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 Inside
Features
BEYOND THE FIREWALL
Small businesses seek shelter from the storm of cyberattacks ........... 6
COMMUNITY SPOTLIGHT
BusinessWest
JUNE 23, 2021
VOLUME 38 NUMBER 3
Departments
OPINION...12
PICTURE THIS...43
AGENDA...47
PEOPLE ON THE MOVE...48
COMPANY NOTEBOOK...50
INCORPORATIONS...53
DOING BUSINESS AS CERTIFICATES...52
BANKRUPTCIES...52
REAL ESTATE TRANSACTIONS...52
BUILDING PERMITS...58
    On the Cover
BEYOND THE FIREWALL
Small businesses seek shelter from the storm of cyberattacks
Cover design by Mike Nasuti
  BusinessWest
THE BUSINESS JOURNAL OF WESTERN MASSACHUSETTS
JUNE 23, 2021
VOLUME 38 NUMBER 3 $3.00
BUSINESSWEST COM
the
Beyond
Firewall
... Page 6
 Westfield grateful to move past pandemic...................................................................... 13
Insurance
GIVE AND TAKE
New challenges emerge in employee benefits — but more
    Accounting & Tax Planning
SELLING ONLINE?
You may owe sales tax in other states .............................................. 27
DEATH AND TAXES
SEE: List of Insurance Agencies >>Page 24
options, too .. 18
COVER STORY
Borawski
Insurance builds on 90-year tradition of service........................................... 21
  Proposed changes to capital gains, estate taxes create headaches................................ 29
TAXING SITUATION
Should your business accept Bitcoin as a
form of payment?............................................................................ 30
 SEE: List of Accounting Firms >>Page 32
Work-life Balance
BLURRED LINES
Maintaining balance is tricky in a post-pandemic world.............. 34
AVOIDING THE PITFALLS
Employers need to know the facts on Paid Family and
Medical Leave ................................................................................... 38
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     INDEX
JUNE 23, 2021 5
Small Businesses Seek Shelter from the Storm of Cyberattacks
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