construction outlook march 2013

• RecentRecoveryofDelayDamages• “PlayorPay”UpdatesonCounting

Employees,CoverageofDependents,SeasonalEmployeesandMore

• ImpactofAmericanTaxpayerReliefActonEmployer-ProvidedBenefits

MARCH, 2013

A publication of the Utility Contractors’ Association of New England, Inc.

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IN THIS ISSUE

CONSTRUCTION OUTLOOK published monthly by the Utility Contractors’ Association of New England, Inc., 300 Congress Street, Suite 101, Quincy, MA 02169; Tel: 617.471.9955; Fax: 617.471.8939; E-mail: [email protected]; Website: www.ucane.com. Statements of fact and opinion are those of the authors alone and not necessarily those of UCANE and the Construction Outlook editorial board and staff. Subscriptions are included in dues payments for UCANE members. Presorted Standard postage paid at Abington, MA. POSTMASTER, please send form #3579 to Construction Outlook, Crown Colony Office Park, 300 Congress Street, Suite 101, Quincy, MA 02169.

Editor: Anne Klayman, Associate Editor: Suzanne Savage, Graphic Designer: Sherri Klayman Construction Outlook Chairman: Al MorteoEditorial Board: Al Morteo, Tony Borrelli, John Our and Paul Scenna

“BUY FROM THE ADVERTISERS IN CONSTRUCTION OUTLOOK” 1

5 President’s Message: Lulled Into a False Sense of Security

7 Legislative Update:• Auditor Bump Releases Performance Audit Calling for Greater Controls on

State Construction Costs• In an Effort to Push Revenue Generating Measures, Patrick Administration

Puts on Full Court “Information” Press• MassDOT to Begin Open Tolling: Tobin Bridge First in Line• Tewksbury Takes Initiative to Address Water Infrastructure Needs• Meet Your Legislators: Senator Ken Donnelly, Senate Chairman Joint

Committee on State Administration and Regulatory Oversight

15 Legal Corner: Recent Recovery of Delay Damages

19 Benefits & HR Strategies: “Play or Pay” Updates on Counting Employees, Coverage of Dependents,

Seasonal Employees and More

25 How to Handle a Denial of Insurance Coverage for Storm-Related Losses

29 In Memoriam: Robert A. Briant, Sr., CEO of the Utility and Transportation Contractors

Association of New Jersey

31 Impact of American Taxpayer Relief Act on Employer-Provided Benefits

35 Massachusetts Municipal Association: Law Provides $17M for Dam Removal

37 Financial Management:• Tax-Free Gains From Home Sales• Do Well While Doing Good With a Charitable Gift

Annuity• Passing the Tests for Entertainment Deductions

52 UCANE’s 2013 Officers and Board Members...Building the Future Together

99 Commemorative Congratulatory Ad Index

MARCH, 2013

OFFICERSPresident

AL MORTEOFED. CORP.

President ElectTONY BORRELLI

Celco Construction Corp.TreasurerJOHN OUR

Robert B. Our Co., Inc.Secretary

PAUL SCENNAAlbanese D&S, Inc.

BOARD OF DIRECTORSMARCELLA ALBANESE

Albanese Bros., Inc.

JEFF BARDELLDaniel O’Connell’s Sons, Inc.

VINCENT BARLETTABarletta Heavy Division

MICHAEL BISZKO, IIIBiszko Contracting Corp.

STEVEN COMOLETTIP. Caliacco Corp.

MAUREEN DAGLEDagle Electrical Const., Corp.

ADAM DeSANCTISDeSanctis Ins. Agency, Inc.

THOMAS DESCOTEAUXR. H. White Const. Co., Inc.

JERRY GAGLIARDUCCIGagliarducci Construction, Inc.

MARCO GIOIOSOP. Gioioso & Sons, Inc.

BILL IRWINC.J.P. & Sons Const. Co., Inc.

PHIL JASSETHonorary Board Member

BILL KEAVENEYA. R. Belli, Inc.

ROBERT LEEJ. F. White Contracting Co.

RYAN McCOURTMcCourt Construction Co.

RICHARD PACELLA, JR.R. M. Pacella, Inc.

LOUIS SCHOOLCRAFTTi-SALES, Inc.

