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Anthony DeMarco & Sons, LLC: Generations of Service, Growth, and Reliability

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From commercial landscaping to dumpster services, a Central New York family business thrives on customer service, innovation, and community commitment.

By: Kimberly Graf

Rooted in Family, Growing with Purpose

Founded in 1972 by Anthony and Ruth DeMarco as a modest vegetable, farm, and greenhouse operation. what is now known as Anthony DeMarco & Sons, LLC began with a simple premise: grow quality products, treat customers fairly, and work hard every day. More than 50 years later, that same philosophy continues to guide a business that has become a fixture in Elbridge, NY, and a trusted partner to commercial and residential clients throughout Central New York and much of the Northeast.

Still rooted in Elbridge, roughly 15 miles west of Syracuse, the company now occupies significantly more land than it did in its earliest days. What was once a small, seasonal operation has grown into a year-round, multi-division enterprise led by three generations of the DeMarco family. Leadership includes founder Anthony and Ruth, who now live part-time in Florida, alongside his son Anthony and Anthony’s two sons, Anthony P and Mario, ensuring continuity, shared values, and long-term vision remain at the heart of the company.

Over the decades, Anthony DeMarco & Sons’ strategic approach has evolved alongside customer needs, as well as through opportunities to maximize operational efficiencies. From its agricultural roots, the company expanded thoughtfully, building complementary services that strengthened the overall operation rather than diluting its focus. Today, the business encompasses a garden center, commercial and estate landscaping, mulch and soil production, a sod farm in Phoenix, NY, dumpster and waste management services, snow removal, and large tree transplanting, each division reinforcing the others.

Despite this growth, the company remains grounded in what made it successful from the start: quality workmanship, competitive pricing, and an unwavering commitment to customer service. Whether serving a homeowner at the garden center or coordinating a complex commercial installation, the DeMarco team approaches every project with the same attention to detail and accountability.

A Multi-Division Business Built to Last

Anthony DeMarco & Sons has always adapted to changing needs, not by chasing trends, but by listening closely to the market and responding with practical, service-driven solutions. That adaptability has allowed the company to expand its offerings while maintaining strict quality control across all operations.

Today, the company supports both residential and commercial clients across Central New York, offering services that range from plant sales and landscape materials to large-scale commercial installations and logistics support. The ability to provide so many services under one umbrella has become a defining strength, delivering efficiency, consistency, and reliability across projects of all sizes.

At the core of the operation is a family-led management style that prioritizes long-term relationships with both customers and employees. That philosophy has helped the company maintain a stable, experienced workforce and a reputation among customers for dependability that spans decades.

Garden Center: Locally Grown, Professionally Supported

One of the company’s foundational divisions remains its garden center, a direct extension of its agricultural roots. Focused on top-quality products that are locally grown and produced, the garden center serves as both a retail destination and a critical support system for the company’s landscaping operations.

By growing much of its own plant material, Anthony DeMarco & Sons maintains control over quality from start to finish. Customers benefit from healthy, regionally appropriate plants suited to Central New York’s climate and growing conditions. From trees and shrubs to seasonal plantings and landscape materials, the garden center reflects decades of hands-on horticultural experience.

Delivery services further enhance convenience for customers, allowing both residential and commercial clients to access professional-grade materials without logistical challenges. This combination of local production, product knowledge, and customer support has made the garden center a trusted resource for homeowners, contractors, and developers alike.

Landscaping Services: From Residential Roots to Commercial Scale

While the company’s landscaping expertise dates back decades, a significant milestone came in 2000, when Anthony DeMarco & Sons formally expanded into commercial landscaping installations. Building on its greenhouse and nursery background, the company began taking on larger, more complex projects, laying the foundation for what has become its primary business focus today.

The landscaping division now handles a wide range of work, including estate-scale installations, ongoing landscape management, commercial snow removal, and large tree transplanting. While these services contribute to the company’s breadth, commercial installations remain the centerpiece of its growth and reputation.

That expansion was driven by opportunity, capability, and demand. With in-house plant production, specialized equipment, and a growing team of skilled professionals, Anthony DeMarco & Sons was well positioned to serve commercial developers seeking reliable partners who could deliver consistent results.

Commercial Landscaping Expertise

Today, the company’s commercial landscaping division completes approximately 100 installations per year, generating around $5 million in annual revenue. Projects extend across a 300-mile radius from Syracuse, with additional work performed in all boarding states. Reflecting the company’s ability to manage logistics and execution beyond its home market.

Anthony DeMarco & Sons works with long-standing commercial developers from the Syracuse area and all over the country. Providing landscaping installations for nationally recognized brands and regional businesses alike. Customers include Amazon, Byrne Dairy, Dollar General, Advance Auto Parts, O’Reilly Auto Parts, Walgreens, WellNow Urgent Care and many others.

Several key competitive advantages set the company apart:

  • Full control over start-to-finish installations with in-house plant production.
  • Heavy machinery capable of moving large estate-scale trees.
  • Flexibility to manage both small and large commercial projects.
  • In house plant, sod, soils and mulch production.

Dumpster & Waste Management: Growth from Necessity

The company’s dumpster and waste management division originated in 2009 not as a business plan, but as a practical solution to internal needs moving mulch, soil, and raw materials. Over time, this service revealed broader demand, leading to a full-scale operation serving commercial contractors and residential clients alike.

Today, the division operates 400 dumpsters and more than 12 trucks, covering a 50-mile radius of Syracuse. While most business is commercial (70–80%), a portion of residential clients is maintained as well.

The company offers roll-off dumpsters in 15-, 30-, and 40-yard sizes, along with same-day or next-day service. In 2026, front-load trash service was added to meet evolving client needs. Flexibility and responsiveness remain central to the division’s success.

Commitment to Employees and Community

Across all divisions, Anthony DeMarco & Sons emphasizes loyalty to its employees, customers, and community. The company maintains a year-round team of 35 employees, avoiding layoffs and fostering stability within the workforce.

“Nobody gets laid off. We take care of our people because they take care of our business,” Anthony says. This commitment has helped retain experienced staff who understand the company’s standards, values, and expectations, contributing directly to consistency and customer satisfaction.

Environmental responsibility is also a priority. Sustainability initiatives include mulch and soil production from wood waste and composting, reducing waste while creating usable products for landscaping projects. These efforts align with the company’s agricultural roots and long-term operational approach.

