 2018.

“As with all of our programs, the curriculum for the MS in Healthcare Management supports the candidate in developing his or her skills in decision making, communication and presentations skills, interpersonal relations, and being an agent of change — all of which are needed for key level management positions,” said Liz Fleming, associate provost and dean, School of Education, Human and Health Sciences. “We are proud to add it to our increasing catalog of undergraduate and graduate certificates and degree programs in health-related fields that have been shown to result in immediate job placements upon completion.”

Healthcare administrators come from a wide variety of backgrounds. Some may have direct patient-care experience, while others may have specialized in business, administration, public health, or a specific area of healthcare, including human resources. This program is designed for individuals with or without a related undergraduate degree who hope to shape the future of healthcare.

Bay Path University’s MS in Healthcare Management, led by Terry DeVito, aims to prepare graduates for leadership roles in both traditional and non-traditional settings and industries including healthcare organizations and facilities, consulting, law, insurance and government agencies, pharmaceutical companies, and healthcare informatics and analytics. The program is designed to address the multi-dimensional complexities facing the 21st-century healthcare industry as it transforms into a business model while maintaining the humanistic needs of patients’ individual needs.

The curriculum is structured in a manner that embeds foundational information that prepares candidates for additional credentialing opportunities for professional career advancement. DeVito’s practice as a registered nurse, hospital administrator, and educator bring firsthand knowledge regarding quality in healthcare service delivery and the qualities required in leadership roles.

To learn more about this program, visit www.baypath.edu/healthcaremanagement.

Court Dockets Departments

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

CHICOPEE DISTRICT COURT

Julio Toledo v. Baystate Medical Center
Allegation: Negligence and assault and battery causing injury: $1,194.17
Filed: 11/24/17

HAMPDEN DISTRICT COURT

All-Terior Painting, LLC v. 6 Woods Restoration Inc. d/b/a Rainbow Restoration and Joseph Wood individually
Allegation: Breach of contract, money owed for services completed: $19,646
Filed: 11/21/17

Julie Donahue v. PRRC Inc. d/b/a Price Rite
Allegation: Slip and fall causing injury: $24,000
Filed: 11/22/17

HAMPDEN SUPERIOR COURT

Cynthia Girand v. Big Y Foods Inc.
Allegation: Slip and fall causing injury: $63,508.25
Filed: 11/14/17

Jessica Rodriguez v. Pioneer Spine & Sports Physicians, P.C.
Allegation: Negligence causing injury: $14,894.08
Filed: 11/20/17

Emily McKay, et al, on behalf of themselves and all others similarly situated v. Mardi Gras Entertainment d/b/a Center Stage, Anthony L. Santaniello, and its other corporate officers
Allegation: Employment contract dispute; misclassification as independent contractors, thereby depriving plaintiffs of wages, tips, and other benefits of employment
Filed: 11/20/17

Alton E. Gleason Co. Inc. v. Rykor Concrete & Civil Inc. and United States Fire Insurance Co.
Allegation: Money owed for services, labor, and materials: $61,192.40
Filed: 11/28/17

Erica Diaz v. Pioneer Valley Transit Authority and Springfield Area Transit Co.
Allegation: Negligence causing injury when PVTA bus struck plaintiff’s motor vehicle: $51,290.74
Filed: 11/30/17

HAMPSHIRE DISTRICT COURT

Rieker Shoe Corp. v. Shoefly Shoe Salons, LLC
Allegation: Money owed for goods sold and delivered: $22,552.31
Filed: 11/15/17

HAMPSHIRE SUPERIOR COURT

Easthampton Precision Manufacturing v. Samson Manufacturing Corp.
Allegation: Breach of contract: $418,972.35+
Filed: 11/15/17

Dorothy Gabriel v. Turn It Up Inc.
Allegation: Slip and fall causing injury: $227,346.14
Filed: 11/24/17

Theodore Z. Davidson and Susan Davidson v. OSJ of North Adams, LLC
Allegation: Negligence causing injury: $796,105
Filed: 11/24/17

Features

Future Tense

futuretenseFrom the beginning, perhaps the hardest thing about being in business is trying to figure out what’s coming next, how to prepare for it, how, perhaps, to capitalize on it, and, well, how to stay in business.

And at the rate technology is advancing and society is changing, this assignment has probably never been more challenging. Just ask the former owner of a Blockbuster Video franchise — although that example is dated and almost cliché.

But this much higher degree of difficulty shouldn’t stop business owners and managers from trying.

And that is the message — actually, one of many — that Delcie Bean, founder of Paragus Strategic IT and one of the region’s most heralded entrepreneurs, intends to leave with attendees of a highly anticipated series of breakfast lectures being produced by BusinessWest and sponsored by Paragus and the Jamrog Group, with additional sponsorships available. The program is unique in that the audience will be capped at 40, and attendees must be the owners of ventures with at least $1 million in annual sales.

The first installment of the Future Tense series, set for Feb. 22 at Tech Foundry in downtown Springfield, is loosely titled “An Unprecedented Technology Disruption.” That name speaks volumes about what’s on the horizon and should get the attention of every area business owner.

Delcie Bean

Delcie Bean

What we think of as fast now would be twice as fast next year and twice as fast the year after that.”

If it doesn’t, some of these comments from Bean certainly will. He told BusinessWest there are four main drivers, if you will, of this technology disruption — a confluence of extremely powerful forces, as he called it. These include virtual/augmented reality, autonomous driving, 3-D printing, and artificial intelligence/machine learning. Each one is significant in its own right, he said, but all four of them coming at once? This will be historic in its influence on business and society in general.

“We have these 40-year cycles, and when you look at the Internet and the impact it had on the latest cycle … the experts, the people who make a living predicting these things are saying that the confluence of these four things coming together is going to have four times the impact on the world economy that the Internet did, and it’s going to have that impact over the course of a relatively short period of time,” Bean explained.

“We’re 10 years into the current 40-year cycle,” he went on. “So they’re saying that, over the next 30 years, the confluence of this is all going to happen. And what’s really interesting about this is not the technology, but the rate of change; we are going to see markets, technologies, companies, and work evolve at a rate of change we’ve never seen in the history of mankind. The rate of change is going to be exponential.”

To drive these points home, no pun intended, Bean focused, as he will during the breakfast program, on one of those aforementioned forces — autonomous driving.

As the technology advances and becomes mainstream, he noted, there will be a powerful ripple effect that will impact most all businesses related to the automobile and transportation, and economic tremors felt in communities of all sizes.

The lowest-hanging fruit when it comes to anticipating change is the trucking industry and the obvious impact on jobs, said Bean, adding that, a few years later, the next ripple would be car ownership and a sharp decline in the same.

“Most people would subscribe to a car service, like a Netflix, but they wouldn’t own a car,” he explained. “And you look at what that does; if people don’t own cars, the concept of car dealerships goes away. Then gas stations go away, because you won’t be concerned about finding a convenient gas station to fill up your car — fleets will have refueling stations.

Fast Facts

What: ‘Future Tense’ a BusinessWest breakfast lecture series;

When: Over the next year; the first program, is slated for Feb. 22

Where: Tech Foundry,
1391 Main St., Springfield

Sponsors: Paragus Strategic IT, The Jamrog Group, Meyers Brothers Kalicka, P.C.. Additional sponsorships available

For More Information or to purchase tickets:
Call (413) 781-8600.

“And if there’s no gas stations, there’s no convenience stores, because the convenience store loses a lot of its impact if it’s not attached to a gas station,” he went on. “And the further out you go … you look at the impact on parking and the impact parking has on real estate, and the impact that real estate has on where people live … the ripples get wider and wider, and the further out you go, the bigger the impact on the U.S. economy and the global economy as a whole.”

And that’s just autonomous driving. The same ripple effects will result from visual/augmented reality, 3-D printing, and artificial intelligence/machine learning, he noted, adding that the changes will come in everything from the how work is done to the relevance of professions up to and including doctors and lawyers.

Summing things up, Bean cited what’s come to be known as Moore’s law. Named after Gordon Moore, co-founder of Fairchild Semiconductor and Intel, it is the observation that processor power will double approximately every two years, and it holds true a half-century later.

Bean said that same formula, more or less, will apply to the rate of change taking place in society — and, indirectly, to the definition of the word ‘fast.’

“The rate of change will double every year,” he explained. “What we think of as fast now would be twice as fast next year and twice as fast the year after that.”

How do business owners and managers prepare for such abrupt, profound, and ongoing change? That is the $64,000 question, and Bean intends to provide some answers at the Feb. 22 presentation.

As for subsequent programs, they, too, will live up to that title Future Tense and provide attendees with deep insight into how to be ready for what’s coming next.

And for many (actually, everyone, eventually), what’s next is retirement. Amy Jamrog, financial advisor with the Jamrog Group, who will lead the second program in the spring, said many people are not preparing properly for that day, or those 30 or 40 years, to be exact.

Common mistakes she sees come in many categories, ranging from failure to anticipate how much one will need in retirement, to how to decide what to do with accumulated wealth, to survival of a family business.

“Having done this for 20 years, what I’m seeing more than ever before is business owners making decisions in silos,” she explained. “They think their business, their family situation, their succession plan is unique. In some respects it is, but I don’t feel that the information is getting disseminated to the business owner and the family structure in general when it’s a family-owned business, in a way that coordinates all the pieces.

“There are tax implications to consider, there are legal considerations, and there are family dynamics,” she went on. “And the big piece we’re working on with a lot of local companies getting ready to sell is the philanthropic side. Some of these companies are going to be selling for a lot of money, and these people aren’t even thinking about giving some of the proceeds back to the community.”

For more on that, well, stay tuned for more details on future installments of the lecture series.

Registration and tickets to the Feb. 22 program, and the for the entire series, can be ordered HERE or by calling (413) 781-8600. Tickets to each program are $25 each, with all proceeds going to Tech Foundry.

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

Employment Sections

There Are Many, for Employers and Employees Alike

By Erica E. Flores

Erica E. Flores

Erica E. Flores

As 2017 winds to a close, society continues to be rocked by the Harvey Weinstein scandal, the #MeToo movement, and the unending torrent of allegations against prominent and powerful men. We find ourselves wondering what happened.

Or, more importantly, how this has been going on for so long, seemingly undetected. But sexual harassment isn’t a new problem. And it’s not a problem that went away and is just now returning. No, sexual harassment has always existed, in one form or another.

