Articles by Mark E. Battersby

Unlimited Possibilities With Limited Liability

January 7, 2008
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

July 9, 2007
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

March 5, 2007
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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