Innovation Rooted in Experience

While innovation drives the company forward, all new initiatives are grounded in experience and operational practicality. Strategic decisions, whether expanding waste services, producing plants in-house, or investing in machinery, prioritize quality, reliability, and efficiency.

From moving estate-scale trees to delivering dumpsters on tight timelines, Anthony DeMarco & Sons blends innovation with family-driven values. Each service builds on existing strengths, reinforcing a business model that has thrived across decades of economic cycles and evolving client needs.

After more than five decades, Anthony DeMarco & Sons remains a true family business, guided by shared values, long-term thinking, and a commitment to doing the job right. With the next generation at the leadership helm, the company is positioned to continue serving Central New York and beyond with the reliability and mission-driven focus that has defined it from the start.

To learn more about Anthony DeMarco & Sons, LLC and its full range of services, visit demarcoandsons.com, call 315.675.4400, or email sales@demarcoandsons.com.

Workers’ Compensation Loss Costs Decrease Again

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Steven Bell, Vice President, Lovell Safety Management Co., LLC

At a time when most commercial insurance lines seem locked into a cycle of increases, workers’ compensation in New York State continues to do the opposite. The latest filing from the New York Compensation Insurance Rating Board (NYCIRB) resulted in a 13.2% statewide loss cost decrease effective October 1, 2025.  The most recent filing is not an anomaly but rather the continuation of a long-term trend that has now been in place for nearly a decade. The filing reinforces a simple but important point: workers’ compensation has become one of the most stable, predictable, and consistently improving line of insurance in New York.     

 That was not always the case.   Prior to 2008, workers’ compensation pricing in New York was based on manual rates, not loss costs and because of the rate making structure workers’ compensation was viewed as one of the more volatile performing lines on an insurance program.  That instability ultimately led to systemic change.

 Reform and the Shift to Loss Costs

The 2007 Reform Act marked a turning point for New York’s workers’ compensation system. While the immediate rate reductions were meaningful, the more important impact was structural. The reform was historically significant in establishing “caps” or duration limits on permanent partial disability benefits, which previously were paid for a lifetime, while simultaneously increasing the maximum weekly benefit rates.   

 Shortly thereafter, New York adopted a loss cost rating system effective October 1, 2008. Under this approach, NYCIRB began publishing loss costs by classification, while insurance carriers applied their own loss cost multipliers to account for expenses and profit.  This change brought New York in line with most other states and introduced additional transparency and improved competition in the marketplace. It also separated statewide actuarial indications from individual carrier expense structures, allowing pricing to better reflect actual loss experience.  The years after the adoption of loss costs were still influenced by legacy claims and prior medical trends. Between 2009 and 2016, loss cost filings resulted in increases or no change as the system adjusted to post-reform realities. 

 Since 2017, loss costs in New York have declined in every filing year.  Over this period, there were cumulative reductions of – 67.6%.  The 13.2% decrease effective October 1, 2025, is one of the largest in recent history, but it follows a series of meaningful reductions year after year. What makes this trend notable is not just the size of the decreases, but their consistency when compared to other insurance lines.  While auto liability, general liability, property, and umbrella insurance have all experienced upward pricing pressure, workers’ compensation has continued to move steadily downward.

 Why Workers’ Compensation Is Different

The reasons for this divergence are structural. First, claim frequency has fallen. Safer workplaces, improved training, automation, and employer investment in safety programs have reduced the number of injuries entering the system.  Second, claim severity has remained relatively controlled. Workers’ compensation benefits from fee schedules, treatment guidelines, and a regulated medical environment that is not as structured in liability-based lines.  Third, wage growth has outpaced loss growth. Because workers’ compensation premiums are based on payroll, rising wages increase the premium base. When losses remain stable or decline, loss costs must fall to maintain actuarial balance.

 Finally, carrier results have remained profitable. Accident-year combined ratios consistently remain below 100%, even before investment income is considered. This profitability supports rate adequacy without the need for increases.

 State assessments are another often-overlooked part of the equation. In 2011, the assessment level exceeded 20% of premium and has decreased every year since then except for 2018. Today, the assessment stands at 7.0% as of January 1, 2026.  These steady decreases reflect the continued financial strengthening of the system and directly reduce employer costs when combined with declining loss costs. 

 Why Individual Premiums Don’t Always Decline

Despite favorable statewide trends, not every employer sees a reduction in premium. Payroll growth, experience modification changes, carrier underwriting decisions, and program structure all affect final cost.

 This makes regular program reviews critical, and one of the most effective ways for employers to fully benefit from the declining loss cost trend is participation in industry-specific safety groups. These programs align employers with similar risks, emphasize loss prevention, and return underwriting profits to participants through dividends.

 A Success Story

At Lovell Safety Management, we have been specializing in safety group programs since 1936.  Through our 13 industry-specific safety groups, Lovell has helped employers translate system-wide improvements into tangible financial results, returning more than $1.28 billion in dividends to employers in our programs. 

The -13.2% loss cost decrease effective October 1st, 2025, is not an anomaly. It is the continuation of a long-running transformation that has reshaped workers’ compensation in New York. In an insurance environment defined by rising costs, workers’ compensation stands apart as a system that has stabilized, delivering consistent loss cost decreases for nearly a decade. 

 That is something few insurance lines can claim.

If you have any questions about how Workers’ Compensation costs may impact your business, please reach out to a Lovell representative at 1-800-556-8355.

Protecting Corporate Ownership

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Richard D. Boyle, Esq. of Sheats & Bailey, PLLC

Have you ever thought about what your business partner might do with his or her ownership? A Buy/Sell Agreement helps to alleviate those concerns. A Buy/Sell Agreement is a binding agreement specifying how a shareholder’s shares in a corporation shall be disposed of upon a “triggering event”. The “triggering event” usually being a shareholder’s:

• Death
• Disability
• The desire to transfer ownership aka “walkaway”
• Termination of employment “for cause” and/or
• Retirement.

Having a Buy/Sell Agreement in place helps to smooth the transition of ownership upon predefined triggering event(s). For example, if a shareholder passes away, the remaining shareholder(s) will know who the successor shareholder(s) will be (if any) and the deceased shareholder’s estate will have comfort in knowing who will purchase the deceased shareholder’s shares. Likewise, a Buy/Sell Agreement provides shareholders with a level of comfort in knowing that if a shareholder wants to transfer his or her shares to an outside party, he or she first must at the very least get approval from the remaining shareholder(s) and/or give a first option to the remaining shareholders to purchase.