After the Mad Men era, perhaps it became a bit more taboo, and less an accepted norm, but it did not go away. So why now? And more importantly, what can we — the concerned bystanders, responsible business owners, and innocent professionals — take away from all of this?

It is clear that the first allegations against Weinstein struck a chord in the collective consciousness of the American woman, but we may never fully understand how or why the dam broke as and when it did. After Bill Cosby, maybe we had simply had enough, and when those first cracks appeared, the levee was inevitably doomed. Ultimately, the why is not so important.

Because, just as sexual harassment is not a new problem, it is also not a problem that will ever be solved completely. People behave badly, especially when emboldened by an imbalance of power. And the workplace provides both the temptation and the authority for bad people to do bad things.

Which brings me to the second question — the takeaways. As a management-side employment attorney and a woman, I see in this avalanche of public shaming both lessons and warnings. The lessons are caution and vigilance. Whether you are a man, woman, or gender-fluid; straight, gay, or bisexual; supervisor, subordinate, or human-resources professional, you must exercise caution as you go about your affairs at work. No matter what side of the power equation you are on, you should always be aware of the effect your words may have on others, the messages and signals you are communicating, and the risks you run when the lines between friend and colleague start to blur.

While being cautious about your own behaviors, however, you must also be vigilant when it comes to what is going on around you, and you cannot be afraid to speak up, no matter how high or low on the totem pole you are. We all share a responsibility to protect our co-workers, at every level; to make sure that we all can enjoy a safe and comfortable workplace where we can and will perform at our best. We also share a responsibility to protect our company’s brand, the reputation each of us has worked so hard to earn and maintain, for the benefit of every one of us and our families.

Which brings me to the warnings. The law is not forgiving when it comes to sexual harassment. Employers are strictly liable for sexual harassment committed by managers, and anybody — yes, anybody — can be held legally responsible for aiding and abetting sexual harassment. What does that mean? It means whatever a judge or jury decides it means, and in this moment in time, I suspect it means much more than you might think.

Make no mistake — society is desperate for consequences, and this public purging will not stop at the top. Small businesses in small communities are just as vulnerable, and there will be lots of blame to go around for the behavior of those who are eventually outed.

So before you or your business become the story, take steps to protect yourself. Employees cannot be afraid to speak up, and employers should encourage them to come forward. Businesses should also consider reviewing and revising their sexual-harassment policies, reiterating that employees who come forward will not face retaliation, and perhaps even provide additional training to supervisors and human resources personnel.

Most importantly, employers must make sure they are addressing complaints promptly and properly. That means being thorough but objective, and fair but strict. It means talking to the right people, asking the right questions, looking in the right places, and preparing the right forms of documentation. None of this is obvious or easy, so when in doubt, get your employment attorneys involved.

After all, while the tide will eventually ebb, sexual harassment will never go away completely.

Erica E. Flores is an attorney at Skoler, Abbott & Presser, P.C., which exclusively represents management in labor and employment matters. She has successfully defended employers before state and federal courts and administrative agencies. In addition to her litigation practice, she regularly advises clients with respect to day-to-day employment issues, including decisions regarding adverse employment actions and litigation avoidance;(413) 737-4753; [email protected]

Business of Aging

Fresh Ideas

Pat Roach

Pat Roach says the plan to improve culinary service in Springfield’s schools could eventually be a model replicated nationwide.

Pat Roach likes to share an anecdote that speaks to the occasional absurdity of school lunch. It involves the community gardens that dozens of Springfield schools have planted and maintain.

“Take Kennedy Middle School, which has a beautiful garden, where kids grow their own vegetables,” said Roach, chief financial officer of Springfield Public Schools. “If they want to serve them in the cafeteria, we have to ship the vegetables to Rhode Island, where they’re washed, cut, processed, and shipped back to Kennedy.”

But what if the city didn’t have to rely on an out-of-state partner to prepare its meals? What if everything served in the schools was cooked fresh, from scratch, on site?

That’s the goal of the Culinary and Nutrition Center, a 62,000-square-foot facility to be built on Cadwell Drive in Springfield, just two addresses from the school system’s current, 18,000-square-foot, food-storage warehouse.

The new facility will be much more than a warehouse, however. It will include all the resources necessary to prepare fresh ingredients for breakfast and lunch at every public, parochial, and charter school in Springfield, and to train staff to prepare meals from scratch right in the school kitchens.

“We’re renting space in Chicopee for cold storage. Our bakery is based in Rhode Island,” Roach said. “Here, we’ll cook all the food fresh on site — egg sandwiches, fresh muffins, local blueberries, as opposed to getting stuff packaged out in California and shipped to us. And it will bring down the cost of using local produce.”

The city broke ground on the center on Dec. 13, and the facility should be fully operational before the start of the 2019-20 school year, Roach said, and will include several components:

• A production and catering kitchen aimed at increasing product quality and consistency and reducing the use of processed foods;

• A produce cutting and processing room where fresh fruit and vegetables sourced from local farms will be washed, cut, and packaged for use by the schools, and waste will be composted;

• A bakery to prepare fresh muffins and breads, which will also incorporate local produce;

• Cold and dry food storage, which will centralize product purchasing and receiving and inventory control; and

• A training and test kitchen, where culinary staff from the city’s schools, and their ‘chef managers,’ will be trained in preparing from-scratch meals in their own cafeterias. The potential also exists to use the facility to train students interested in the culinary arts as a career.

“They want to serve much higher-quality food to students, with more locally sourced products and fresh-baked goods,” said Jessica Collins, executive director of Partners for a Healthier Community, one of the school system’s foundation partners on the project. “For the schools, it means quality food, and for some students, it’s a career path.”

Speaking of careers, the district plans to add 50 to 60 jobs for cooks, bakers, vegetable cutters, warehouse personnel, and other roles. It will take that many, Roach said, to bring food production and preparation in house for the second-largest school food program in New England, one that serves 43,000 meals served daily.

Considering the nutrition needs of those students, many of whom live in poverty, the stakes could hardly be higher.

Dawn of a New Day

The Culinary and Nutrition Center is hardly a standalone project. Instead, its the culmination of several years of efforts to improve food quality in the schools. Among those programs was an initiative, now in its third year, to move breakfast service — a requirement for districts that serve high numbers of children from poor families — from a strictly before-school program to one that creeps into actual class time.

As a result, Roach said, the schools are serving more than 2 million more breakfasts per year than they were several years ago.

“By law, because of the poverty level, breakfast in school is mandated, but logistically it causes all sorts of problems. If the kids don’t get to school early enough, they don’t get breakfast, or they get to class late.”

It has been an adjustment for teachers in that first period, who have fine-tuned how they craft the first few minutes of class while students are eating. But the impact of fewer kids taking on the day hungry more than makes up for that challenge, he argued. Much fewer, actually, as participation in breakfast has risen from 20%, district-wide, to almost 80%, with much of the remainder likely students who ate something at home.

“It’s been a huge success. Nurse visits for hunger pains are down 30%, and more students are getting to class on time and having breakfast.”

But putting breakfast — and lunch, for that matter — in front of students is one thing; serving healthy food is another. And that concern was the germ of an idea that will soon become the Culinary and Nutrition Center.

“One of the biggest challenges is getting healthy produce, real egg sandwiches, freesh muffins,” Roach said, noting that pre-packaged egg sandwiches, the kind that convenience stores sell, and heavily processed muffins aren’t ideal.

bowles

“We want to be feeding the kids — this is better than nothing — but we want to give them something fresh,” he said. “Instead of buying crappy egg sandwiches that cost a lot of money, we know we can do things in-house cheaper and better. They want real eggs, better muffins — not fake, microwaved stuff.”

Instead of a central kitchen that prepares all the meals and sends them to schools for reheating, the vision is for the school kitchens to actually prepare the meals from scratch using fresh ingredients sent from Cadwell Drive. For instance, “they’ll be making their own sauces using fresh tomatoes and fresh basil,” he noted. “We want to have the best food around. We want kids to want to eat breakfast and lunch at school.”

He also wants students to learn about nutrition and food delivery through their own experiences. “Kids are starting to get it. There’s a whole educational component, and kids understand this stuff is being sourced locally from local farms.”

That gives them a sense of ownership of the nutritional changes. For instance, when Michelle Obama led a change in school lunches, emphasizing whole grains, lower sodium, lower sugar, and other improvements, Roach noted, many schools made the shift all at once, and students rejected what suddenly started appearing on their plates.

“But we had already started increasing whole grains in food, reducing sodium levels — it was a huge success with us,” he said. “We think we’re training kids in lifelong dietary habits. If they get accustomed to eating this way, three meals a day, they’ll continue to do so for the rest of their lives.”

Back to School

Roach said the $21 million project, funded through government and private sources, is being supported by several partners with an interest in food policy, such as Trinity Health, Partners for a Healthier Community, EOS Foundation, and Kendall Foundation.

“Everyone knows how big and important this is, and a lot of people see this as potentially a model for Boston or Worcester, even across the whole country,” he told BusinessWest. “They do see us as pioneers on this project, and a lot of people are excited for us to get this project off the ground. Whether it’s improving student nutrition, decreasing obesity, or reducing hunger, all these organizations share our mission in this center.”

Collins said the city’s support — the project was part of a recent $14.3 million bond approval — is encouraging to those, like her, with a keen interest in community health.

“That’s really exciting, because here you have policymakers investing in what we have been pushing for years, which is higher-quality food for kids,” she said. “When you think about nutrition and higher-quality food and food insecurity, the schools are critical, because that’s where they are every day.”

Roach said the potential exists to broaden the center’s reach to serve other districts, but that’s not in the plans right now. “We don’t want to expand it beyond Springfield until we’re sure we’re serving 100% of our kids.”

That begins with a better egg sandwich, a better muffin — and a better school day.

Joseph Bednar can be reached at [email protected]

Columns Law Sections

Law Column

By Marylou Fabbo

Marylou Fabbo

Marylou Fabbo

During the holiday season, employers may have been faced with a variety of religion-related requests such as whether they may display certain religious icons in their work areas. Throughout the year, employees may want time off to observe certain holy days rather than conforming to the employer’s holiday schedule, request breaks to pray, or seek an exemption from an employer’s dress or grooming standards so that they may express themselves consistent with their religious beliefs.

