Mark E. Battersby

Mark Battersby  regularly reports on news and developments within the tax and financial arenas. He can be reached at 610-789-2480 or by e-mail at


Unlimited Possibilities With Limited Liability

There is a relatively new business structure on the block. While the S corporation remains the most-used type of small business entity, the limited liability company (LLC) is increasingly the entity of choice for both new and existing HVACR businesses.
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Coping With Bankruptcy

Recently released figures show that fewer HVACR contractors’ customers and suppliers are filing for bankruptcy. That’s good news. The bad news is those same figures illustrate how difficult - and expensive - it has become for any financially troubled HVACR business to use bankruptcy as a tool for recovery.
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The Tax Man Cometh With Good News

As the owner or manager of an HVACR contracting firm, if you haven’t already done so, you may want to miss the deadlines for filing your annual income tax returns. The reason? The Tax Relief and Health Care Act of 2006, passed late in December, brought tax breaks that aren’t on the 2006 tax returns.
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Image Galleries

2014 World Energy Engineering Congress

Scenes from the 2014 World Energy Engineering Congress in Washington, D.C.


NEWSMakers: Kari Arfstrom

Kari Arfstrom, executive director of the HVACR Workforce Development Foundation, talks about the upcoming HVACR & Mechanical Conference. Posted on Jan. 23.

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NEWS 01-26-15 cover

2015 January 26

Check out the weekly edition of The NEWS today!

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Regional Standards

With regional standards for a/c equipment going into effect in 2015, how do you think it will impact the industry?
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2015 National Plumbing & HVAC Estimator

Every plumbing and HVAC estimator can use the cost estimates in this practical manual!

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