So how does a Buy / Sell Agreement work? As stated above, the Buy/Sell Agreement sets forth a triggering event upon which a shareholder’s shares are transitioned to new ownership.

For example, if a shareholder passes away, the Buy/Sell Agreement will set forth who must purchase the deceased shareholder’s shares from his or her estate. The purchase price for the deceased shareholder’s shares is a predetermined price as set forth in the Buy/Sell Agreement. To fund the purchase price, there often is life insurance in place on the lives of each shareholder, which is paid for by the corporation; the proceeds of which are used to purchase the deceased shareholder’s shares. This is similar to an instance whereby a shareholder is determined to be disabled and unable to work for the corporation anymore; the remaining shareholders can purchase the disabled shareholder’s shares using disability insurance. Not only is this a great vehicle to provide a shareholder’s loved ones with cash, but also provides a mechanism for the corporation to have succession.

Similarly, in an instance where a shareholder wishes to retire or sell his or her shares to an outside third party, the Buy/Sell Agreement can set forth a restriction so that the remaining shareholder(s) are not in business with an outside party. For example, if a shareholder no longer wanted to be part of the business and wanted to sell his or her shares to a third party, the Buy/Sell Agreement could say that he or she first must offer the shares to the remaining shareholder(s) and/or to the corporation for a predetermined set price payable over a certain period of time.

In addition, Buy/Sell Agreements are great vehicles to put in place when transitioning ownership in a corporation to key employees. Many times, when shares are gifted to the younger generation, the gifting shareholder will want the younger generation to work many years to show his or her dedication to the corporation before he or she is fully vested in the gifted shares. In such a case, the Buy/Sell Agreement can set forth a vesting schedule whereby a percentage of the gifted shares become vested each year.

When drafting a Buy/Sell Agreement, there are many factors to consider. In my experience, conversations take time and evolve. Therefore, it is important to start having those crucial conversations with shareholders and successors before it’s too late.

For more information on Buy/Sell Agreements and all other corporate and litigation needs, please contact Sheats & Bailey, PLLC, a law firm dedicated to servicing the construction industry.

 

Construction Insurance Trends and the Softening Market: What Construction Leaders Need to Know for 2026

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By: Brett Findlay, Senior Vice President, Business Risk Specialist, OneGroup

The construction industry has never been a stranger to volatility, especially in recent years. From supply chain disruptions to labor shortages, expecting the unexpected has become commonplace. But as we move into 2026, a shift is underway in the insurance marketplace—a shift that could provide both relief and new challenges: the softening of the insurance market. Having a handle on how you can manage your insurance program for the impacts of a softening market is important. The following highlights trend impacts for commercial general liability, workers’ compensation, and commercial umbrella coverage. All of which are, essential for construction leaders looking to protect their assets, grow their margins, and manage risk.

The Softening Market: A Welcome Return for Construction

After several years of navigating a hard market in New York—years marked by rising premiums, reduced capacity, and stricter underwriting—2025 showed signs of stabilization and even softening across key lines of insurance. This is a promising development.

Increased competition among a growing number of carriers, large capital inflows, and ever-evolving risk management strategies have driven broader coverage options and, in many cases, stabilizing premium and in some cases even premium reductions. There are carriers who’ve recently entered the New York construction insurance marketplace. This is the first time in years that we’ve seen standard market, financially sound carriers willing to come into New York State for the first time and provide quality options for contractors. We’ve reached a point where they believe premiums are sufficient enough that they feel comfortable funding for losses and still be profitable.

Yet, as always, the construction sector does remain a complex environment. Individual local market segments, project types (framed construction), and risk profiles will drive outcomes. Not all segments are realizing relief at the same rate, if at all.

Commercial General Liability: Moderating Rates, Persistent Challenges

Commercial general liability (CGL) remains a critical piece of risk management for contractors, especially in NYS. In 2025, rate increases nationally for CGL have moderated, with most policyholders seeing jumps in the 1% to 9% range. This was an improvement over the double-digit increases in prior years. Certain classes of business still face pressure due to outsized jury verdicts and social inflation, but the overall slant is positive.

Key Trends:

• Litigation funding: The rise of third-party litigation funding is prolonging and increasing the cost of claims, driving up settlements and verdicts.
• Risk management: Insurers are rewarding strong safety programs and loss control measures. Clean, well-managed accounts benefit from competitive pricing and ample capacity.
• Contractual risk transfer: Strong contractual risk transfer and safety processes and procedures will continue to lend themselves to stronger and more consistent market results.

Action Steps for Contractors:

• Continue to start insurance renewal discussions early and provide accurate, comprehensive data to carriers. With new carriers entering the fold, they’ll need time to underwrite thoroughly. The better they know your business, the better program they’re willing to provide.

• Invest in safety and risk management programs to demonstrate insurability. Your agent should be able to assist here at a deep level.

• Consider alternative program structures, such as captives, higher deductibles, or SIRs, to manage costs.

Workers’ Compensation: Rate Relief and Safety Gains

Workers’ Compensation has been one of the few lines of coverage showing consistent rate decreases. In fact, there have been aggregate loss cost decreases across all classifications for ten consecutive years in NYS. That trend has continued and accelerated; for example, 2024 saw a 9% overall loss cost reduction, with a 13.2% decrease filed and approved in 2025. This is an indication that carriers are profitable on this line of business. Nationally, claims frequency in construction has declined by 4.1% annually from 2015 to 2023, outpacing other industries and surely aiding in the continued market softening.

Key Trends:

• Declining claims frequency: Improved safety practices, better training, and automation have proven impacts on driving down claims.

• Labor market dynamics: Increased wages and employment have led to higher premiums, helping loss ratios. Even with the increases, the market remains profitable, with a combined ratio of 86% in 2024.

• Regulatory changes: Adjustments to experience rating formulas and premium adjustment programs (PAP) credits are impacting individual policy costs. You should have a good handle on this as well as your agent’s handling of these items for you.

Action Steps for Contractors:

• Forecast future costs and develop renewal strategies well in advance.
• Leverage PAP credits, payroll limitation, and stay informed about regulatory changes.
• Maintain a strong safety culture to continue driving down claims frequency and actively manage the claims that do occur.
Commercial Umbrella: Capacity Constraints and Layered Solutions
Umbrella and excess liability coverage have faced significant capacity challenges in 2025. In NYS specifically, increased claims severity and nuclear verdicts have led carriers to reduce limits, raise attachment points for the excess umbrella, and in certain circumstances, require more layered programs to secure adequate coverage. It’s exactly why you need to be focused on managing your program’s risk aggressively. Excess umbrella has shown some softening, but that’s for the strong performers. You need to be a strong performer and be able to showcase it to aggressively advocate for yourself.