While employers do not question most requests, what should an employer do if it suspects that the requested accommodation is being made to upset a co-worker or that an employee is requesting certain days off to go shopping or take a long weekend?

What Constitutes a Religious Belief?

Both state and federal law prohibit discrimination against employees and applicants based on religion, and employers are required to reasonably accommodate bona fide religious beliefs.

A ‘bona fide religious belief’ means that the individual has a religious and sincerely held belief or practice. Title VII defines ‘religion’ very broadly. It includes traditional, organized religions as well as those that are new, uncommon, not part of a formal church or sect, or held only by a small number of people. Religious beliefs don’t need to be part of organized religion, and moral or ethical beliefs as to what is right or wrong could constitute religious beliefs. According to the U.S. Equal Employment Opportunity Commission (EEOC), however, “social, political, or economic philosophies, or personal preferences” are not religious beliefs.

What Religious Accommodations Must an Employer Provide?

Employers may not refuse to accommodate an employee or applicant’s sincerely held religious beliefs or practices unless accommodating them would impose an undue hardship.

Some examples of accommodations that an employer would have to provide, absent undue hardship, include excusing a Catholic pharmacist from filling birth-control prescriptions or permitting a Muslim employee to take a break schedule that will permit daily prayers at prescribed times. With the holidays approaching, an employee may request other accommodations, such as the ability to take certain days off (other than Christmas) or to display religious symbols in their work areas. What should an employer do in response? Read on.

When May an Employer Deny a Request for a Religious Accommodation?

Employers must grant a request for a religious accommodation unless doing so would pose an undue hardship on the employer. The ‘undue hardship’ burden is lighter when it comes to religious accommodation than it is when talking about disability-accommodation requests. For religious-accommodation purposes, an undue hardship exists if it would cause more than de minimis cost in terms of money or burden on the operation of the employer’s business. Generic co-worker complaints usually are not valid reasons to deny a request for religious accommodation.

What If an Employer Suspects the Employee Wants an Accommodation for Non-religious Reasons?

Certain behaviors may make an employer question an employee’s assertion that the employee sincerely holds a religious belief that forms the basis of a requested accommodation. The EEOC has suggested that these behaviors may include whether the employee has behaved in a manner markedly inconsistent with the professed belief, whether the accommodation sought is a particularly desirable benefit that is likely to be sought for secular reasons, whether the timing of the request renders it suspect, and whether the employer otherwise has reason to believe the accommodation is not sought for religious reasons.

The courts, too, have recognized that an employee might use ‘religious beliefs’ to obtain an accommodation for a personal preference rather than a religion. In a recent case, a hospital employee refused to receive a mandatory flu vaccination based on her religious beliefs, which included the notion that her body is a temple. The hospital excused the employee from the mandatory vaccine and instead required her to wear a mask. She claimed that the mask was not an acceptable alternative because it interfered with others’ ability to understand her. During the litigation, the employer sought a detailed description of the ways in which the employee adhered to her belief that her body is a temple, and, despite the employee’s protest, the court required her to answer the question.

It’s probably the best practice to ask the same questions to everyone who makes a religious-accommodation request, or question whether an employee has a sincerely held religious belief, when there is objective evidence that the request may have been made for ulterior reasons.

How Should Employers Handle Requests for Religious Accommodations?

When an employer receives a request for a religious accommodation, the employer should let the requesting employee know it will make reasonable efforts to accommodate their religious practices.  Employers should assess each request on a case-by-case basis.

Remember, while an employer should consider the employee’s requested accommodation, employers are not required to provide an employee’s preferred religious accommodation if there’s another effective alternative. However, be wary of affording employees who practice certain religions different treatment than afforded to those who practice other religions. Employers should train supervisory personnel to make sure they are aware that a reasonable accommodation may require making exceptions to regular policies or procedures.

Marylou Fabbo is a partner and head of the litigation team at Skoler, Abbott & Presser, P.C. She provides counsel to management on taking proactive steps to reduce the risk of legal liability that may be imposed as the result of illegal employment practices, and defends employers who are faced with lawsuits and administrative charges filed by current and former employees; (413) 737-4753; [email protected]

Chamber Corners Departments Sections

1BERKSHIRE
www.1berkshire.com
(413) 499-1600

• Jan. 27: BYP Winter Ball, 7-11 p.m., hosted by Country Club of Pittsfield. Let’s take an evening to dress up and enjoy a ball together. It’s an inexpensive way to enjoy an elegant evening with music, heavy hors d’oeuvres, elegance, and an excuse to dress to the nines — and much more — with friends. Cost: $25 for members, $35 for non-members.

GREATER CHICOPEE CHAMBER OF COMMERCE
www.chicopeechamber.org
(413) 594-2101

• Jan. 23: B2B Roundtable, 8-9 a.m., hosted by Polish National Credit Union, 923 Front St., Chicopee. Sponsored by CHH Engraving Inc. An opportunity to connect and increase your contacts, generate leads, and establish relationships with other businesses. Cost: free to chamber members, but limited to one representative per business industry. Call Sarah Williams at (413) 594-2101, ext. 103, for more information or to sign up.

• Jan. 31: ChamberMaster Training, 9-11 a.m., hosted by Hampton Inn Chicopee, 600 Memorial Dr. This is a brief presentation on how to use ChamberMaster for chamber members. This is a great tool for all chamber members for some free advertising. Cost: free to chamber members. Sign up online at chicopeechamber.org/events.

GREATER EASTHAMPTON CHAMBER OF COMMERCE
www.easthamptonchamber.org
(413) 527-9414

• Jan. 18: Celebrate Success Event, 5-8 p.m., hosted by Delaney House, 3 Country Club Road, Holyoke. The evening will celebrate the successes of 2017, share what has been learned along the way, and examine where the chamber is headed in 2018. The event will honor winners of the Business, Business Person, and Innovative Entrepreneur of 2017. In addition, we will reveal winners of the President’s Award and the Ambassador of the Year. We will also celebrate member milestones. For more information, visit www.easthamptonchamber.org, or call the chamber office at (413) 527-9414.

• Feb. 8: Networking by Night, 5-7 p.m., hosted by the Boylston Rooms, 122 Pleasant St., Suite #112, Easthampton. Sponsored by Tanya Costigan Events. This is a great networking opportunity and an opportunity to tour the new Boylston Rooms.

GREATER HOLYOKE CHAMBER OF COMMERCE
www.holyokechamber.com
(413) 534-3376

• Jan. 10: The Chamber Coffee Buzz Morning Networking, 7:30-9 a.m. Check the chamber website for location. The Coffee Buzz is a great way to jump-start your day with an opportunity to meet business and community leaders while enjoying coffee and a light breakfast. Coffee sponsored by Spradley Deluxe Coffee. Cost: free to the business community. Sign up online at holyokechamber.com or call (413) 534-3376.

• Jan. 17: Chamber After Hours, 5-7 p.m., hosted and Sponsored by Applebee’s, 225 Whiting Farms Road (at intersection of Holyoke Mall). Join us for a casual networking experience. Enjoy complimentary appetizers and drink specials. Cost: $10 for members, $15 for non-members. Sign up online at holyokechamber.com.

• Jan. 24: Candidate & Elected Officials Reception, 5-7 p.m., hosted by Gary Rome Hyundai, 150 Whiting Farms Road, Holyoke. Sponsored by bankESB, Dowd Insurance, the Republican, Marcotte Ford, Comcast Business, Holyoke Medical Center, and Ferriter Law. An enjoyable evening where local and state legislators, administrators, and dignitaries are celebrated. Mingle with this year’s candidates and elected officials in a casual setting. Ticket price includes appetizers, food stations, and drinks. Cost: $40. Sign up online at holyokechamber.com.

GREATER NORTHAMPTON CHAMBER OF COMMERCE
www.explorenorthampton.com
(413) 584-1900

• Jan. 10: January Arrive @5, 5-7 p.m., hosted by Hitchcock Center for the Environment, 845 West St., Amherst. Sponsored by PeoplesBank. A networking event. Cost: $10 for members.

• Feb. 7: February Arrive @5, 5-7 p.m., hosted by Christopher Heights, 50 Village Hill Road, Northampton. A networking event. Cost: $10 for members.

• March 7: March Arrive @5, 5-7 p.m., hosted by 50/50 Fitness, 251 Russell St., Hadley. Sponsored by Applied Mortgage, a division of Merrimack Mortgage Co. A networking event. Cost: $10 for members.

GREATER WESTFIELD CHAMBER OF COMMERCE
www.westfieldbiz.org
(413) 568-1618

• Jan. 8: January Mayor’s Coffee Hour, 8-9 a.m., hosted by Western Massachusetts Hospital, 91 East Mountain Road, Westfield. Join us for our monthly Mayor’s Coffee Hour with Westfield Mayor Brian Sullivan. This event is free and open to the public. Call the chamber office at (413) 568-1618 to register for this event so we may give our host a head count.

• Jan. 10: January After 5 Connection, 5-7 p.m., hosted by Armbrook Village, 551 North Road, Westfield. Refreshments will be served. A 50/50 raffle will benefit the chamber scholarship fund. Bring your business cards and make connections. Cost: free for chamber members, $10 for potential members (cash or credit paid at the door). Online registration will be available at www.westfieldbiz.org. For more information, call Pam at the chamber at (413) 568-1618.

SOUTH HADLEY & GRANBY CHAMBER OF COMMERCE
www.shgchamber.com
(413) 532-6451

Jan. 23: Annual Meeting, 5:30-8:30 p.m., hosted by Willits-Hallowell Center, Mount Holyoke College, 26 Park St., South Hadley. An opportunity for chamber members to socialize with old friends in the business community and make new ones. A cocktail hour will be followed by dinner. The brief meeting will introduce the board of directors, describe the chamber’s various committees and their functions, and open discussion of 2018 calendar/plans/suggestions for the coming year.

SPRINGFIELD REGIONAL CHAMBER
www.springfieldregionalchamber.com
(413) 787-1555

• Jan. 10: Professional Women’s Chamber Luncheon, 11:30 a.m. to 1 p.m., hosted by Carriage House, Storrowton Tavern, 1305 Memorial Ave., West Springfield. Featuring author Dr. Valerie Young on “The Imposter Syndrome.” Sponsored by the Eastern States Exposition. Cost: $35 for members, $40 general admission, $25 for students. To make a reservation, visit www.springfieldregionalchamber.com, e-mail [email protected], or call (413) 755-1310.

