• Papering Over the Numbers

    More than a few years ago, I found myself doing the same thing at the age of forty that I was doing at the age of ten – delivering newspapers. However, instead of the Herald and Globe on my battered old Schwin bike, I was distributing The Cambridge Express in my battered old Ford Maverick.…

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  • Inside Sports… Inside Business

    The proliferating use of data to help assess results of sports teams and sporting events in recent years threatens to turn sports fans into statisticians in order to gain a better understanding of the competitive field. Similar measures that are available in most businesses can help owners and managers improve their game.

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  • A Little Payroll Music, Please

    The expanding economy and tightening labor pool are exerting upward pressure on payrolls. Here’s a perspective and a tactic to keep in mind as you consider compensation issues in coming months.

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  • Taxing Decisions

    “Financial Managers Trust,” a Massachusetts business trust, was a relatively new concept in Massachusetts corporate law when I hung out my shingle 22 years ago. The corporate trust provided the state equivalent of a federal S Corporation, with taxes at the personal rate of 5% rather than the usual Mass.corporate rate of almost twice that…

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