Key Trends:

• Stricter underwriting: Carriers are being more selective with whom they’ll put up higher primary umbrella limits for, especially in high-hazard trades. Contractors may need to piece together coverage from multiple insurers to provide the limits necessary to meet some contractual requirements.
• Premium increases: Rate hikes are steeper for businesses with poor loss histories or high exposure. Driving down general liability costs can directly impact the premiums necessary for your primary $5M umbrella coverage.
• Alternative risk strategies: Captives, group programs, and higher self-insured retentions are gaining popularity on a larger scale to help contractors offset costs.

Action Steps for Contractors:

• Prepare to negotiate higher deductibles and layered coverage structures.
• Explore alternative risk transfer options, such as captives or parametric solutions.
• Strengthen risk management protocols to secure better terms from carriers.
Conclusion: Proactive Strategies for a Dynamic Market

The softening insurance market offers opportunities for construction companies to negotiate stronger terms and conditions, including better coverage and cost structures. However, the persistent challenges that have plagued NYS for decades are still present—litigation, capacity constraints, and evolving risks. Advocating for yourself requires a proactive approach to these challenges. Start the renewal process early, invest in safety and risk management, and explore creative program structures. Being proactive will position contractors for success in 2026 and beyond.
For more information on Construction Insurance Trends and the Softening Market please contact Brett Findlay, Senior Vice President Business Risk Specialist at (315) 280-6376 or BFindlay@OneGroup.com

How to Present Your Company Effectively in a Trade (Custom) Magazine

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By K.C. Roberts

In an increasingly crowded marketplace, visibility alone is no longer enough. How your company is presented—particularly in a trusted trade (custom) magazine—can significantly influence perception, credibility, and ultimately, buying decisions. Trade (custom) publications offer a unique opportunity to tell your story in a context that decision-makers already value. To maximize that opportunity, your presentation must be strategic, authentic, and audience focused.

Understand the Magazine’s Purpose and Audience

The first step in effective presentation is alignment. Trade (custom) magazines are designed to serve a specific industry or professional audience, often combining editorial insight with sponsored or branded content. Before crafting your message, understand who the readers are, what challenges they face, and what type of information they expect. A message that resonates with hospital administrators will differ greatly from one aimed at manufacturing executives or professional service providers. Tailoring your content to the readership signals relevance and respect for their time.

Position Your Company as a Solution, Not a Sales Pitch

One of the most common mistakes companies make in trade publications is treating the article as an advertisement. Readers of trade magazines are seeking insight, not overt promotion. Effective content positions your company as a knowledgeable partner that understands industry pain points and offers practical solutions. Discuss trends, challenges, or innovations, and demonstrate how your expertise addresses them—without excessive self-promotion. Subtlety builds credibility; credibility builds trust.

Tell a Compelling Story

Storytelling is a powerful differentiator. Rather than listing services or capabilities, frame your company’s message around real-world impact. Case studies, client success stories, or examples of problem-solving help bring your value proposition to life. When possible, quantify results to reinforce authenticity. A well-told story not only engages the reader but also makes your company memorable long after the magazine is set aside.

Highlight Leadership and Expertise

Trade (custom) magazines are an ideal platform to showcase thought leadership. Featuring insights from company executives, physicians, engineers, or subject-matter experts humanizes your brand and reinforces authority. By sharing informed perspectives on industry developments or best practices, your company becomes part of the broader professional conversation rather than an outsider attempting to interrupt it.

Maintain Editorial Quality and Professional Tone

Presentation extends beyond what you say to how you say it. Content must be well-written, concise, and professionally edited. Avoid jargon overload, unsupported claims, or exaggerated language. Strong headlines, clear subheadings, and logical structure improve readability and encourage engagement. Visual elements—such as professional photography, charts, or infographics—should support the narrative rather than distract from it.

Integrate Brand Identity Consistently

While subtlety is important, brand consistency still matters. Ensure that logos, color palettes, messaging, and tone align with your broader marketing efforts. Readers should easily recognize your company’s identity and values without feeling overwhelmed. A consistent brand presence reinforces recognition and trust across multiple touchpoints.

Measure Impact and Refine Your Approach

Finally, treat your presence in a trade (custom) magazine as part of an ongoing strategy. Track engagement, inquiries, and downstream opportunities generated by the publication. Feedback from readers, sales teams, or partners can provide valuable insight into what resonates. Use that data to refine future content and strengthen your positioning over time.

When executed thoughtfully, a trade (custom) magazine is more than a placement—it is a platform for credibility, influence, and long-term brand building. By focusing on relevance, storytelling, and value, your company can present itself not just as a participant in the industry, but as a trusted leader within it.

AI Generated, Edited by K.C. Roberts

How the One Big Beautiful Bill May Impact Financial Statements for Contractors

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Kaitlyn H. Axenfeld, CPA/CFF, CFE, Dannible & McKee, LLP

The passage of the One Big Beautiful Bill Act (OBBBA) on July 4, 2025, marked a significant shift in the financial and regulatory landscape for contractors across the United States. With sweeping tax reforms and substantial federal spending initiatives, the bill is poised to reshape how contractors manage their accounting, tax planning and financial reporting — particularly for C-corporation contractors.

Deferred Tax Recalculations

In accordance with ASC 740, any changes in tax law must be reflected in the financial statements during the period in which the law is enacted — in this case, July 4, 2025. For contractors, deferred tax assets and liabilities must be remeasured using the new tax rates and rules as of Q3 2025, not at the start or end of the year. These adjustments will be included in the income tax expense section of the financial statements, potentially causing noticeable fluctuations in reported earnings.

Accounting Method Flexibility

One of the most notable changes introduced by the Act is the expanded tax exemption from the percentage-of-completion method (PCM) for certain residential construction contracts. Previously, many contractors were required to recognize revenue as work progressed, which often resulted in higher taxable income during the early stages of a project. Under the new law, contractors involved in multifamily housing, senior living, student housing and mixed-use developments may now elect to use the completed contract method (CCM). This shift allows contractors to defer revenue and tax liability until a project is finished, improving cash flow and reducing interim tax burdens. As a result, financial statements for C-corporations may reflect lower current income tax owed during the early construction phases, which would have the opposite effect on deferred tax liabilities and deferred tax expense.