• Jan. 11: Lunch ‘n’ Learn, 11:30 a.m. to 1 p.m., hosted by the Colony Club, 1500 Main St., Springfield. Panel discussion, “Workplace Sexual Harassment in the Wake of the Harvey Weinstein Scandal: What Employers Need to Know to Protect Themselves,” presented by Skoler, Abbott & Presser. Cost: $30 for members ($35 at the door), $40 general admission ($45 at the door). To make a reservation, visit www.springfieldregionalchamber.com, e-mail [email protected], or call (413) 755-1310.

• Jan. 23: C-Suite Conversations & Cocktails, 5-7 p.m., hosted by CityStage, One Columbus Center, Springfield. Members-only event. Cost: $25 in advance, $30 at the door. To make a reservation, visit www.springfieldregionalchamber.com, e-mail [email protected], or call (413) 755-1310.

WEST OF THE RIVER CHAMBER OF COMMERCE
www.ourwrc.com
(413) 426-3880

• Jan. 18: Networking Lunch, noon to 1:30 p.m., hosted by Carrabba’s Italian Grill, West Springfield. Only members or guests of members may attend. Enjoy a sit-down lunch while networking with fellow chamber members. Each attendee will get a chance to offer a brief sales pitch. The only cost to attend is the cost of lunch. Attendees will order off the menu and pay separately that day. We cannot invoice you for these events. Register online at [email protected].

• Feb. 13: Lunch & Tour at the Bistro LPVEC – West Springfield, noon to 1:30 p.m. Join fellow members and non-members for a networking lunch at the Bistro at Lower Pioneer Valley Educational Collaborative, followed by an informative discussion on the value of gaining skills in the trades industry and how we can promote to fill local jobs. Sponsorships are available for this event. Register online at [email protected].

YOUNG PROFESSIONAL SOCIETY OF GREATER SPRINGFIELD
springfieldyps.com

• Jan. 18: January Third Thursday, 5-7 p.m., hosted by Springfield Country Club, 375 Elm St., West Springfield.

Features

Don’t Overlook R&D Tax Credit

By Carolyn Bourgoin, CPA

Carolyn Bourgoin

Carolyn Bourgoin

If your business employs engineers, architects, chemists, or software developers, it is worth investigating whether the research and development tax credit is available and of benefit to your company. Any business that is working on the design or development of a new or improved product, technique, or formula that will be held for sale or used in its trade or business may have incurred qualifying expenses. Additionally, legislation signed into law in December 2015 (the PATH Act) now allows for eligible small businesses and flow-through entities to take the credit to offset the alternative minimum tax (AMT). This news alone should make taxpayers revisit the potential benefits of conducting an R&D tax-credit study.

Many businesses often overlook the R&D credit, thinking they do not fall into industries typically associated with performing research and development activities.”

Though tax-reform legislation may be passed in the near future with the expectation of eliminating certain tax incentives, the R&D credit has broad bipartisan support and will remain part of the tax code. The credit was specifically listed by the administration and the congressional tax-writing committees in their initial tax-reform framework as an incentive that must be preserved due to its proven effectiveness in “promoting policy goals important to the American economy.” Rest assured, the credit will be retained.

Qualifying Industries

Many businesses often overlook the R&D credit, thinking they do not fall into industries typically associated with performing research and development activities. While manufacturers and software developers are commonly considered, other industries, such as food processing, tool & die, beverage/brewing, and construction, just to name a few, have qualified for the credit.

Qualifying Research Activities

In order to qualify for the R&D credit, a taxpayer’s activities must meet a number of requirements. The taxpayer must perform the research for the purpose of discovering information that is both technological in nature and intended to help in the development of a new or improved business component.

Substantially, all of the research activities must be undertaken as part of a process of experimentation designed to evaluate alternatives that eliminate uncertainty regarding the development of a business component. Eligibility for the credit does not depend on the research being successful.

Qualifying Expenses

The main types of expenditures that qualify for the research credit are employee wages for either performing or supervising the research, as well as supplies used while conducting the research. Amounts paid to another for the right to use computers when conducting research qualify, as well as 65% (which may increase) of contract research expenses paid for qualified research. Expenses related to efficiency surveys, routine data collection, and quality-control testing do not qualify for the credit.

Credit Computation

The regular research credit is equal to 20% of current-year qualified research expenditures that exceed a base amount for that year. Due to credit limitations, no more than half of the current year’s qualified research expenditures can qualify for the research credit if this method is used.

Alternatively, taxpayers can elect to claim the Alternative Simplified Credit, which is equal to 14% of the excess of qualified research expenses for the year over 50% of the average qualified research expenses for the three tax years preceding the tax year for which the credit is being determined. This percentage may be increased under the proposed tax-reform legislation.

The credit can currently be carried back one year and carried forward for 20 years.

Creditable Against Other Taxes

As mentioned earlier, the R&D credit can offset the AMT tax for eligible small businesses (i.e. less than $50 million in average gross receipts for the prior three years) for tax years beginning on or after Jan. 1, 2016. The current tax-reform framework also calls for repealing the individual AMT tax altogether, thereby removing this restriction on the use of the credit by owners of a flow-through entity. The AMT restrictions often deterred eligible businesses from having a research study done in the past.

Certain small businesses (mainly startups) now have the ability to elect, on a quarterly basis, to use their research credit to offset the employer portion of their FICA payroll-tax liability. For tax years beginning after Dec. 31, 2015, businesses that have less than $5 million in gross receipts in the current year and that did not have any gross receipts for any tax year preceding the five-year tax period ending with the tax year, can use the R&D credit as a payroll-tax-credit offset rather than an income-tax offset. This is helpful to startup businesses that may not have a tax liability in their early years due to net operating losses.

Documentation and Substantiation

Taxpayers must be able to substantiate that their expenditures qualify for the credit. If you are considering going back to claim an R&D credit for a prior year or considering claiming the credit for the current year, it is advisable to have a persuasive research credit study done, because this will help connect the company’s expenditure records to the amount being claimed as qualified research. Time surveys and qualified activity narratives of employees with direct knowledge of the activities will result in supporting documentation that can be supplied in case of an audit.

State Considerations

Massachusetts allows for an R&D credit for qualifying research performed within the state. The credit is equal to 10% of the excess, if any, of the qualified research expenses for the taxable year over a base amount plus 15% of basic research payments.

Effective for tax years beginning after Jan. 1, 2015, Massachusetts now allows for an alternative simplified credit similar to the federal credit but using lower credit rates. If your business operates in states other than Massachusetts, consult your tax advisor to determine whether the R&D might apply in those states as well.

Conclusion

Because the research and development credit will be retained even with the potential tax reform, it is worthwhile investigating whether your business might qualify. Revisiting annually any changes that are being made to improve a product or develop a new product should be discussed with your tax advisor.

Carolyn Bourgoin, CPA is a senior manager with Holyoke-based public accounting firm Meyers Brothers Kalicka, P.C.; (413) 322-3483; [email protected]

Building Permits Departments

The following building permits were issued during the month of November 2017.

AGAWAM

Grand Run Holdings 1, LLC
4-28 Southwick St.
$25,000 — Roofing at shopping center

CHICOPEE

280 Springfield Street
280 Springfield St.
$10,100 — Extend existing bath, handicap accessibility

Raymond Duquette
99 Ducharme Ave.
$4,850 — Roof replacement

Lorraine’s Soup Kitchen
170 Pendexter Ave.
$1,450 — Addition to landing deck

Max Cap Properties, LLC
116 School St.
$5,000 — Electrical repair, minor roof repair, décor, change upstairs ceiling tiles

Moose Creek Realty, LLC
40 High St.
$28,850 — Remove existing siding material, install new vinyl siding system

Moose Creek Realty, LLC
42 High St.
$28,850 — Remove existing siding material, install new vinyl siding system

Rivoli Inc.
43 Springfield St.
$2,200 — New accessible entrance to existing tenant space

Karen Romano
685 Grattan St.
Demolish existing building

DEERFIELD

Berkshire Brewing
12 Railroad St.
$6,000 — Renovate handicap-accessible bathrooms

Ideal Movers
247 Greenfield Road
$50,000 — Foundation

EASTHAMPTON

Easthampton Mahadev, LLC
37-43 Union St.
$150,000 — Repair fire-damaged roof, ceiling, and flooring; reconfigure floor space

Easthampton Mahadev, LLC
37-43 Union St.
$16,500 — Replace fire-damaged duct system

Massachusetts Audubon Society
127 Coombs Road
$11,000 — Install replacement windows

EAST LONGMEADOW

Century Fitness
491 North Main St.
$7,600 — Remove wall, commercial renovation

Pioneer Gymnastics
45 Maple St.
$3,500 — Awning

GREENFIELD

Abercrombie Greenfield, LLC
56 Bank Row
$60,000 — Install new NFPA 13 compliant system

Baystate Franklin Medical Center
164 High St.
$18,249 — Install new cross-corridor door with smoke wall to deck, remove existing door frame, and repair wall and ceiling

Baystate Franklin Medical Center
164 High St.
$16,717 — Core drill for installation of new hot-water and sprinkler piping on third floor and attic of north building, miscellaneous drywall repairs and painting

Franklin Medical Center
48 Sanderson St.
$128,750 — Roofing

David Johnson
102 Federal St.
$3,900 — Install pellet stove

Jones Properties, LP
21 Mohawk Trail
$21,000 — Construct partitions to configure two offices and a small kitchen for law office

David Kalinowski
5 Conway Dr.
$2,999 — Construct roadside farm stand

Lisa Underwood
571 Bernardston Road
$9,700 — Roofing

LUDLOW

Columbia Gas of Massachusetts
5 Ravenwood Dr.
$159,000 — Roofing

NORTHAMPTON

1924, LLC
50 Round Hill Road
$30,000 — Select demolition, roof removal, interior mechanical removal

Alloy, LLC
209 Earle St.
$249,350 — Install 300 solar panels on roof

The Brush Works, LLC
221 Pine St.
$35,000 — Install six new remote radio heads to replace six antenna panels wuth new models, run new hybriflex line to existing smokestack

Coca-Cola Co.
45 Industrial Dr.
$500,000 — Interior renovation

Cumberland Farm, LLC
55 Main St.
$14,000 — Demolish house

New England Deaconess Assoc.
25 Coles Meadow Road
$28,000 — Remove kitchen cabinets and countertops, install new flooring, paint room

