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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)

What High Performing Contractors Get Right About Safety in the Age of AI

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By Wael Khalil, CSP, Vice President/Director of Safety

 In construction, injury prevention is not a matter of chance. It is the direct outcome of how work is planned, supervised, and executed in the field. The contractors that consistently outperform their peers do not treat safety as a compliance exercise. They treat it as an operational discipline, no different from production, scheduling, or cost control.

As artificial intelligence continues to enter construction workflows, there is increasing interest in its role in improving safety performance. The reality is straightforward. AI can enhance safety systems, but it cannot replace the leadership, accountability, and execution required to prevent injuries.

Safety Is Built into the Work, Not Added to It

The most effective contractors do not rely on safety manuals or periodic training sessions to manage risk. Safety expectations are embedded directly into daily operations.

Hazards are identified during pre-task planning, not after an incident occurs. Staffing decisions reflect competency and workload, not just availability. Supervisors are responsible for how work is executed in the field, not just whether it gets completed.

This approach aligns with long standing guidance from OSHA. Effective safety programs are structured systems integrated into how work is performed, not documents created for audits.

In practice, this means safety is planned, budgeted, and reviewed with the same rigor as production.

Reporting Drives Prevention If It Actually Works

Workers closest to the jobsite see risk first. The difference between average and high performing contractors is how that information is handled.

In strong organizations, hazard reporting is simple, expected, and acted upon. Issues raised in the field are addressed quickly. Corrections are visible. Feedback loops are closed.

Where reporting systems fail, it is rarely because workers are unwilling to speak up. It is because they do not see action. Once that trust breaks down, reporting stops, and risk becomes invisible until it results in injury.

Companies that get this right turn near miss reporting into a predictive tool rather than administrative noise.

The Best Contractors Fix Hazards at the Source

There is a clear divide in how companies approach risk. Lower performing organizations rely heavily on rules and personal protective equipment. Higher performing contractors focus upstream.

They eliminate hazards where possible. When elimination is not feasible, they engineer them out.

This includes improving rigging systems, optimizing site layout, reducing manual handling, and designing work to remove exposure rather than control it after the fact.

This follows the hierarchy of controls, beginning with elimination and engineering solutions before relying on administrative controls or protective equipment.

Protective equipment remains important, but it is not the primary solution to systemic risk.

They Measure What Actually Prevents Injuries

Most companies track lagging indicators such as recordables, lost time, and severity rates. These numbers are important, but they only describe what has already happened.

Top performing contractors focus on leading indicators. These include hazard corrections completed within target timeframes, supervisor safety observations, preventive maintenance completion, and documented field level coaching.

Supervisors are evaluated based on actions and follow through, not just injury counts. Injury rates are outcomes. The drivers are behaviors, systems, and execution.

Leadership Presence Is Not Optional

There is no substitute for visible leadership in safety performance.

In high performing organizations, safety is discussed in operational meetings, not isolated safety briefings. Executives visit jobsites. Supervisors engage crews in real conversations about risk. Workers are involved in planning and problem solving.

Leadership sets expectations. Workforce involvement builds credibility. Without both, safety programs remain theoretical.

 

 

 

Where AI Fits and Where It Does Not

Artificial intelligence will improve construction safety. It can analyze large datasets to identify trends earlier, flag high risk activities, monitor conditions through computer vision, provide predictive insight, and optimize scheduling to reduce fatigue exposure.

For organizations that already have structured safety systems in place, AI has become a force multiplier. It enhances visibility and accelerates decision making.

However, AI is only a tool.

It does not walk the jobsite.
It does not correct hazards.
It does not hold supervisors accountable.
It does not build trust with the workforce.

Organizations with weak safety fundamentals will not fix those deficiencies by adding technology. Without management commitment, AI becomes another system generating reports that no one acts on.

Technology strengthens discipline. It does not create it.

The Bottom Line

Contractors that consistently keep employees injury free share a common approach. They integrate safety into operations, encourage meaningful reporting, prioritize eliminating hazards at the source, track leading indicators, and demonstrate visible leadership.

Artificial intelligence can enhance these efforts and improve efficiency, but injury prevention depends on disciplined execution and sustained management commitment. Technology supports the safety effort; it does not replace it.