Accelerated Depreciation and Expensing

The bill also reinstates 100% bonus depreciation and expands Section 179 expensing limits. This means contractors can now immediately deduct the full cost of qualifying equipment, vehicles and property improvements in the year of purchase. While this provides a significant tax advantage, it also introduces temporary timing differences between book and tax depreciation. These differences must be accounted for under ASC 740, potentially affecting deferred tax assets and liabilities on the balance sheet.

Interest Expense Deductibility

Another favorable change for contractors is the revision of the interest expense limitation rules under Section 163(j). The bill reverts the limitation calculation to an EBITDA-based formula rather than an EBIT-based one. This adjustment allows contractors, especially those financing large-scale projects, to deduct a greater portion of their interest expenses. The increased deductibility can lower the effective tax rate and may require remeasurement of deferred tax balances, further influencing the income tax line on financial statements.

Strategic Planning and Financial Disclosures

Beyond tax reform, the bill allocates over $190 billion to the Department of Homeland Security and other federal agencies, with a strong focus on border infrastructure, surveillance and AI systems, and modernization of maritime and aviation facilities. This influx of federal funding is expected to generate a surge in contracting opportunities, particularly for firms in construction, engineering, and technology integration in those sectors. As contractors secure new projects, they may need to revise revenue forecasts, expand operational capacity and update disclosures related to backlog and contract assets and liabilities.

Given the potential significance of changes introduced by OBBBA, contractors are encouraged to reassess their historical accounting method elections and tax positions. Financial statement disclosures should be updated to reflect the impact of the new law, and companies should consider the long-term implications of permanent tax changes on debt covenants, capital investment strategies and project financing.

The One Big Beautiful Bill represents a transformative moment for the contracting industry. By altering how revenue is recognized, how assets are depreciated and how taxes are calculated, the legislation has the potential to impact financial statement presentation and the bottom line. Contractors who adapt quickly and strategically will be best positioned to capitalize on opportunities and mitigate the risks posed by the OBBBA.

Kaitlyn H. Axenfeld, CPA/CFF, CFE, is an audit partner at Dannible & McKee, LLP, a certified public accounting firm with offices in Syracuse, Auburn, Binghamton and Schenectady, NY, as well as Tampa, FL. With over 12 years of experience, Kaitlyn provides audit, review, compilation and consulting services to a wide range of clients, with a focus on the construction industry. For more information on this topic, contact Kaitlyn at kaxenfeld@dmcpas.com or (315) 472-9127. Visit our website at DMCPAS.com to learn more.

Why Writing a Column on Your Expertise Enhances Your Credibility

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By K.C. Roberts

In an increasingly crowded and competitive marketplace, credibility is one of the most valuable assets a professional or organization can possess. Buyers, partners, and stakeholders want to work with people they trust—those who demonstrate knowledge, consistency, and authority in their field. One of the most effective yet underutilized ways to build that trust is by writing a regular column focused on your area of expertise.
A well-crafted column does more than share information. It positions you as a thought leader, reinforces your professional reputation, and creates sustained visibility with your target audience. Over time, it becomes a powerful credibility-building tool that supports both personal and organizational goals.

Demonstrating Expertise Through Consistency

Anyone can claim to be an expert. Writing a column proves it. When you consistently explain complex topics clearly, offer practical insights, and address real-world challenges, readers begin to associate your name with competence and reliability. A recurring column allows you to showcase depth of knowledge over time, not just in a single article or presentation.

Consistency is critical. Publishing regularly—monthly, quarterly, or even weekly—signals commitment to your discipline and your audience. It shows that you are actively engaged in your field, staying informed, and thinking critically about trends and developments. That ongoing presence reinforces the perception that you are not only knowledgeable, but current and relevant.

Building Trust Through Education, Not Promotion

Credibility grows when your content is educational rather than self-promotional. A column that focuses on helping readers understand issues, make better decisions, or avoid common pitfalls positions you as a trusted advisor instead of a salesperson. Readers are far more likely to respect—and remember—professionals who share value freely.

Over time, this approach creates a strong trust foundation. When readers later need products, services, or guidance related to your expertise, they naturally gravitate toward the person who has been consistently helping them think smarter and act more confidently.

Humanizing Your Brand and Perspective

Writing a column also allows you to communicate your perspective, values, and approach in a way that corporate messaging often cannot. Your voice, examples, and point of view humanize your expertise. Readers gain insight not just into what you know, but how you think.

This personal dimension is particularly important in professional services and B2B environments, where decisions are often influenced by relationships and perceived alignment. A column helps readers feel they “know” you, even before a direct interaction occurs, which lowers barriers to engagement and collaboration.

Reinforcing Authority in Your Market

A published column—especially in a respected trade publication, business journal, or industry platform—provides third-party validation. Being given space to share your insights signals that an editor or publisher considers your perspective worth hearing. That external endorsement enhances your authority in ways self-published marketing materials cannot.

This authority often extends beyond the page. Columnists are more likely to be invited to speak at events, participate in panels, contribute to broader discussions, or serve as expert sources for media. Each of these opportunities further compounds credibility and visibility.

Creating Long-Term Value from a Single Effort

Unlike transient marketing tactics, a column creates lasting assets. Articles can be shared with prospects, included in proposals, repurposed for digital content, or referenced in conversations. Over time, your body of work becomes a portfolio of expertise that speaks on your behalf—even when you are not in the room.

Importantly, credibility built through writing is cumulative. Each column strengthens the impact of the last, creating a steady upward trajectory of trust and recognition.

Conclusion

Writing a column on your area of expertise is not simply a content exercise; it is a strategic investment in credibility. By consistently educating, informing, and engaging your audience, you establish authority, build trust, and differentiate yourself in a meaningful way. In a marketplace where credibility drives decisions, a thoughtful, well-executed column can become one of your most powerful professional tools.