P & Q, LLC
112 Main St.
$24,550 — Remodel interior for real-estate office

Roman Catholic Diocese of Springfield
10 Hawley St.
$24,900 — Strip and shingle roof

PALMER

S & S Properties
1240 Park St.
$6,000 — Replace lettering on sign

SOUTHWICK

Tribe Life Athletics
809 College Highway
Sheet metal

Worldwide Turbines
512 College Highway
$4,000 — Install windows

SPRINGFIELD

Baystate Health
3400 Main St.
$254,700 — Relocate non-bearing partitions, relocate plumbing and electrical, renew finishes for existing medical practice

Blue Tarp reDevelopment
94 Union St.
$1,177,000 — Renovation and reconstruction of building interior to change from church to retail use, including new HVAC, electrical, plumbing, fire sprinkler, restroom, food service, and exits

Mason Wright Foundation
74 Walnut St.
$703,475.37 — 1,291-square-foot addition to existing building, addition of four-seasons room above existing maintenance garage

Primera Iglesia Christina
25 Torrance St.
$5,000 — Remove non-bearing wall between structural columns

Related Springfield Associates, LP
75 Dwight St.
$167,500 — Interior fit-up for Springfield Police substation

WARE

Baystate Mary Lane Hospital
85 South St.
$11,000 — Remove and replace grease ducts

National Grid
52 Gilbertville Road
$44,300 — Strip and re-roof

North Brookfield Savings Bank
40 Main St.
$16,000 — Remove existing timber retaining wall and replace with interlocking concrete blocks

Quabbin Wire and Cable
10 Maple St.
$15,000 — Replace 13 windows

Weir River Social Club Inc.
6 East St.
$2,400 — Remove back stairs, install new stairs

WEST SPRINGFIELD

St. Thomas the Apostle School
47 Pine St.
$99,400 — Replace HVAC rooftop unit and add one HVAC rooftop unit

Court Dockets Departments

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

FRANKLIN SUPERIOR COURT

Lisa A. Turowsky v. Cynthia Olson d/b/a Stylus

Allegation: Negligence causing injury, plaintiff fell down stairs in unlit area: $31,106.02

Filed: 10/30/17

HAMPDEN DISTRICT COURT

A.C. Produce Inc. v. Pasquale’s Associates, LLC d/b/a Pasquale’s Italian Ristorante and Joseph M. Santaniello

Allegation: Money owed for goods sold and received: $13,178.77

Filed: 11/6/17

Sergey Savonin v. Armstrong Flooring Inc. and the Home Depot U.S.A. Inc.

Allegation: Property damage caused by defective hardwood flooring: $19,870

Filed: 11/9/17

HAMPDEN SUPERIOR COURT

Sitestuff Inc. d/b/a Yardi Marketplace Inc. v. Mattos Co. Inc.

Allegation: Money owed for goods sold and delivered: $73,674.17

Filed: 10/31/17

Irma Maldonado v. Stacy Pride d/b/a Nail Tique Spa

Allegation: Negligence causing injury: $18,589.80

Filed: 11/1/17

Beverly Scott v. Sandip Maru, M.D. and Celso Dias, M.D.

Allegation: Medical malpractice, wrongful death: $35,000

Filed: 11/3/17

Ann Marie Hammon and Robbin M. Smith as co-guardians of Wayne Hammon, Ann Marie Hammon individually, and Ann Marie Hammon as parent and next friend of Austin Hammon v. Howard A. Smithline, M.D.; Thomas Kaye, M.D.; Sheldon Williams, PA; and Monique A. Cavanaugh, RN

Allegation: Medical malpractice: $6,000,000+

Filed: 11/9/17

Dianne Archambault v. Genesis Health Care Inc.

Allegation: Malpractice (delay in emergency medical treatment for resident of Heritage Hall North), wrongful death: $25,000+

Filed: 11/10/17

Jonathan Keller v. the Home Depot Inc.

Allegation: Slip and fall causing injury: $111,885.35

Filed: 11/13/17

Therese M. Smith v. PRRC Inc. and Wakefern Food Corp.

Allegation: Negligence in stacked wooden pallet food display causing injury: $215,000

Filed: 11/13/17

Steven J. Marcus v. Hyundai Motor America and Gary Rome Auto Group Inc.

Allegation: Breach of warranty; vehicle lost all functionality, causing accident and injury: $1,142,753.81

Filed: 11/15/17

HAMPSHIRE DISTRICT COURT

Beautifeel-USA Inc. v. Shoe Fly Shoe Salons, LLC

Allegation: Breach of contract, money owed for goods and services: $8,178.16

Filed: 10/30/17

HAMPSHIRE SUPERIOR COURT

Tammy Paquette and Gerald Paquette v. Ylfa Perry, M.D.; James Katz, M.D.; and Valley Medical Group

Allegation: Medical malpractice

Filed: 9/20/17

October Properties, LLC v. Van Pelt Precision Inc.

Allegation: Breach of lease agreements: $34,975

Filed: 10/24/17

WESTFIELD DISTRICT COURT

Crystal Little v. OFD Partners, LLC; Century Property Management; and Hampden County Property Services, LLC

Allegation: Negligence, slip and fall causing injury: $22,147.20

Filed: 11/9/17

Daily News

HOLYOKE — Registration is now open for Intersession 2018 at Holyoke Community College (HCC), where new and returning students can earn a semester’s worth of credits for one class in just 10 days.

Intersession classes begin Wednesday, Jan. 3, and end Tuesday, Jan. 16. Intersession students can earn up to four credits by taking a single class.

“Intersession presents a great opportunity for students to pick up some extra credits in a very short period of time,” said Monica Perez, vice president of Academic Affairs. “And it’s open to everyone, including students from other colleges who may have returned home to Western Massachusetts for the holidays.”

HCC is offering 37 courses during Intersession 2018 in 22 academic areas, both online and on campus: Anthropology, Business Administration, Communication, Criminal Justice, Economics, Education, Engineering, Environmental Science, General Studies, Geography, Gerontology, Health, Human Services, Law, Management, Marketing, Mathematics, Nutrition, Philosophy, Psychology, Social Science, and Sociology.

For more information about Intersession at HCC or to see a full listing of course offerings, visit www.hcc.edu/intersession.

Daily News

LONGMEADOW — At the fifth annual Cybersecurity Summit held recently at the Longmeadow campus of Bay Path University, keynote speaker and Massachusetts Technology Collaborative (MassTech) CEO Timothy Connelly told summit attendees that cybersecurity is a top issue for Gov. Charlie Baker and MassTech.

According to Connelly, MassTech is making cybersecurity a priority “because we recognize this is the fastest-growing sector. This is why we established the MassTech Cyber Growth and Development Center. Governor Charlie Baker thinks this is a terrific market that can produce sustainable jobs as long as we develop the needed talent.”

MassTech CEO Timothy Connelly and Bay Path President Carol Leary

MassTech CEO Timothy Connelly and Bay Path President Carol Leary

Connelly noted that there is currently a talent deficit in the field, with more than 8,000 available jobs in cybersecurity in Massachusetts. The Commonwealth is the number-one generator of STEM graduates nationally, and is home to 37 of the 500 most innovative security companies in the world, second only to California, he added.

MassTech is a public agency created to support the innovation economy in the Commonwealth and help support formation and growth of the state’s technology sector. Connelly is head of the newly established Cybersecurity Center at MassTech.

Other speakers at the summit included Tim Russell, supervisory special agent in Cybersecurity, FBI Boston; and Carol Leary, Bay Path president. This year’s summit was titled “Building a Cybersecurity Ecosystem: the Roles of Higher Education, Law Enforcement, and Technology.”

“It is critical for higher education to be a central part of this emerging cyber ecosystem,” said Leary, who serves as a member of the Department of Homeland Security’s Academic Advisory Council. “We are developing the right talent, the diverse talent needed to be a part of the cybersecurity workforce. To the students pursuing a cybersecurity career — you are the future, you are qualified, and we need you more than ever.”

Added Russell, “cybersecurity is a human-capital issue and is an entire company endeavor. All should be part of developing a cyber ecosystem. Engagement and collaboration with government and law enforcement is important in detection.”

The summit was co-sponsored by the Economic Development Council of Western Massachusetts. According to Rick Sullivan, president and CEO, “The EDC is focused on growing our economy, and one of our greatest assets is higher education. We want to develop economic-development sectors that are new and cutting-edge. We can become a center of excellence in cybersecurity, and our colleges and universities can help us grow that sector. I want to thank Bay Path University for being the leader in the cybersecurity sector, and we are here to follow your lead.”

According to Thomas Loper, associate provost and dean of the School of Science and Management at Bay Path, the summit drew over 200 people, including professionals in the cybersecurity field; small-business owners; executives from financial-services, manufacturing, insurance, and healthcare organizations; and students, faculty, and staff from the region’s colleges.

Accounting and Tax Planning Sections

Tax Incentives for Business Owners

By Brenden Healy, CPA

Brenden Healy, CPA

Brenden Healy, CPA

Whether we like it or not, taxes are a part of any business strategy. From the federal level on down, tax obligations go side-by-side with running a business. And while the economy is getting better for much of the country, business owners need to continue to improve their bottom line. One good way to strengthen business cash flow is by taking advantage of tax credits or tax incentives. Business owners sometimes do not harvest these opportunities, most often because they don’t know about all the options available to them or because they don’t fully understand the requirements.

Capturing these benefits requires knowing to look for them, which can be an issue in the diverse tax rules of the IRS or state taxing authorities. Here are some tax opportunities that every business owner should know about:

• Research and Development Tax Credit: This credit was introduced as an incentive to encourage new innovation in the U.S., but remains one of the most overlooked tax opportunities out there. There’s a lot of misconception that a research-driven credit must be limited to modern, large tech firms that are putting out new products. However, the purpose of this credit is to fuel innovation and development, which is relevant to a variety of industries, of all sizes. Recent changes in IRS regulations have opened up this tax credit to many industries. Manufacturing, investment-management services, software development, and even construction are major industries that can take advantage of this tax-savings opportunity, but it can be applied to other industries in certain scenarios.

• Export Sales: The IRS allows companies that produce goods in the U.S. and then export them outside the border to take advantage of a reduced tax rate for some of the profits relating to those export sales. This is accomplished by converting the business income related to the exports into long-term capital-gain income, which is usually taxed at about half the normal business tax rate.

