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HVACR Business Web
Which one of the following celebrities would make the best hvacr contractor?

John Goodman
Rosie O’Donnell
Mel Gibson
Jim Belushi

LEGAL

Michael P. Coyne

Mike Coyne, founding member of the Cleveland-based law firm Waldheger Coyne, focuses on business and tax planning for closely held businesses and professional practices, and estate planning for their owners. He also spends a significant amount of time assisting businesses and practices in mergers and restructuring. In addition to business and tax planning, Mike advises clients on qualified retirement plan and other employee benefit matters.

A fellow in the American College of Employee Benefits Counsel, Mike recently completed a three-year term as a member of the Internal Revenue Service's Advisory Committee on Tax Exempt and Government Entities (the "ACT"), where he chaired its project on Section 403(b) Arrangements. He also served as an adjunct professor in the Case Western Reserve University College of Law Graduate Tax Program. Mike presently serves as a director of the Small Business Council of America (SBCA), a tax lobbying organization representing the interests of closely held businesses.
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Retirement: What Plan Is Best? 
If you have a profitable business, a qualified retirement plan is a great way to reward yourself, and key employees, for that success. Several scenarios will help you choose the right plan for you and your company.

Consumer Protection Laws 
The hvacr business is, by definition, a consumer business subject to consumer-protection laws. Smart business people realize that these laws are really good for business, since they are very effective tools for p...

Disability Insurance Basics 
Why disability insurance? For some employers, the answer is that some form of disa...

Surety Programs 
Maximizing your surety program will create a sound continuity plan for your company

Why The Best Service Is No Service 
Bill Price was Amazon.com’s first global vice president of customer service. Since leaving Amazon.com, Bill formed Driva Solutions to help clients deliver great customer experiences. He recently co-authored...

Preparing For An Audit 
Understanding the process will keep you cool under the auditing microscope.

Can Big Brother Watch? 
Adopting workplace privacy policies is a prudent business practice. Just make sure employees are aware of the policies.

Growth By Acquisition 
There are many ways to get into business or to expand an existing business. Some business owners prefer internal growth through gradually increasing sales. Other owners prefer to grow by acquiring one or more existi...

Take Stock In Rewards 
There are myriad smart ways to reward key employees. Issuing company stock isn’t one of them.

Property/Casualty Insurance: Are You Covered? 
Understanding property/casualty insurance coverages can help youstem serious loss potential for your business.

Understand, Practice OSHA Standards 
Although most business owners in every industry have heard of the Occupational Safety & Health Administration (OSHA), relatively few of the business owners Waldheger Coyne has surveyed have ever ha...

Rules For Entertainment Expenses 
Mixing business with pleasure enables companies to write-off expenses. Understanding deduction and documentation regulations will help keep you in line with the IRS.

Pre-Employment Screening Requires Caution 
Investigating the character of potential employees is necessary. Make sure you know the legal limitations.

Minimizing Bad Debts 
Is there anything worse than doing good work and not getting paid? Everyone in bu...

When Soldiers Return From Service 
What you need to know about military personnel’s reemployment rights.

Is An ESOP Right For Your Company? 
An employee stock ownership plan can provide cash to the owner and a future to the business.

Safety For All 
Several resources can help contractors communicate important information to Hispanic employees.

How Effective Are Non-competition Agreements? 
You hire the best service technicians that you can find. You provide them with more and better training t...

Take Sexual-Harassment Claims Seriously 
Written policies and clear instructions are two ways to protect your business from costly claims.

Complying With Immigration Law In Hiring 
How to protect your business, and yourself, from criminal prosecution.

Getting Ready To Sell Your Business 
Those of us who don’t intend to work forever and who don’t have family members to take over our business will, at some point, want to think about selling. A successful sale of any business...

Know Your Liabilities Before Borrowing 
Many of you have had the experience of borrowing money, either to purchase an automobile, a house, or some other pricey item. From your perspective, the financing process may seem relatively straight...

How to Protect Your Business Secrets 
In the large, high-tech business world, news about corporate espionage and theft of trade secrets sounds like the stuff of spy novels and movies. But even those of us with small businesses have busines...

Spreading Cheer Without Fear 
Holiday parties can be a great way to show a hard-working staff your appreciation and have some fun after a year of hard work. They also can leadto injury, lawsuits, and insults if not planned properly. Here are some tipsand advice to make company parties...

Tips For Serving Alcohol Responsibly 
Nothing can be more fun, or put a business more at risk, than a good holiday party. Everyone knows or has heard of someone who has embarrassed himself or herself beyond belief after having a few too many drinks with co-workers. Beyond emba...

Independent Contractor or Employee? 
Has anyone ever told you that you can avoid having to pay payroll taxes by making your workers independent contractors instead of employees? Like most advice that is too good to be true, this isn’t quite true. While it is true that independent contract...

Protect Your Company with a Corporate Minute Book 
While maintaining a corporate minute book might seem to be the least of your worries — a waste of time at worst, an unnecessary formality at best — your company’s future and your personal financial future may depend on it. Most important, corporate min...

Why your limited liability company needs an operating agreement. 
The limited liability company has become one of the most popular ways of doing business. Owners of a limited liability company enjoy the same protection from personal liability for business obligations as shareholders in a corporation. However, a limit...

Be Careful with Letters of Intent 
If you become involved in buying or selling a business, or if you are negotiating participation in a large project, you might be presented with, or may want to prepare, a letter of intent. Simply put, a “letter of intent” is a document that describes b...

Will Your Business Die With You? 
My son and I have worked side by side in the family business, and due primarily to his efforts the business has more than tripled. This business is my major asset and I plan to leave it equally to both of my...

Welcome to our 25th Anniversary Celebration! 
And thanks for coming to the party. We’ve got a lot of new and exciting things planned to take us through the next 25 years. And I’d like to share some of them with you. As you look through yo...


 








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