AI Generated, Edited by K.C. Roberts

Scaffold Law Reform Efforts

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For the past 35 years, construction industry Association executives, myself included, and others have attempted to work with politicians in Albany to reform the antiquated New York State “Scaffold Law” (Labor Law 240), which imposes an absolute liability standard on gravity related injuries to workers – even when the worker is at fault.  Generally, these cases are settled out of court between the plaintiff’s attorney and the very few insurance carriers which choose to take on this extraordinary risk exposure in New York.  This unique and strict absolute liability standard does not exist in any of the other 49 states, where such gravity related injury claims and lawsuits are subject to a comparative negligence standard.  The construction industry’s proposed reform does not take away one’s ability to sue if injured, rather the industry has for decades asked Albany politicians to amend the state’s outdated Labor Law, which was enacted in 1885, to eliminate the absolute liability standard and replace it with a comparative negligence standard.

Earlier this year, Unites States Congressman John Faso (Southern Tier and Hudson Valley) and Congressman Nick Langworthy (Western NY) introduced legislation attempting to remedy the “Scaffold Law” on any project (including those in the state of New York) which receives federal funding via H.R. 3548 (Langworthy), legislation which would preempt the NYS “Scaffold Law” on federally funded projects.

The bill would require a contributory negligence standard to be used to assess fault for injury accidents occurring on federally funded or subsidized projects. All 49 other states use contributory negligence as the legal standard; only New York state utilizes strict or absolute liability on property owners and contractors.

New York’s “Scaffold Law” does not improve worker safety. All federal data prove that rates of fatality and injury on construction sites in New York are no better, and often worse, than in other states.  Additionally, many insurance carriers have chosen not to underwrite general liability insurance in New York state for contractors due to Labor Law 240, and the associated high-risk exposure.

The congressional bill would include all federal grants, tax credits, and subsidies. This preemption would be particularly beneficial in reducing insurance and other costs for transportation infrastructure, affordable housing, technology projects, and environmental improvement projects, while opening up the insurance market with more insurance companies reentering the New York construction market.

It is estimated that Labor Law 240 “Scaffold Law”, dating from 1885, increases costs of all building projects in the state by a minimum of between 5-10%. Federal preemption would finally force Albany politicians to change the law for all other projects such as hospitals, schools, municipalities, roads, bridges, and all other private and public construction. Without federal action, nothing will happen in Albany to initiate reform of this expensive, unique, and antiquated law.

Enactment of H.R. 3548 would help lower building construction costs in New York state and help make New York more affordable.  Many New York state construction industry Associations, and others engaged in the industry – including taxpayers, are supporting the inclusion of H.R. 3548 in the base text of the pending Surface Transportation Bill in the United States Congress. This bi-partisan legislation is slated for reenactment in the spring of 2026 but is being drafted now.

As New York State’s largest and oldest construction industry Association, representing industrial, commercial, educational and institutional construction contractors, suppliers and manufacturers’ representatives, the Syracuse Builders Exchange is requesting our approximately 1,100 members, and other construction industry stakeholders, to contact your member of congress to request that Chairman Sam Graves (R-MO) and Ranking Member Rick Larsen (D-WA) of the Transportation and Infrastructure Committee include H.R. 3548 in the base text of the Surface Transportation bill.

To lean more about this legislative initiative and how to provide support for “Scaffold Law” reform, please visit www.buildmorenewyork.com .

2026 Syracuse Builders Exchange Awards

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Elizabeth Landry

Returning to the community for the first time in several years, the 2026 Syracuse Builders Exchange Awards mark an exciting time for the construction industry in Central New York. Previously called the Craftsmanship Awards, reinvigorating this opportunity to recognize the talent, hard work, and achievements that drive the construction community forward was a priority for the SBE.

“I felt it was important to bring it back,” said Mike Cowden, Vice President of Murnane Building Contractors, Inc., who played a key role in facilitating the recreation of the awards. “We have had several employees win an award over the years and I know it meant a lot to them and made their families proud to see them recognized…. The key component to me will always be the awards for the craftsmen and tradespeople who so seldom get the recognition they deserve.”

The redesigned awards event was well received by the SBE Association’s 1,100 member firms as there were many nominations to consider in most of the categories, including Project of the Year. The Awards Committee is comprised of Board members who have a passion for honoring those in the industry who exemplify the characteristics associated with excellence in their scope of work. Committee members deliberated, debated, and scored each nomination, ultimately selecting each category’s winners.

“The Committee is grateful to everyone who took the time to prepare and submit nominations and appreciates the commitment to showcasing the exceptional quality of craftsmanship represented throughout our region,” said Earl R. Hall, Executive Director of the Syracuse Builders Exchange. “The level of skill, dedication, and pride reflected in these projects made the selection process both exciting and challenging. It’s clear that our industry continues to set a high standard of excellence, innovation, and professionalism.”

Each year, the Syracuse Builders Exchange will host this traditional event as it is an important part of the fabric of the organization, its membership, and the industry. The SBE is pleased to share this year’s award winners, who represent excellent craftsmanship in each of their categories.

Interior/Exterior Finishes

  • Project: Hewitt Union Hall, SUNY Oswego, Oswego, NY
  • Award Winner: Mike Demm, Sherman Construction Inc.
  • General Contractor: Northland Associates, Inc., Liverpool, NY
  • AE Firm: Cannon Design, Buffalo, NY
  • Owner: New York State
  • Nominated by: Jeff Sherman, Sherman Construction Inc.

Jeff Sherman, President of Sherman Construction Inc., nominated Mike Demm, a union Carpenter Foreman with over 20 years of industry experience who’s worked for Sherman Construction for 10 years. Sherman said that Demm worked closely with Project Manager Tim Brann, managing the ordering of materials and specialties, of which this project had many. Demm organized crews daily and completed many specialty items during the project.

“I nominated Mike because of the stature of the building and all the intricate and unique designs,” said Sherman. “This was a 120,000-square-foot, three-story building in the middle of the SUNY Oswego campus. It’s a state-of-the-art academic broadcasting facility…. The area is surrounded by acoustical wood and acoustic panels, floating metal pan ceilings, skylights, and large observation windows where Mike and his team installed all the millwork picture-framing each large opening…. Every room had to be STC-rated because it’s a broadcasting facility. It was tested by a third party and ultimately every room passed inspection. This was truly a challenge to build and coordinate with other trades, and Mike made it look easy.”

Sherman also expressed how important the awards are for recognizing the talent and hard work of the men and women who build the intricate infrastructure the community uses every day.

“This award is a great way to celebrate these amazing craftsmen. I could not be happier for Mike and his team that transformed such a huge academic facility into a show piece in the center of a local university,” said Sherman.