• Write-Off of Asset Purchases: This incentive is one of the most beneficial ones for small businesses. The IRS continues to allow generous write-offs for purchasing equipment, machines, computers, etc. through the Section 179 tax-expensing election with a 2017 deduction limit of about $500,000, or the 50% ‘bonus’ depreciation deduction, which could be used after that spending cap is reached.

• New IRS Capitalization-policy Rules: Just by making a special election on the tax return, a small business can adopt a policy of expensing items purchased during the year, up to $2,500 for each item. As an example, if a business buys 10 computers for $1,500 each, it could expense the full $15,000 of computers under this capitalization policy rule.

• Roof Repairs and Other Building Maintenance Costs: The IRS is also allowing real-estate owners to take advantage of writeoffs relating to building maintenance items. Under new IRS rules, certain roof repairs and other building maintenance items can be expensed in the year they are completed, instead of capitalizing those costs and depreciating them over a 39-year period of time, which was the old requirement.

• ‘Segregation’ of Building Costs for Tax Expensing: When a business owner buys a new building or makes significant improvements to a building, there can be ways to expense those costs faster than the normal, 39-year depreciation life that the tax law allows. By identifying certain costs such as non-structural items, wall coverings, or specialty lighting, the IRS allows the building owner to expense these costs at a faster rate. Thus, performing a ‘cost-segregation study’ can create large tax writeoffs up front instead of waiting 39 years to recover the investment.

• Compensation and Retirement Planning: The IRS also allows business owners to put away large amounts towards their retirement as well as the retirement of key employees of the business. By properly designing a compensation strategy and deferred-compensation planning options, business owners can take care of their key employees while saving tax money.

Leveraging tax incentives can greatly help buffer a company’s bottom line, but more often than not, business owners don’t know what’s available to them. It’s crucial that business owners have open conversations with their accountant about the work of the company to see if there are opportunities available. While these programs can be complex and difficult to navigate, they can save a business a significant amount of money.


Brenden Healy, CPA, is a partner at Whittlesey with significant experience in consulting with business owners to identify tax incentives and strategic planning for their future.

Briefcase Departments

Employer Confidence Hits Another High for 2017

BOSTON — Employer confidence in Massachusetts hit another high for 2017 during October as economic growth accelerated and companies remained optimistic about the national outlook. The Associated Industries of Massachusetts (AIM) Business Confidence Index edged up 0.3 points to 62.7, leaving it 6.5 points better than in October 2016. The uptick was driven by a brightening view of employment growth and firming confidence among manufacturers. The reading came as MassBenchmarks reported that the Massachusetts economy grew at 5.9% during the third quarter, almost double the rate of the national economy. Payroll employment grew at a 2.1% annual rate in Massachusetts in the third quarter as compared to 1.2% nationally. “The acceleration of the Massachusetts economy in the third quarter provided additional fuel to an already solid sense of confidence among employers as we head for 2018,” said Raymond Torto, chair of AIM’s Board of Economic Advisors (BEA) and lecturer at Harvard Graduate School of Design. “At the same time, optimism about the national economy suggests that employers believe growth rates throughout the U.S. will increase even more if Congress follows through on its proposal to lower the corporate tax rate from 35% to 20%.” The AIM Index, based on a survey of Massachusetts employers, has appeared monthly since July 1991. It is calculated on a 100-point scale, with 50 as neutral; a reading above 50 is positive, while below 50 is negative. The Index reached its historic high of 68.5 on two occasions in 1997-98, and its all-time low of 33.3 in February 2009. The Index has remained above 50 since October 2013. The constituent indicators that make up the overall Business Confidence Index were largely higher during October. The Massachusetts Index, assessing business conditions within the Commonwealth, slipped 0.3 points to 65.1, still 4.1 points more than a year earlier. October marked the 91st consecutive month in which employers have been more optimistic about the Massachusetts economy than the national economy. The U.S. Index of national business conditions rose 2.7 points to 62.5, continuing a 13.3-point surge for the 12-month period. The Current Index, which assesses overall business conditions at the time of the survey, increased 0.7 points to 63.6, while the Future Index, measuring expectations for six months out, remained even at 61.9 points. The Current Index has risen 7.6 points and the Future Index 5.6 points during the past year. The Company Index, reflecting overall business conditions, lost 0.3 points to 62.0. There was better news in the Employment Index, a key predictor of economic health, which rose 2.0 points to 57.8.

Arrha President Testifies on Bill to Modernize Credit-union Laws

SPRINGFIELD — Michael Ostrowski, president and CEO of Arrha Credit Union, testified on an act to modernize credit-union laws before the state Joint Committee on Financial Services. Ostrowski testified on allowing technological advances, increasing transactional authority for chartering and merging credit unions, and increasing state authority for low-income designation. “A top priority of Arrha Credit Union is to be able to fully utilize today’s advances in technology. We are not allowed to offer electronic loan applications, along with other credit unions. Our members want technological convenience in today’s advanced electronic world,” Ostrowski said. “Also, mail was meaningful during the time this law was enacted; however, today’s electronic voting has largely taken the place of mail ballot voting, and is more easily accessible for members to actively participate in our governance. Such technological advances will provide convenience, time-saving opportunities, and cost-saving opportunities. It is important for Arrha Credit Union to stay as technically advanced as possible to best serve our membership and communities.” Arrha Credit Union supports the provisions of this bill, which allows the Massachusetts commissioner of Banks to recognize the credit-union low-income designation for state-chartered credit unions. A credit union that receives the low-income designation is a credit union in which has more than half of its members have a family income 80% or less than the median family income for the metropolitan area where they live or national metropolitan area, whichever is greater. This authority will open an opportunity for credit unions to gain access to grant money to provide additional training opportunities for its staff, better and more tailored products for its low-income base, and other such improvements. It will also allow for expedited and easier recognition of credit for Community Reinvestment Act purposes. “Arrha Credit Union is considered a low-income-designated credit union and has used its low-income designation in the area of auto lending with 100% loan-to-value ratios, which allows us to better and more timely serve our members,” Ostrowski said. “It is clear that values and general banking business dynamics change very quickly in this day and age; as a result, it is necessary that our laws are also kept up-to-date, modernized, with today’s needs.

Unemployment Rates Decrease Across State in September

BOSTON — Local unemployment rates decreased in 19 labor-market areas, increased in two areas, and remained the same in three areas in the state during the month of September, the Executive Office of Labor and Workforce Development reported. Compared to September 2016, the rates were up in 18 labor-market areas and remained the same in six labor-market areas. Six of the 15 areas for which job estimates are published recorded seasonal job gains in September. The gains occurred in the Springfield, Worcester, Brockton-Bridgewater-Easton, New Bedford, Peabody-Salem-Beverly, and Leominster-Gardner areas. From September 2016 to September 2017, 14 of the 15 areas added jobs, with the largest percentage gains in the New Bedford, Haverhill-Newburyport-Amesbury, Barnstable, Boston-Cambridge-Newton, Lynn-Saugus-Marblehead, and Springfield areas. In order to compare the statewide rate to local unemployment rates, the Bureau of Labor Statistics estimates the statewide unadjusted unemployment rate for September was 3.5%. Last week, the Executive Office of Labor and Workforce Development reported the statewide seasonally adjusted unemployment rate dropped to 3.9% in the month of September. The statewide seasonally adjusted jobs estimate showed a 9,300-job gain in September and an over-the-year gain of 62,300 jobs. The unadjusted unemployment rates and job estimates for the labor market areas reflect seasonal fluctuations and therefore may show different levels and trends than the statewide seasonally adjusted estimates. The estimates for labor force, unemployment rates, and jobs for Massachusetts are based on different statistical methodology specified by the U.S. Department of Labor’s Bureau of Labor Statistics.

Board of Higher Education Votes to Join Agreement on Online Learning

BOSTON — The state Board of Higher Education recently authorized the state’s commissioner of Higher Education to submit an application to join the State Authorization Reciprocity Agreement (SARA), a multi-state approach to regulating the growing number of online learning programs offered by colleges and universities across the U.S. The board’s unanimous vote follows an extensive review of what joining SARA would mean for the Commonwealth. Last year, Massachusetts Education Secretary James Peyser chaired a legislative Special Commission on Interstate Reciprocity Agreements, which issued a report that was reviewed by the Board of Higher Education as part of its decision-making process to join SARA. In December 2016, the U.S. Department of Education incorporated recommendations from the state Board and Department of Higher Education, the Office of the Attorney General, and the Executive Office of Education in final authorization regulations for postsecondary online education. “As we strive to make higher education more affordable and accessible for residents of the Commonwealth, adding online learning options is a critical step in the right direction,” Gov. Charlie Baker said. “We are pleased to join SARA with the assurance that we would be able to continue vital consumer protections for our students, and look forward to preparing our application.” Added Peyser, “if Massachusetts’ application for SARA membership is approved, students in the Commonwealth will see a multitude of options in online education open up for them, and our state’s colleges and universities will find it less cumbersome and costly to offer online courses to students in other states.” Massachusetts will be the 49th state to join SARA, if its application is accepted by the National Council for State Authorization Reciprocity Agreements. Currently, the Board of Higher Education regulates the degree-granting authority of most post-secondary institutions with a physical presence in the Commonwealth, granting them the ability to offer specific credit-bearing programs of study and to use the terms ‘college’ or ‘university’ in their names. At present, it does not exercise oversight over out-of-state institutions that offer only online programs to Massachusetts students. With the proliferation of distance-learning providers and modalities, the need for a new, more nimble regulatory approach that will allow for greater access and options for students — while maintaining robust student protections and safeguards — has emerged. “Massachusetts has a strong history when it comes to regulations and standards that benefit consumers — in this case, students — and we were willing to take our time in deliberating whether to join SARA rather than rush into an agreement that might shortchange them,” said Carlos Santiago, state commissioner of Higher Education. If Massachusetts’ application to join SARA is accepted, institutions in the Commonwealth may be able to submit applications to begin operating under SARA by the summer of 2018.

Connecticut Airport Authority Seeks Development Proposals

WINDSOR LOCKS, Conn. — The Connecticut Airport Authority is seeking developers to enter into a long-term land lease to develop, operate, and maintain commercial property owned by Bradley International Airport located on a vacant, 4.8-acre parcel on Ella Grasso Turnpike. A pre-proposal meeting will be held on Wednesday, Nov. 8 at 10 a.m. in the Human Resources Conference Room located at 334 Ella Grasso Turnpike, Suite 100, Windsor Locks. Full copies of the request for proposal may be downloaded at www.ctairports.org/economic-development/procurement, or by e-mailing [email protected].

