Page 84 - BusinessWest February 21, 2022

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 par- ties listed, or the court, for more information concern- ing the individual claims.
Court Dockets
HAMPDEN SUPERIOR COURT
Henry Schein Inc. v. Smiley Dental LLC and Bank of America
Allegation: Money owed for goods sold and deliv- ered: $70,157.95
Filed: 11/2/21
Catherine Shea v. MGM Springfield Redevelopment LLC and Blue Tarp Redevelopment LLC d/b/a MGM Springfield d/b/a MGM Resorts Springfield Allegation: Negligence; slip and fall causing personal injury: $100,000
Filed: 12/30/21
HSAs
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Planning Tips Q&A
Q: Reimbursing prior-year medical expenses: I’ve had out-of-pocket medical expenses in prior years, but never reim- bursed these through my HSA. Can I still receive these reimbursements?
A: Yes, if you had an HSA open during a year that you incurred unre- imbursed, out-of-pocket medical expenses, and never used your HSA to refund you for those expenses, you can still refund yourself with your HSA for those prior-year medical expenses. This can be done for any year that the HSA
Eastworks
Continued from page 79
additions, such as Peacock’s Nest Stu- dio, a henna and body-art business at Eastworks that moved into the building in March 2020, right at the start of the pandemic. Since then, it has actually expanded its offerings, including a line of body-care products and different fabric projects like face masks.
“Coming out of COVID, one of the more vital parts of the building seems to be our creative community,” Bundy said. “Our maker community is very solid ... it’s a reflection of the East- hampton arts community.”
After a long stint of ghost-town hallways and virtual everything, the maker portion of the Eastworks com- munity came together for a vibrant event in early November of last year: Open Studios. This is an annual event during which all the art studios at Eastworks come together for an open
Susan Hansen v. Tri-PBJ Enterprise LLC
Allegation: Negligence; slip and fall causing personal injury: $31,685
Filed: 1/3/22
28 Commercial Drive LLC v. St. Clair Landscaping Services Inc.
Allegation: Breach of contract, unjust enrichment: $250,000
Filed: 1/4/22
Anne G. Jacque v. Trinity Health Of New England a/k/a Mercy Medical Center a/k/a Mercy Specialty Physicians
Allegation: Employment discrimination
Filed: 1/4/22
Jeffery P. Donnelly v. Red Robin Gourmet Burgers and Round Robin LLC
Allegation: Intentional infliction of emotional dis- tress, reckless infliction of emotional distress, negli- gence, negligence hiring, negligence training, neg- ligence supervising, wrongful termination, slander/ defamation, Wage Act violation, and employment- law violation: $40,000+
Filed: 1/5/22
Jeffery P. Donnelly v. MGM Springfield
Allegation: Intentional infliction of emotional dis-
tress, reckless infliction of emotional distress, negli- gence, negligence hiring, negligence training, neg- ligence supervising, battery, assault, and slander/ defamation
Filed: 1/5/22
Jeffery P. Donnelly v. McDonald’s Corp. and McDon- alds, 360 Main St., Springfield, Mass.
Allegation: Intentional infliction of emotional dis- tress, reckless infliction of emotional distress, negli- gence, negligence hiring, negligence training, negli- gence supervising, and unfair trade practices
Filed: 1/5/22
Abir Eldada v. City of West Springfield Allegation: Motor-vehicle negligence causing per- sonal injury: $11,009.50
Filed: 1/5/22
Sandra Meagher v. Eastfield Associates LLC and Mountain Development Corp.
Allegation: Negligence; slip and fall causing personal injury: $24,695
Filed: 1/10/22
Keith Nunes v. Leoni Wire Inc.
Allegation: Negligence; slip and fall causing personal injury: $89,123.01
Filed: 1/13/22
account was open. The HSA reimburse- ments do not need to be reimbursed
in the same year that the out-of-pocket medical expenses were incurred.
Q: Contribution deadline after year- end: It’s past 2021 year-end, and I did not maximize my 2021 HSA contribu- tions. Can I still contribute and deduct my contribution?
A: Yes, you can make contributions for a prior year up until the April 15 fil- ing deadline (similar to IRA contribu- tion deadlines). Don’t miss out!
Q: Maintaining cash reserves and taking the deduction: I had unreim-
house, allowing the public to come in and experience the breadth of what the local artists at Eastworks are doing by participating in a variety of activities.
Easthampton Clay’s first open- house event at Eastworks was part of Open Studios; it was an Empty Bowls event for the Easthampton Food Bank that drew more than 300 participants.
“We had lines out the door waiting for people to come in and throw bowls for charity, which was so sweet and amazing ... it was really a mind-blow- ing experience,” Rodriguez said.
Lauren Grover, owner of Peacock’s Nest Studio, fondly recalled selling masks at Open Studios and spoke about how nice it was to finally have an in-person event after everything was held up by the pandemic for so long.
“It was a lot busier than I expected it to be; it was lovely,” she said. “As the pandemic eases, I look forward to hav- ing more events like that.”
bursed qualified medical expenses in 2021. Can I make a 2021 contribution and then immediately take a distribu- tion for these unreimbursed expenses?
A: Yes. This is a great tax-planning opportunity. For example, if you incurred $2,000 of unreimbursed quali- fied medical expenses in 2021, you could contribute $2,000 to your HSA
as a 2021 contribution and immedi- ately distribute this $2,000 back out as a qualified medical-expense reim- bursement. (It is important to con- sider annual contribution limits and deadlines.)
Grover also noted the abundant amount of precautions that were taken by Eastworks to prevent the spread of COVID-19, which was echoed by Rodri- guez of Easthampton Clay.
Another sentiment shared by several tenants at Eastworks was that the Open Studios event was important because
it helped them gain more exposure to Western Mass. locals after the pandem- ic hampered their visibility in the com- munity for a long time.
“No one had seen my work in almost two years, and then we finally did Open Studios in the fall,” Beck said. “I had a lookbook created, and our entire community came out for that event. It was probably the best-attend- ed Open Studios we’ve ever had ... people were able to finally see the work that had been hidden away behind my doors for two years.”
She noted that the exposure she received from Open Studios led to a
Long story short: HSAs are unde- rutilized, especially for investment and retirement purposes. If you have an HSA and would like to take advan- tage of the tax deductions, investment opportunities, or retirement-planning opportunities, reach out to your tax professional, and they can walk you through the options you have. u
Garrett Kelly is a CPA with Melanson, which has offices locally in Greenfield.
complete turnaround in her business, and now she is busier than she has ever been, with a waitlist of orders.
Art of the Matter
What started as a vision for a vacant, 500,000-square-foot mill building back in 1997 has become a reality.
As it turns 25, Eastworks has become everything Will and Paula Bundy had hoped it would. It has become a destination, certainly, and a community — a bustling space for artists, entrepreneurs, innovators, and more — within a community.
The best part is the fact that the pic- ture keeps changing, and the canvas continues to add more features and more color.
Which certainly bodes well for the next 25 years. u
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