ANNE KLAYMANExecutive Director

Years of Excellence1954-2013

CONGRATULATORY ADS

Pages 50-98Inside Back Cover

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MARCH, 2013 “BUY FROM THE ADVERTISERS IN CONSTRUCTION OUTLOOK” 5

Lulled Into aFalse Sense of Security

Water in some form or another is ev-erywhere…right? It rains. It snows. Rainwater and melted snow flow

into our lakes, ponds, rivers, and streams. What most people do not realize is that only a small percentage of this water flows into our underground aquifers and above ground reservoirs, which are our drinking water sources. If what EPA and MassDEP officials say is accurate, the likelihood of turning on your faucet in the future and not get-ting the results you expect, is rising dramatically. There are actually areas of Massachusetts that have a short-fall of precipitation and are facing drinking water shortages.

There are some people who know the problem and are trying to educate others about Massachusetts’ water is-sues. Recently EPA and MassDEP of-ficials held a meeting on Beacon Hill to discuss and plan for the state’s estimated $20 billion funding shortfall, over the next 20 years, for water infrastructure maintenance and improvements. Of considerable concern was the omission of any funding support for our state’s

Every day, first thing in the morning, hundreds of millions of people in our country turn on their faucets to shower, fill their coffee makers, wash their clothes, etc., without giving it a second thought. We have come to expect a strong, clear flow of clean water every time. We don’t care where it comes from or how it gets to us. It’s just something that we take for granted. Things aren’t going to change…so we believe.

water infrastructure in the FY14 State of the State address.

While acknowledging our water infra-structure problem and funding gap, meet-ing attendees did not hone in on one spe-cific action, but expressed many different views as the answer to the problem. Some took the direct approach of more funding to support cities and towns in their efforts to assure clean water for their residents. Others believe that conservation is the answer, and yet others expressed optimism that the answer was for more cities and towns to connect to the MWRA system.

It’s clear that there still needs to be more meetings, discussions, and edu-cational opportunities before arriving at a consensus of the best ways to resolve

our state’s water problem. I hope that the citizens of Massachusetts are not lulled

into a false sense of security because they can now turn on their faucet and get

the best and cleanest water in the country. This will not be the case in the future unless our

state’s water leadership takes further action in or-der to resolve the problem. n

Mark Molloy, Lynch Associates, Inc.


continued on page 9

Auditor Bump Releases Performance Audit Calling for Greater Controls on State

Construction Costs

State Auditor Suzanne Bump announced a perfor-mance audit of the Division of Capital Asset Man-agement and Maintenance (DCAMM), which calls

for greater accountability in determining who is liable for costs that push major public construction projects over budget.

Since 2004, DCAMM, the state agency responsible for major public construction and real estate services for the Commonwealth, has been utilizing new contracting agree-ments known as Construction Manager at Risk (CMAR). Under CMAR agreements the state outsources manage-ment of construction earlier, during the design phase of the project’s lifespan. This advanced arrangement allows the state and construction managers to more accurately estimate the cost of construction and set a “Guaranteed Maximum Price.” In theory, changes in the construction plan (“change orders”) initiated by construction managers that push costs beyond the maximum price are more likely to become the responsibility of the contract manager or project designer, but the audit finds the state is footing the bill for many CMAR project overruns.

According to a press release issued by the Auditor, auditors reviewed six CMAR projects which had more than 1,000 state approved change orders, pushing budgets $19,503,472 beyond their established maximum price. Of 104 change orders tested (totaling $2,361,966), auditors found 71% of the changes were requested by the con-struction manager or designer and not the state.

The audit acknowledged DCAMM has experienced a decrease in cost growth by utilizing the CMAR method, but recommends that more can be done to leverage the agreement to decrease costs for the state.

Other findings of the audit include:

• DCAMM requires out-of-state contractors to be

certified and in good legal standing within their re-spective home state, but does not adequately ver-ify with other states if a contractor’s self-reported information is accurate.

• DCAMM’s system for evaluating construction con-tractors’ performance on prior jobs is too inflexible and does not adequately reflect the unique chal-lenges of different projects (e.g., completing the project under a certain deadline or keeping the budget low).

• For projects over $1.5 million, DCAMM requires two independent evaluations of a contractor’s per-formance and the scores of each are averaged together into a final composite amount. When the two scores are widely different both evaluations are dismissed and no evaluation is maintained in state records. Such a process creates a possibility of a contractor’s past performance not being ad-equately represented when bidding for new state contracts.

Auditor Bump has called on DCAMM to more clear-ly define a construction manager’s responsibilities for CMAR projects, to implement an effective means of in-terstate communication, and to revise its performance evaluation process.