For more information on Safety in the Age of AI please reach out to a Lovell representative at 1-800-556-8355.

New Overtime Reporting Requirements Under the One Big Beautiful Bill Act for 2026

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Kaitlyn L. Mariano, CPA, Tax Partner, Dannible & McKee, LLP

The One Big Beautiful Bill Act, signed into law on July 4, 2025, introduced an individual deduction for qualified overtime compensation. Effective for tax years 2025 through 2028, individuals who receive qualified overtime compensation may deduct the portion of pay that exceeds their regular pay, such as the “half” portion of “time-and-a-half” compensation required by the Fair Labor Standards Act (FLSA) and reported on a Form W-2, Form 1099 or other specified statement.

The deduction has both an annual limitation based on the taxpayer’s filing status and a phaseout based on the taxpayer’s modified adjusted gross income. For 2025, employers were not required to separately report qualified overtime compensation. However, beginning in 2026, employers and other payers will be required to separately report qualified overtime compensation to all recipients.

Qualified Overtime Compensation Defined

Qualified overtime compensation is federally recognized as overtime compensation paid to an individual that exceeds their regular rate of pay (and must be at least time-and-a-half) for hours worked beyond 40 hours in a single workweek, as defined by the FLSA. Overtime pay that is not tied to the FLSA 40-hour rule, such as bonuses, daily overtime or contractual premiums, does not qualify for the new tax deduction. When an employee receives FLSA overtime compensation for hours worked over 40 hours per week, the deduction applies only to the premium (the extra half-time pay) portion above the regular hourly rate.

For example, Employee A’s standard hourly wage is $20, and A works 10 hours of overtime, computed at time-and-a-half. With the overtime rate calculated as $30 per hour ($20 x 1.5), the premium portion of A’s pay is $10 per hour. Since the overtime pay meets the definition of qualified overtime compensation, the overtime deduction available to A is $100 ($10 x 10 hours).
If an individual is eligible for overtime under the FLSA and the employer pays more than the required time-and-a-half rate, the qualified overtime compensation is limited to the portion of the overtime that is required. For example, Employee B’s standard hourly wage is $20, and B works 10 hours of overtime, calculated at $40 per hour (double-time). Since only time-and-a-half pay was required, the overtime premium qualifying for the deduction remains $100. The additional $100 received does not qualify.

Deduction Limits and Phaseouts

Beginning in 2025, the maximum deduction is $12,500 for single filers and $25,000 for joint filers. To qualify for the full deduction, the taxpayer’s modified adjusted gross income (MAGI) must be under $150,000 for single taxpayers or $300,000 for joint filers. The deduction is reduced by 10% for every $1,000 above the threshold and is fully phased out once MAGI reaches $275,000 for single taxpayers or $550,000 for those married filing jointly. The deduction is not available to married taxpayers who file separate tax returns. It is reported as an above-the-line deduction on the taxpayer’s personal income tax return and applies only to federal income taxes, while payroll taxes are unaffected.

Reporting Requirements and Best Practices for Employers

For 2025, the IRS provided penalty relief for employers who did not separately report qualified overtime pay on employee W-2 forms or other statements. Employers are encouraged to provide employees with a separate accounting of their qualified overtime compensation to assist them in calculating their deduction for 2025. Employees seeking guidance can also be directed to IRS Notice 2025-69, which provides several methods for calculating the amount of qualified overtime compensation.

Beginning in 2026, employers will be required to separately report qualified overtime compensation on Form W-2, Box 12, using code “TT.” The IRS will update Forms W-2, 1099-NEC, and 1099-MISC to assist employers and other payers in the separate reporting of an individual’s qualified overtime compensation. Employers are encouraged to work with their payroll providers to determine the best reporting practices so that payroll companies can properly furnish the necessary information going forward. Establishing accurate tracking procedures will be key to meeting the new reporting obligations.

If you have questions regarding the qualified overtime deduction discussed above and your business or personal income tax situation, we encourage you to contact us.

Kaitlyn L. Mariano, CPA, is a tax partner at Dannible & McKee, LLP, a public accounting firm with offices in Syracuse, Auburn, Binghamton and Schenectady, NY, and Tampa, FL. She has over 14 years of experience overseeing tax engagements for a variety of clients with a focus on construction, manufacturing and high-net-worth individuals. For more information on this topic, contact our firm at (315) 472-9127 or visit us online at www.dmcpas.com.