Carpenter Nate Rice has worked for Murnane Building Contractors, Inc. for 15 years. He was nominated by Shawn Murphy for the outstanding work he completed during the construction of SUNY Cortland Cornish Van Hoesen, which was designed by JMZ Architects and Planners, P.C. Rice’s contributions during the construction of the award-winning project include delegating everyday tasks and communicating and planning with the subcontractors and the College faculty. When asked to select to a highlight of the project, he emphasized team collaboration.

“[A highlight was] watching the job come together step by step and working with the great team that made this job a success,” said Rice, who has been in the carpentry industry for 30 years.

Looking back on his decades-long career so far and receiving this recognition for a job well done, Rice said, “Every day there is a new challenge, and it keeps me on my toes. I feel very blessed to be honored for doing a job that I love.”

Structural

  • Project: SUNY Cortland Cornish Van Hoesen, Cortland, NY
  • Award Winner: Nate Rice, Murnane Building Contractors, Inc.
  • General Contractor: Murnane Building Contractors, Inc., East Syracuse, NY
  • AE Firm: JMZ Architects and Planners, P.C.
  • Owner: State University Construction Fund
  • Nominated by: Shawn Murphy, Murnane Building Contractors, Inc.

Mechanical

  • Project: Centrio Syracuse University Chilled Water Plant Modernization, Syracuse, NY
  • Award Winner: Andrew Gauthier, BOND Building Construction Inc.
  • General Contractor: BOND Building Construction Inc., Medford, MA
  • AE Firm: CHA Consulting, Inc.
  • Owner: Syracuse University
  • Nominated by: Jesse Conklin, BOND Building Construction Inc.

Leading a career in the construction industry since 2010, Andrew Gauthier is a Senior Project Manager who’s worked for BOND Building Construction since 2023. He was nominated by Jesse Conklin for the work he completed on the modernization of the Centrio Syracuse University Chilled Water Plant. Including a 15,000-square-foot addition, renovation to the existing structure, replacement of the two existing steam-driven chillers with five new 2,500-ton electric chillers, and a new 38kV electrical substation, the project sought to modernize aging infrastructure while providing additional resiliency, adding redundancy, and lowering emissions to its 270-acre main campus, which serves more than 22,000 students.

“As the project manager, it’s my responsibility to manage all aspects of the project inclusive but not limited to: safety, client satisfaction, contracts, change management, document control, schedule, budget, equipment deliveries, building/ROW permitting and team growth,” said Gauthier, adding that a highlight of the project was the milestone when all the new equipment was installed and being able to tackle the final mechanical and electrical connections prior to fill, flush, and start-ups.

Rather than viewing the project as just an industrial building, to Gauthier it’s “the epicenter that drives energy to the hospitals and university keeping the building systems on, so that all of the tremendously hard-working people that choose to live, work, learn and stay within those places have the environments they need to do the great work and healing that they set out to do.”

Reflecting on this achievement, Gauthier said it’s humbling and has allowed him to think of the many members of the BOND Building team who worked alongside him “We’re truly honored to be recognized for such an achievement,” he said.

Carpenter/Superintendent Brad Mierke has worked for Murnane Building Contractors, Inc. for 30 years, but he’s been in the construction industry for 37 years. He was nominated by Murnane Building Contractors Vice President Mike Cowden for the work he completed during the construction of SUNY Cortland Cornish Van Hoesen, which was designed by JMZ Architects and Planners, P.C. During the project, Mierke served as the Project Superintendent.

A major highlight Mierke recalled from the project was reaching substantial completion on schedule, and during his career he shared that he enjoys “seeing the end result of everyone’s hard work and knowing I played a part in it.”

Reflecting on winning this award from the Syracuse Builder’s Exchange, Mierke focused on how the success of the project resulted from a team effort. “I appreciate being recognized,” he said. “I had a lot of help from my Murnane co-workers and subcontractors.”

Supervision

  • Project: SUNY Cortland Cornish Van Hoesen, Cortland, NY
  • Award Winner: Brad Mierke, Murnane Building Contractors, Inc.
  • General Contractor: Murnane Building Contractors, Inc., East Syracuse, NY
  • AE Firm: JMZ Architects and Planners, P.C.
  • Owner: State University Construction Fund
  • Nominated by: Mike Cowden, Murnane Building Contractors, Inc.

Project of the Year

  • Project: TTM Technologies, East Syracuse, NY
  • Award Winner: John Murphy, Hueber-Breuer Construction Company, Inc.
  • General Contractor: Hueber-Breuer Construction Company, Inc., Syracuse, NY
  • AE Firm: QPK Design, LLP
  • Owner: TTM Technologies
  • Nominated by: Maggie Goss, Hueber-Breuer Construction Company, Inc.

Leading a career in the construction industry since 2010, Andrew Gauthier is a Senior Project Manager who’s worked for BOND Building Construction since 2023. He was nominated by Jesse Conklin for the work he completed on the modernization of the Centrio Syracuse University Chilled Water Plant. Including a 15,000-square-foot addition, renovation to the existing structure, replacement of the two existing steam-driven chillers with five new 2,500-ton electric chillers, and a new 38kV electrical substation, the project sought to modernize aging infrastructure while providing additional resiliency, adding redundancy, and lowering emissions to its 270-acre main campus, which serves more than 22,000 students.

“As the project manager, it’s my responsibility to manage all aspects of the project inclusive but not limited to: safety, client satisfaction, contracts, change management, document control, schedule, budget, equipment deliveries, building/ROW permitting and team growth,” said Gauthier, adding that a highlight of the project was the milestone when all the new equipment was installed and being able to tackle the final mechanical and electrical connections prior to fill, flush, and start-ups.

Rather than viewing the project as just an industrial building, to Gauthier it’s “the epicenter that drives energy to the hospitals and university keeping the building systems on, so that all of the tremendously hard-working people that choose to live, work, learn and stay within those places have the environments they need to do the great work and healing that they set out to do.”

Reflecting on this achievement, Gauthier said it’s humbling and has allowed him to think of the many members of the BOND Building team who worked alongside him “We’re truly honored to be recognized for such an achievement,” he said.

Andrew Gerardi has 25 years of experience in the plastering and stucco industry, and he’s worked for J&A Plastering & Stucco Contractors LLC for 20 years. His work on the STEAM School Renovations in Syracuse earned him this award nomination from Joseph DiBello. For Gerardi, the best part about his job is the connection to his family. “I love being able to follow in my father’s footsteps every day,” he shared.