The Office of the State Auditor (OSA) conducts technical and performance assessments of state gov-ernment programs, departments, agencies, authori-ties, contracts, and vendors. With its reports, the OSA issues recommendations to improve accountability, ef-ficiency, and transparency. A copy of the Auditor’s re-port may be found at: http://www.mass.gov/auditor/docs/audits/2013/201200253a.pdf.

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Legislative Update continued from page 7

continued on page 11


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In an Effort to Push Revenue Generating Measures, Patrick Administration Puts on Full

Court “Information” Press

In an effort to further advance his interest in hav-ing the Legislature adopt his tax increase plans for transportation and education, Governor Deval

Patrick and his Administration have stepped up their efforts in recent weeks.

Among one of the more visible pieces, Governor Patrick has released maps for each legislative district detailing the Administration’s education and trans-portation investments. Found at http://www.mass.gov/governor/agenda/choose-growth.html, the Gov-ernor is trying to show each elected official what his revenue package will mean to his or her district. At the same time, Massachusetts Department of Trans-portation (MassDOT) Secretary Richard Davey testi-fied before a joint sitting of the House and Senate Committees on Ways and Means that Massachusetts owns the distinct honor of having among the oldest rail cars and the most debt of any transit agency in the country. Finally, the MBTA announced at the start

of March that it will soon be required to raise all fares by 33%, a potentially devastating increase for low-income residents and the disability community.

According to the State House News Service, facing pressure to act quickly in light of the potential for this new round of steep MBTA fare hikes, House Speaker Robert DeLeo said that he will likely handle transporta-tion financing separate from the full state budget.

Governor Patrick included his funding mecha-nisms to inject $1 billion into the state’s transporta-tion system in his $34.8 billion budget. If Speaker De-Leo opts to consider the transportation separately, it would likely occur before April 10, the unofficial date for unveiling the House version of the annual budget.

While various organizations are pressing for an increase in revenue generating measures, a report commissioned by two business groups recently iden-tified numerous areas where state transportation agencies can improve performance, while conclud-ing that the transportation system still needs new revenues. It is expected that legislators will demand further reform of the transportation system while also approving new revenue generating measures. It is widely thought that the House prefers user taxes as opposed to general tax revenue measures.

MassDOT to Begin Open Tolling: Tobin Bridge

First in Line

According to MassDOT, open-road tolling, a traffic-easing reform the Massachusetts De-partment of Transportation has submitted

among its plans, will be in place by 2015. Testifying before a joint sitting of the House and Senate Ways and Means Committees, Secretary Richard Davey informed legislators that the plan, which would scrap traditional toll booths in favor of a system that au-tomatically bills drivers, would begin with the Tobin Bridge later this year.

Spanning the Mystic River from Charlestown to Chelsea, the Tobin Bridge has tolls on the inbound side. According to the Patrick Administration, in ad-dition to lessening congestion and improving air qual-ity, the Administration estimates all-electronic tolling will eventually reduce operating costs by $50 million a year, in part by replacing toll collectors.

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Tewksbury Takes Initiativeto Address

Water Infrastructure Needs

Tewksbury town officials are planning to tack-le their water infrastructure needs in their fiscal year 2014 budget. To that end, water

and sewer rates are expected to rise 6% in fiscal year 2014. According to the Tewksbury Town Crier, rising capital improvement costs, due in part to the aging water treatment and distribution systems, which are twenty-five years old, contribute to the rate increases. Capital improvements to the Tewks-bury treatment plant will eventually cost between $7.5–$8 million.

Further, water usage rates are down because of more accurate meters and conservation efforts on the part of ratepayers, which also drive up costs in a system that utilizes economies of scale. The less water used, counter intuitively, the more water costs the community in order to reach budget thresholds to pay down debt.

The average user in Tewksbury consumes 55,000 gallons per year while the typical family of four consumes 90,000 gallons per year. With a 6% increase, the average user will see an increase of $25.57 and the typical family will see an increase of $48.92 per year.

In comparing Tewksbury’s water rates for the 90,000 gallon usage level, the state average was $470 per year and the MWRA rate was $523 per year. Under the proposed plan, Tewksbury residents will pay $813.