Contractual Risk Transfer in Construction: Managing Contractor Liability Through Effective Insurance and Risk Allocation

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By Kirsten Shepard, CIC, CISR Elite, CRM and Brett Findlay, ARM, CRIS

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Construction is built on coordination and shared effort. Owners, general contractors, subcontractors, and suppliers work together to complete a project successfully. But when something goes wrong, that coordination can quickly expose contractors to unexpected risk if responsibilities are not clearly defined.

For contractors, contractual risk transfer is one of the most effective tools for managing that exposure. More than legal language, it is the framework that determines responsibility, insurance response, and whether a single incident becomes a long-term financial issue.

WHAT CONTRACTUAL RISK TRANSFER REALLY MEANS

Contractual risk transfer aims to place the financial burden of certain losses on the party with the greatest ability to prevent or manage those risks. These contracts establish how risk is shared among project participants and who is held accountable, should an incident occur.

From a risk management perspective, several provisions have a major impact on outcomes: indemnification clauses, insurance requirements, additional insured provisions, primary and non-contributory wording, and waivers of subrogation. Individually, each provision plays a role. When aligned, they help ensure risk is borne by the party best positioned to control it. When misaligned, they can unintentionally push liability onto parties with little involvement or ability to prevent the loss.

WHY CONSTRUCTION IS ESPECIALLY VULNERABLE

In construction, risk typically flows downhill. Owners look to general contractors, general contractors look to subcontractors, and subcontractors may look even further down the chain. When contracts are properly structured, this system works as intended and responsibility follows the work.

Problems arise when contracts are vague, overly broad, or inconsistent with insurance coverage. Contractors may then find themselves defending claims caused by others, leading to higher insurance costs, strained business relationships, reduced bonding capacity, and difficulty securing coverage for future projects.

THE LIMITS OF STANDARD CONTRACTS

Many contractors rely on industry-standard agreements, assuming they provide balanced protection. While these forms are widely accepted, they are not automatically equitable. Contracts often incorporate other documents by reference, such as prime contracts, specifications, or project manuals.

When a contract incorporates another agreement, all referenced terms become enforceable. Contractors who have not evaluated the entire contract structure may unknowingly accept risk far beyond their role on the project.

INDEMNIFICATION AND INSURANCE

Indemnification provisions define who pays when a loss occurs. Fair indemnification language generally limits responsibility to losses caused by a contractor’s own negligence or the actions of parties under its control.

Insurance is what funds indemnification obligations. Reviewing coverage requirements early helps ensure policies align with contractual commitments and reduces the risk of coverage gaps.

GETTING AHEAD OF RISK

Contractual risk transfer should be treated as a strategic business decision, not an administrative task. Reviewing contracts carefully, involving legal counsel, and aligning insurance coverage with contractual obligations before work begins can help contractors protect what they have built.

The best way to prevent that is to slow things down on the front end. Reviewing contracts, asking questions about unclear language, and understanding how responsibility is being assigned can help avoid surprises later. Involving your insurance broker and legal counsel before work begins makes it easier to spot gaps between contract requirements and actual coverage.

Contractual risk transfer is about making sure the risks you take on are fair, manageable, and tied to the work you control, so one claim doesn’t put your business or livelihood at risk.

About the Authors

Kirsten Shepard is a Senior Risk Management Consultant at OneGroup specializing in contractual risk transfer, working with construction firms to evaluate contract language and risk allocation before projects begin.

Brett Findlay is Senior Vice President and Construction Practice Leader at OneGroup, advising construction businesses on insurance and risk management strategies across Central New York.

Preparing Professional Services Firms for the Age of AI

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BY K.C. ROBERTS

Artificial intelligence is no longer a speculative technology reserved for large tech companies—it is rapidly becoming a foundational tool across industries. For professional services firms—law, accounting, consulting, marketing, engineering—the implications are profound. AI is reshaping how work is performed, how value is delivered, and how clients evaluate expertise. Firms that treat AI as a peripheral experiment risk falling behind; those that approach it strategically can enhance efficiency, deepen client relationships, and unlock new revenue streams.