Departments People on the Move
Elizabeth Quick

Elizabeth Quick

Bulkley Richardson has named Elizabeth Quick its new executive director. In this position, she is responsible for overseeing all business operations including finance, human resources, information technology, business development/marketing, and facilities. “We are pleased that Elizabeth will be joining us,” said Peter Barry, chairman of the firm’s executive committee. “She has directed many programs and business systems for law firms throughout Massachusetts, Connecticut, and Washington, D.C. Based on her experience and her abilities, we are confident that she will be a major contributor to continuing the firm’s success.” Quick said she is excited about her new opportunity. “I look forward to working with this talented group of professionals as we continue to serve Bulkley Richardson clients and the community. Continuous improvement of systems and management to foster the firm’s delivery of superior legal services is an important focus for me.” An experienced operations professional, Quick’s career spans more than 25 years as a legal-industry administrator. She has developed and implemented new processes, along with coordinating all administrative functions required to ensure smooth day-to-day operations. She has a strong network of colleagues and vendors which has allowed her to streamline tasks to bolster productivity and performance. Prior to joining Bulkley Richardson, she worked as a multi-location administrator for a law firm with offices in New York, Washington, D.C., and Connecticut. She was responsible for strategic planning, expansions and moves, human resources, budgeting, day-to-day operations, business lines of insurance, and cohesive interaction with the management group in benefits, finance, technology, recruiting, and marketing to forward the firm’s overall success and business operations. Quick earned her bachelor’s degree, summa cum laude, from Eastern Connecticut State University, and received her associate degree from Manchester Community College, and was honored with the David A. Greenberg Award for Academic Excellence and the Fred A. Ramey Jr. Award for Outstanding Business Student. She is a member of the Assoc. of Legal Administrators (ALA), and also a member of the Nutmeg and Capitol chapters of ALA. Quick is based in Bulkley Richardson’s Springfield office. She succeeds Patrick Hourihan, who retired in September after 36 years of service to the firm.

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Jodie Gerulaitis

Jodie Gerulaitis

Country Bank President and CEO Paul Scully announced that Jodie Gerulaitis has been promoted to vice president of Community Relations. “Jodie’s commitment to the local communities we serve and her deep understanding of the bank’s mission made her the obvious choice for this new position,” Scully said. “Jodie will further enhance the bank’s long-standing commitment to helping those in need and work with local nonprofits on various events while managing the bank’s charitable-giving programs.” Gerulaitis has been with Country Bank for 24 years in various positions and holds several certifications from the Center for Financial Training. She is currently attending the New England School for Financial Studies, serves as a local treasurer of the Salvation Army, and is on the West Brookfield Elementary and Stanley M. Koziol school councils.  Annually, Country Bank partners with more than 500 local nonprofits to support their needs and was recently recognized as one of the Top 100 Charitable Giving Companies by the Boston Business Journal.

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Pierre Joseph

Pierre Joseph

The Solidago Foundation, a national social-justice foundation, appointed Springfield native, Amherst College graduate, and Truman scholar Pierre Joseph to the newly created role of program associate. Within this role, Joseph will have a critical role in developing four new signature projects as well as researching, recruiting, and managing new national and state partners. “Pierre is joining our growing team at a pivotal time for the foundation,” said CEO Elizabeth Barajas-Román. “We are excited about the expertise and fresh perspective he’ll bring to our ongoing work.” Prior to working at the Solidago Foundation, Pierre worked as a policy analyst at the U.S. Department of Health and Human Services in the Federal Office of Rural Health Policy. There, he staffed the National Advisory Committee on Rural Health and Human Services and worked on many issues including two-generation approaches to child poverty, family implications of substance-use disorder, and linking health-systems transformation to the social determinants of health. “In this new role, I am very interested in how emerging financing strategies, blended funding streams, and democratized access to capital can build wealth, expand opportunity, and increase economic mobility in underserved communities throughout the United States,” he said. Joseph is also responsible for working with senior staff on supporting the team’s budgeting, financial analysis, and planning efforts. “I am thrilled to be working alongside Pierre,” said Jeff Rosen, CFO of the Solidago Foundation. “We are lucky to have a person who has gained so much experience in both local and national arenas to bring to the next phase of our work. Pierre offers the rare blend of practical focus and long-range vision. He will be an invaluable field and thought partner, and we look forward to working together on a host of new initiatives.”

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Michelle Cayo

Michelle Cayo

Florence Bank, a mutually owned savings bank serving the Pioneer Valley through 10 branch locations, has hired Michelle Cayo of Granby in the position of vice president, Credit Administration manager. She brings nearly 20 years of commercial credit experience to her new role. Cayo studied at Bay Path University, where she received her bachelor’s degree in business with a concentration in finance, and her master’s degree in communications and information management. She completed the New England School for Financial Studies program and is in the process of completing the Graduate Banking Program from the American Bankers Assoc. Cayo serves her community as a member of the Jimmy Fund Council of Western Mass. In the past, she has also served as president of the Professional Women’s Chamber of Western Mass. In 2013, she was recognized by Western Mass Women magazine as Volunteer of the Year to recognize her work for children with pediatric cancer. She was also recognized by BusinessWest as a member of the 40 Under Forty Class of 2011, which celebrates young business and civic leaders in the Pioneer Valley. “We are thrilled to announce the addition of Michelle Cayo to our Florence Bank family,” said President and CEO John Heaps Jr. “She has an impressive background in commercial credit, and we feel she’s the ideal candidate to take on the role of VP/Credit Administration manager. I know we will be seeing excellent results from her in the years to come, and I look forward to watching her success.”

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John Garvey

John Garvey

John Garvey, president of Springfield-based digital-marketing and public-relations firm Garvey Communication Associates Inc. (GCAi) recently completed a certificate program in corporate reputation management offered by the Public Relations Society of America. The eight-week program was taught by communications experts from global brands including Weber Shandwick, the Hershey Co., MasterCard, Revlon Inc., and Burson-Marsteller. The program included modules on “Reputation and the CEO,” “Key Performance Indicators,” “Digital Reputation,” and “Reputational Risks.” The program is designed to help communications professionals navigate the space between marketing, public relations, and digital, as well as to recognize the importance of reputation and the CEO’s impact on brand value. Garvey was also a keynote presenter at the 2017 Massachusetts Bankers Assoc. Executive Officers Conference, where he presented on “Managing the Media and Your Reputation in a Crisis.” He has close to four decades of public-relations and reputation-management experience, having worked as a consultant to a variety of corporations and nonprofits, as well as a political campaign consultant. Garvey earned a bachelor’s degree from Marquette University and has served as a guest lecturer at the university’s Diederich College of Communications. He earned a master’s degree in organizational development at American International College. He is also a judge and mentor for the Boston-based global startup accelerator MassChallenge, where he has worked with cohorts from Spain, Columbia, Morocco, France, and Mexico.

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Ivonne Vidal

Ivonne Vidal

Ivonne Vidal, a staff attorney for the Committee for Public Counsel Services in Springfield, has been appointed to the Holyoke Community College board of trustees by Gov. Charlie Baker. Vidal holds a law degree from Boston University School of Law and a bachelor’s degree in International Relations and Economics from Brown University. As an undergraduate, she spent a year studying international relations and economics at the London School of Economics and Political Science. A native Spanish speaker, Vidal grew up in Cuba and has been living in the U.S. since she was 15 and in Western Mass. for the past six years. “As a public defender and an immigrant, I am keenly aware of the transformative role education plays in a person’s life,” Vidal said. “Holyoke Community College is at the forefront of this movement, finding innovative ways to engage and improve the lives of residents in Holyoke and Western Massachusetts. I am very excited to become a part of this institution, and I’m looking forward to helping advance its mission.” Before coming to New England for college, Vidal worked as an aide at the English Center in Miami, helping to teach classes in English as a second language and citizenship. She also spent summers during college in Miami working as an executive intern in the public defender’s office. As a law student at Boston University, she worked for Greater Boston Legal Services and as a legal intern with Masferrer & Associates, P.C. “Ivonne’s background in law and fluency in Spanish will strengthen our already-talented board,” said Robert Gilbert, board of trustees chair. “Our goal is to foster an environment where students can succeed not only academically in college, but in their lives as well. New trustees bring fresh ideas that will help guide HCC into the future and strengthen our connections with community partners.”

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Shaun Jennings

Shaun Jennings

OMG Roofing Products has hired Shaun Jennings as digital marketing specialist. In his new role, Jennings is responsible for all digital marketing activities for OMG Roofing Products, including company websites, social media, and mobile marketing activities. He is based in Agawam and reports to Sam Everett, director of Marketing Communications. Jennings joins OMG Roofing from SABIC, a manufacturer of high-performance plastics, where he led digital platform development for the Specialties business unit in the Americas region, based in Houston. He holds a bachelor’s degree in interactive media advertising from Marist College in Poughkeepsie, N.Y. Headquartered in Agawam, OMG Roofing Products is a manufacturer of commercial roofing products including specialty fasteners, adhesives, edge metal systems, drains, pipe supports, and advanced productivity tools.

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Michael Koziol

Michael Koziol

Spiros Hatiras, president and CEO of Holyoke Medical Center and Valley Health Systems, announced the appointment of Michael Koziol as chief financial officer at Holyoke Medical Center (HMC). “Mike has over 30 years of experience in nonprofit organizations, including several hospitals throughout New England,” said Hatiras. “His knowledge and successful contributions to organizational financial stability and improved operating efficiencies have already proved to be an asset to the leadership team of Holyoke Medical Center and Valley Health Systems.” Koziol has served as interim CFO at HMC since April 2017. His prior experience includes executive-level finance positions with Southcoast Physicians Group in Fairhaven, Mass.; MaineGeneral Health in Augusta, Maine; South County Hospital Healthcare Systems in Wakefield, R.I.; Massachusetts Eye & Ear Associates in Boston; Rhode Island Hospital in Providence; and Memorial Hospital of South Bend in South Bend, Ind. He received his bachelor’s degree in business administration from Illinois State University and completed his MBA at the University of Illinois. “I have spent the past six months as interim CFO with Holyoke Medical Center, and I am very happy to be a part of this organization,” said Koziol. “The people who work here are wonderful, and enable a bright future in continuing to provide high-quality, cost-effective care to the community.”