During the project at the STEAM School, Gerardi and his team worked to restore the ornamental plaster in the school’s auditorium to its original beauty. Supporting the historical design of the space was a significant aspect of the job for Gerardi.

“The highlight was seeing the detail and craftsmanship that the original craftsmen did and then being able to recreate their original concept so that it still looks, today, the way they intended it to look,” he said.

When asked about how it feels to receive such recognition from the Syracuse Builder’s Exchange, Gerardi said, “It is an honor to win this award and be recognized by your peers for a project that we, as a team, were very proud of.”

Specialty/Other

  • Project: STEAM School Renovations, Syracuse, NY
  • Award Winner: Andrew Gerardi, J&A Plastering & Stucco Contractors LLC
  • General Contractor: Murnane Building Contractors, Inc., East Syracuse, NY
  • AE Firm: LaBella Associates, PC
  • Owner: County of Onondaga
  • Nominated by: Joseph DiBello, J&A Plastering & Stucco Contractors LLC

Electrical

  • Project: Bluefors Inc, Manufacturing, Warehouse and Office Expansion, Syracuse, NY
  • Award Winner: Brian Chmielewski, Demco New York Corp.
  • General Contractor: VIP Structures, Inc., Syracuse, NY
  • AE Firm: VIP Architectural Associates
  • Owner: Bluefors Inc
  • Nominated by: Jim Dalpe, VIP Structures, Inc.

Foreman Brian Chmielewski has been working in the electrical construction industry for about eight years and has been with Demco New York Corp. during that time. He was nominated by Jim Dalpe of VIP Structures, Inc. for the work he completed on the Bluefors Inc, Manufacturing, Warehouse and Office Expansion project. Working as the foreman overseeing day-to-day field operations, Chmielewski said his team was responsible for installing the electrical systems, including power distribution and lighting, while coordinating closely with other trades, which required a high level of organization and attention to detail to stay on schedule and ensure quality.

During the project, Chmielewski said, “the highlight was seeing the team come together to execute a complex project successfully. Everyone stayed focused and took pride in their work, and it showed in the final product.”

Chmielewski shared that what he enjoys most about his job is working with the crew, seeing the progress each day, problem-solving, and helping to develop the next group of electricians coming up in the trade by passing on his knowledge to team members.

When asked for his thoughts on being recognized with this award, he said, “It’s an honor. This recognition reflects not just the work we put into this project, but also the foundation built by the older generation of electricians who taught us the trade. I got to this point because of their knowledge and work ethic, and I try to carry that forward every day. I’m proud to be part of a team that continues that standard and delivers high-quality work.”

The Syracuse Builder’s Exchange is extremely proud of this year’s winners and looks forward to continuing the awards program in years to come. From mechanical to structural, finishes to electrical, supervision to specialty, and Project of the Year, it’s an honor for the SBE to provide a platform that recognizes the hard work, talent, and excellence in craftsmanship displayed by the construction industry within our community.

It’s not too early to begin thinking about the 2027 SBE Awards – keep an eye out for top talent at your current and future jobsites and make sure to take photos of the progress along the way. The SBE is excited to recognize another group of amazing craftsmen and hopes to receive even more nominations next year.

Email Scams and Getting Paid

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By: Chandler Barganier, Law Clerk, Sheats & Bailey, PLLC.

The construction industry is an especially attractive target for email scams and wire fraud. A frequent pattern we’ve seen among clients is subcontractors will issue an invoice, followed by a delay in payment. After 90 days pass, the subcontractor demands payment, only for the contractor to discover that payment was made, but not to whom they had intended. In these situations, hackers manage to impersonate general contractors and vendors and provide fraudulent wiring instructions resulting in payments being misdirected into unauthorized accounts. Another common scheme we have run into recently is business email compromise schemes that use phishing tactics where a third party sends an email that looks like it is from the subcontractor changing how they want to receive payment on the invoice and directing payment via ACH transfer to a fraudulent account.

These wire fraud and ACH scams can result in losses reaching hundreds of thousands of dollars. Especially, as existing laws fail to adequately protect contractors from wire fraud and ACH scams. While Federal law defines wire fraud broadly under 18 U.S.C. §1343, this statute only provides a mechanism for criminal enforcement, it does little to resolve the civil consequences faced by victims in contractual disputes. UCC article 4A protects the banks not the victims of wire fraud and UCC article 3 applies to physical checks, not wire and ACH transfers.

While physical checks remain the safest method of payment because they may be cancelled and refunded by banks if deposited into unauthorized accounts, wire transfers are common practice for most businesses. They’re instantaneous, electronic, and simply more convenient. However, it’s this convenience that makes wire transfers so susceptible to fraud. As Banks are not responsible for customer-initiated wire transfers in the same way they would be for physical checks. Further, scammers can immediately move stolen funds into offshore accounts which places them outside U.S. jurisdiction and leaves victims without recourse. Despite this, in most wire fraud situations contract parties are still obligated to fulfill their financial obligations despite being victims of these schemes. 

Unfortunately, parties who fall victim to wire fraud usually are not excused from their contractual obligations. Under New York law, the doctrine of impossibility, a common law defense, is narrowly applied and does not relieve contracting parties from liability merely because performance has become financially burdensome or even “impossible.” This principle is further illustrated in Sassower v. Blumenfeld, where the defendant, having lost funds in a fraudulent wire scheme, argued that his inability to repay a deposit should be excused because it would be impossible for him to perform his contractual obligations.[1] The court rejected this defense, emphasizing the fundamental principle that once a party to a contract has made a promise, that party must perform or respond to damages for its failure, even when unforeseen circumstances make performance burdensome.

Given these legal realities, it’s suggested that to protect your business from the threat of wire fraud and ACH scams you include contract and subcontract clauses that a) explicitly state how payment is to be made; b) identifies who may make changes to the payment method; and c) puts a verification system in place for confirming the changes were made by the other party, such   as requiring a phone call to the individual authorized to make payment changes via a trusted known phone number.  All staff should be trained in this and understand procedures put in place. Further, obtaining cyber liability insurance is recommended to best protect your business.

If you need further assistance or have additional questions, please contact Sheats & Bailey, PLLC.  www.TheConstructionlaw.com; Tel. 315-676-7314.

The information provided above is not intended to serve as specific legal advice for any particular situation.  Competent legal and experienced counsel should be consulted.

[1] Sassower v. Blumenfeld, 878 NYS2d (2009)