The first step in preparing for AI is shifting mindset. Many firms still view AI as a threat to billable hours or a novelty that can be delegated to IT. In reality, AI is a force multiplier. It automates routine, time-consuming tasks—document review, data analysis, research synthesis—freeing professionals to focus on higher-value advisory work. The firms that succeed will not be those that resist AI to preserve legacy models, but those that redesign their services around it.

A practical starting point is workflow analysis. Firms should conduct a disciplined audit of their core processes to identify where AI can drive measurable gains. In legal practices, this may include contract analysis and due diligence. In accounting, it may involve audit procedures or financial forecasting. In consulting, AI can accelerate market research and scenario modeling. The goal is not wholesale replacement of human expertise, but targeted augmentation—reducing friction in workflows while maintaining professional judgment as the differentiator.

Equally important is data readiness. AI systems are only as effective as the data they are trained on and operate within. Professional services firms often sit on vast amounts of proprietary data—client records, case histories, financial models—but much of it is unstructured or siloed. Preparing for AI requires investing in data governance: organizing, cleaning, securing, and standardizing information so it can be leveraged effectively. Firms that build strong data infrastructure will have a significant competitive advantage, as they can generate insights others cannot.

Talent strategy is another critical dimension. AI does not eliminate the need for skilled professionals; it changes the skill set required. Firms should prioritize AI literacy across all levels—not just technical staff. Partners and senior leaders need to understand AI capabilities and limitations to guide strategy and client conversations. Mid-level professionals should learn how to integrate AI tools into their daily work. Junior staff, often the most adaptable, can become power users and internal champions. Training programs, workshops, and hands-on experimentation should be embedded into the firm’s culture.

At the same time, firms may need to bring in new roles—data scientists, AI specialists, or “legal technologists” and “fintech analysts” depending on the sector. However, hiring alone is insufficient. The real value comes from cross-functional collaboration, where domain experts and technologists work together to design solutions that are both technically sound and commercially relevant.

Client expectations are evolving just as quickly as internal capabilities. Increasingly, clients expect faster turnaround times, data-driven insights, and cost efficiency. AI enables firms to meet these expectations, but it also raises the bar. If one firm can deliver a detailed analysis in hours instead of days, that becomes the new standard. Firms should proactively communicate how they are using AI to enhance service delivery—not as a gimmick, but as a demonstration of innovation and commitment to client outcomes.

Pricing models may also need to evolve. Traditional hourly billing structures can be at odds with AI-driven efficiency. If a task that once took ten hours now takes two, billing purely on time may undervalue the outcome or create client skepticism. Forward-looking firms are exploring value-based pricing, fixed fees, or hybrid models that align compensation with results rather than effort. This transition requires careful planning but can ultimately strengthen client trust and profitability.

Risk management and ethics cannot be overlooked. AI introduces new considerations around data privacy, bias, accuracy, and accountability. Professional services firms operate in environments where trust and compliance are paramount. Firms must establish clear governance frameworks for AI use—defining what tools are approved, how outputs are validated, and who is responsible for oversight. Transparency with clients is essential; they should understand when and how AI is being used in their engagements.

Cybersecurity is another area of concern. Integrating AI tools often involves handling sensitive data, sometimes through third-party platforms. Firms must ensure that their cybersecurity protocols are robust and that any AI vendors meet stringent security and compliance standards. A single breach can undermine years of reputation building.

Leadership plays a decisive role in this transformation. AI adoption cannot be driven solely from the bottom up. It requires clear vision and commitment from firm leadership, including investment in technology, training, and change management. Leaders must articulate why AI matters to the firm’s future and create an environment where experimentation is encouraged, and failures are treated as learning opportunities.

Finally, firms should view AI not just as an efficiency tool, but as a catalyst for innovation. Beyond improving existing services, AI can enable entirely new offerings—predictive analytics, real-time advisory, personalized client insights. These capabilities can differentiate a firm in crowded markets and open new avenues for growth.

In conclusion, preparing for AI is not a one-time initiative; it is an ongoing strategic imperative. Professional services firms must rethink workflows, invest in data and talent, adapt pricing models, and establish strong governance. Those that take a proactive, integrated approach will not only navigate the disruption but emerge stronger—delivering greater value to clients in a rapidly evolving landscape.

AI Generated, Edited by K.C. Roberts