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Rachel Turgeon, a United Personnel employee who has worked in a variety of customer-service roles for the past five years, has been awarded the 2017 United Personnel Academic Merit Award. Turgeon received the $1,000 scholarship to defray student-loan payments related to her bachelor’s degree she received from Elms College last June. As an aspiring oncologist, Turgeon hopes to begin medical school next year. In addition to her work as a United Personnel contract employee, Turgeon is currently a women’s leader at Celebrate Recovery. In 2010, she suffered from an autoimmune disorder, and, in order to grow and heal from that occurrence, she began to counsel women in similar situations. She wanted women to see their beauty and worth beyond their physical impairments, such as hair loss. It was through this experience that she realized her calling and began taking steps to one day specialize in oncology, with the dream of traveling the world through Doctors Without Borders. “Working at United Personnel has taught me that hard work pays off,” Turgeon said. “United Personnel has been a blessing to work for. They have helped me during an extremely tough time in my life, and through them I found a job that has supported me and my long-term goals. I am extremely grateful to receive the United Personnel scholarship. Because of this scholarship, I can pay off a portion of my student loans and process quite a few medical-school applications. United Personnel has brought me one step closer to my goals, and I am so thankful for their support.” Each year, United Personnel identifies one contract employee, or the child of a United Personnel contract employee, who has worked at least 160 hours and is currently enrolled or is a recent graduate of an accredited college as the winner of its annual Academic Merit Award. This $1,000 award recognizes hard work both inside and outside of the classroom, and can be utilized to defray current costs or for loan forgiveness.

Court Dockets Departments

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

FRANKLIN SUPERIOR COURT
Kevin v. Chickering v. City Tire Co. Inc. d/b/a Lodge Tire Co. and John Doe
Allegation: Motor-vehicle negligence causing injury: $105,822.54
Filed: 9/21/17

HAMPDEN DISTRICT COURT
Bob Pion Buick-GMC Inc. v. Daigle’s Truckmaster Inc.
Allegation: Failure to pay for vehicle repairs: $9,619.23
Filed: 9/29/17

HAMPDEN SUPERIOR COURT
Leah LaRock and Sarah Chartier v. Mardi Gras Entertainment Inc. and Anthony Santaniello, individually
Allegation: Breach of employment contract: $1,000,000+
Filed: 10/2/17

Dontay Hall v. Marc L. Nierman, M.D.
Allegation: Medical malpractice, wrongful death: $101,400
Filed: 10/2/17

Emilio Hernandez v. Pyramid Management Group, LLC; Holyoke Mall Co., LP; Fahad Alsadoon; and Sarah Ali
Allegation: Negligence, escalator suddenly stopped, causing injury: $41,371.54
Filed: 10/3/17

Desert Aire, LLC f/k/a Desert Aire Corp. v. Sage Engineering & Contracting, Wojtkowski Bros. Inc., and Khem Organics Inc.
Allegation: Breach of contract/mechanic’s lien: $39,338.62
Filed: 10/4/17

Matthew Buchberg v. Six Flags Entertainment Corp.
Allegation: Negligence causing injury on roller coaster: $40,866.79
Filed: 10/5/17

Geraldine DePretto v. Sears Roebuck & Co. and Pyramid Management Group
Allegation: Negligence, trip and fall causing injury: $24,055.03
Filed: 10/10/17

Peter M. Phillips v. Howmedica Osteonics Corp. d.b.a Stryker Orthopaedics
Allegation: Product liability: $2,500,000
Filed: 10/11/17

HAMPSHIRE SUPERIOR COURT
Thomas Mulrooney v. Whole Foods Market and WS Asset Management
Allegation: Negligence, slip and fall causing injury: $48,000+
Filed: 10/3/17

Lalla Orman v. Cumulus Media Inc.; Atwood Drive, LLC; Securitas Security Services USA; Amherst Development Associates, LLC d/b/a Hampshire Hospitality Group; and Oldway Leasing
Allegation: Negligence, fall in unlit area causing injury and property damage: $96,000
Filed: 10/12/17

Daily News

NORTHAMPTON — Dan Berger, partner in the Northampton-based law firm Curran & Berger, has joined the board of directors for the International Language Institute of Massachusetts (ILI).

“We are pleased to welcome Dan to ILI,” said board president Eric Wirth. “His legal background and considerable experience in immigration issues bring a wealth of skills and knowledge to support ILI’s work, which includes free English classes for immigrants and refugees, high-quality language instruction and teacher training, and volunteer opportunities throughout the Pioneer Valley.”

Berger has been an attorney at Curran & Berger since 1998, and is active in immigration matters locally and nationally. He is a founding member of the American Alliance of International Entrepreneurs, an honorary member of the American Academy of Adoption Attorneys, and regulatory practice coordinator for the National Assoc. of Foreign Student Advisers. He has been quoted in various media, including the Atlantic and the Huffington Post; has spoken at conferences and universities across the country; and has edited the books Immigration Options for Academics and Researchers and Diplomatic Visa Guide.

Berger developed his interest in immigration during college, where he studied immigration history and taught English to adult refugees. He is a graduate of Harvard College and Cornell Law School.

Daily News

NORTHAMPTON — The Center for EcoTechnology (CET), a local nonprofit organization, has been awarded Top Honor in the North American 2017 Rathmann Challenge, “Mitigating Climate Change: Expanding the Use of Compost,” for its pioneering work over the past 20 years to expand the use of composting to reduce wasted food, which in turn reduces greenhouse-gas emissions.

The announcement of the award was made on Nov. 1 by the Rathmann Family Foundation. The Rathmann Challenge, which was launched in 2014, seeks to advance organizations possessing the creativity, entrepreneurial ethos, and innovative spirit to make a positive difference in the world. CET receives $100,000 for its past work and the exclusive invitation from the Rathmann Family Foundation to apply for an Even Bigger Idea grant of $200,000.

Approximately 40% of all food produced in the U.S. is never eaten, at great cost to communities, the economy, and the environment. Every year, American consumers, businesses, and farms spend $218 billion a year growing, processing, transporting, and disposing of food that is never eaten. About 52 million tons of food is sent to landfills annually; another 10 million is discarded or left unharvested on farms. When disposed of, wasted food creates greenhouse-gas emissions and is a significant contributor to climate change. Meanwhile, one in seven Americans is food-insecure.

“We are honored to be recognized by the Rathmann Family Foundation for our leadership in tackling climate change by keeping wasted food out of landfills,” said John Majercak, president of CET. “And we plan to expand our impact in this area, working alongside our many industry and government partners throughout the region.”

Added Rick Rathmann, executive director of the foundation, “as the recipient of the Top Honor, the Rathmann Family Foundation recognizes the Center for EcoTechnology both for its remarkable past accomplishments as well as the ability to make an even bigger impact beyond Massachusetts to the entire Northeast and the rest of the United States. The Rathmann Challenge engages organizations with a proven track record, forward-thinking ideas, and a willingness to challenge themselves and their professional colleagues to come up with a better solution.”

In 2011, CET worked with the Massachusetts Department of Environmental Protection (MassDEP) to establish the Massachusetts RecyclingWorks program. RecyclingWorks provides businesses and institutions in Massachusetts with free consultation and expert technical assistance to put into place cost-effective waste-management programs, including composting. In 2014, Massachusetts implemented one of the first statewide food-waste bans in the U.S., banning landfill disposal of organic waste by large-scale producers such as supermarkets and colleges. To date, CET has helped spur an expansion of compost production in Massachusetts by approximately 25,000 tons annually.

CET is embarking on a new, long-term effort to increase its impact by sharing its expertise in wasted food reduction across the Northeast and beyond. The organization has begun performing food-waste-diversion work in Connecticut, New York, and Rhode Island, in addition to Massachusetts. CET is also collaborating with the Harvard Food Law and Policy Clinic to produce a white paper that will share food-waste-diversion information and advice nationally, and developing other national partnerships as well.

“There is a growing awareness of the incredible opportunity that reducing wasted food presents our society,” said Lorenzo Macaluso, director of Client Services at CET. “We’ve learned a lot over the past few decades of doing this work, and we’re getting requests for assistance to replicate what we and our partners have been able to accomplish in Massachusetts. This award will be instrumental in helping us plan and implement similar efforts across the region and nationally.”

Area businesses that would like to learn from CET experts and others about reducing wasted food have an ideal opportunity at the Food Sustainability Symposium on Thursday, Nov. 9, from 3 to 6 p.m. at Mill 180 Park in Easthampton.
The event is organized by RecyclingWorks in Massachusetts, Associated Industries of Massachusetts, and the Economic Development Council of Western Massachusetts. Tickets cost $25 and may be purchased in advance through Eventbrite.

Businesses will learn about food-recovery options across the EPA food-recovery hierarchy, such as source reduction, food donation, animal feed, anaerobic digestion, and composting. Attendees will hear success stories from UMass Amherst, Stop & Shop, the Log Cabin, River Valley Market, and Brew Practitioners about diverting food scraps and surplus prepared food from disposal.

According to Macaluso, there are now more opportunities to cost effectively reduce food waste at businesses in Massachusetts than ever before. “Reducing food waste is great for the environment and often helps boost the bottom line. We have helped facilitate great results from food establishments of all types, and events like these are a great way to learn how to plug into the range of available options.”

Daily News

SPRINGFIELD — Hamden District Attorney Anthony Gulluni has been nominated by Gov. Charlie Baker and Lt. Gov. Karyn Polito to serve on the Governor’s Task Force on Hate Crimes. The task force will advise the governor and lieutenant governor on how to best combat hate crimes in the Commonwealth and support the victims of hate crimes. The task force will also work with law-enforcement agencies and communities to help formulate practices meant to improve the prevention, investigation, and prosecution of hate crimes.

“I am very grateful to Gov. Baker and Lt. Gov. Polito for including me on this task force,: Gulluni said. “In Hampden County, my office has worked hard to protect people from crimes, especially those motivated by bigotry and hate. I am eager to be a part of this worthy effort to fortify the Commonwealth’s policies and laws on hate crimes and their prevention.”

The formal appointment took place on Nov. 6 at the State House in Boston, with the governor signing the executive order and administering the oath of office to Gulluni and the other task-force members.