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Meet Your Legislators: Senator Ken Donnelly, Senate Chairman Joint Committee on State Administration

and Regulatory Oversight

All three of UCANE’s filed matters on cost adjust-ment, interest on retainage, and improving the “Dig-Safe” laws are currently before the Joint

Committee on State Administration and Regulatory Oversight. Overseeing this Committee for the 2013-2014 legislative session is Senator Donnelly (D-Arlington).

For 35 years, Senator Donnelly worked for the Town of Lexington as a fire fighter and a lieutenant within the fire department. During his time at the Lexington Fire Department, Senator Donnelly also served as the legislative agent for seven years with the Professional Fire Fighters of Massachusetts, working collaboratively with various coalitions to write and pass important legislative initiatives. He played an instrumental role in the crafting and passage of the 1987 landmark pension reform which helped curb pension abuse, improve oversight, and increase the accountability of local retirement boards so that fu-ture generations would not be burdened with a large unfunded liability.

In 1996, in recognition of his expertise in this area, Senator Donnelly, was appointed by the State Auditor to PERAC, where he served as one of seven commissioners responsible for over $60 billion in as-sets in 106 retirement systems with over 400,000 ac-tive and retired members. During his tenure on the Commission, he worked to ensure stable, solvent pensions for subscribers while keeping municipal costs down and investment returns as high as pos-sible.

In 1993, Senator Donnelly became the Chief Fi-nancial Officer for the Professional Fire Fighters of Massachusetts. He served in that position until his election to the Massachusetts Senate representing the 4th Middlesex District in 2009.

In addition to serving as Senate Chairman of the Joint Committee on State Administration and Regula-tory Oversight, he is also Vice Chairman of the Joint Committee on Children, Families, and Persons with Disabilities. n

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However, in December 2012, there was a Su-perior Court case which allowed a surety, which had taken over the completion of a

MassDOT project, to obtain a substantial recovery for delays which its construction contractor principal as well as the surety had incurred in completing a road and bridge construction project.

The Court’s decision highlighted the many delays which occurred on this project, the majority of which were not the responsibility of either the surety or the contractor. The decision noted that there were sub-stantial delays due to non-access to the project as the result of utilities not timely relocating their servic-es so as to permit access. The evidence presented during the hearings established that MassDOT had not finalized the financial terms or force accounts for these utilities so to enable them to proceed with the

Recent Recovery ofDelay Damages

Delays on construction projects are not uncom-mon. In many instances, the delays which occur on a project are not due to the fault of the contractor. They can be very expensive. For the past 20 years or so, monthly columns have dealt with the efforts by con-tractors to recover delay damages. The seminal case was over 20 years ago in Reynolds Brothers v. The Commonwealth, which made such recoveries very dif-ficult on a project for which there is a no damage for delay provision. Almost all public projects have a provision providing that the contractors cannot recover for delays. They can only obtain a time extension provided that the contractor properly submits the notice and documents needed to justify this time extension request in a timely manner. Thus, past articles have highlighted the difficulty in meeting the narrow exceptions to the recovery of delay damages.

necessary relocation work, which was a condition for the contractor to get appropriate access to the proj-ect. The contractor requested time extensions and it turns out that the MassDOT had approved time ex-tensions for over 940 days. However, the Trial Judge found that MassDOT was not diligent in approving these time extensions, but only allowed extensions on a “piecemeal basis,” in order to gain what was perceived to be leverage in any financial negotiations with the surety.

The Judge’s decision stated that the conduct of the awarding authority was arbitrary, capricious and in bad faith in that it did not timely and properly ad-dress the request of the contractor for time exten-sions, nor do those things within their control in order to expedite the completion of the project. It found


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Legal Corner continued from page 15

that such conduct voided the no damage for delay provision. As a result, the Judge awarded over $3.8 million to the surety as the result of these delays.

The Court was clear to note that this case was the result of “extraordinary circumstances”. It was “fact specific” and does not indicate a trend towards voiding no damage for delay provisions. However, it does establish that a public owner who does not provide access, and fails to address items within their control, and fails to provide time extensions in a time-ly manner, will act at its own peril as such actions may void the no damage for delay provision and permit a Court to award delay damages to a contractor.

It is hopeful that this decision will spur awarding authorities into coop-erating with contractors to promptly deal with and expedite the sources of any delays and provide time ex-tensions in the expedited manner re-quired by contracts, so as to at least minimize and mitigate the costs as the result of such delays. n

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"Play or Pay" Updates on Counting Employees, Coverage of Dependents,

Seasonal Employees and More

Following are key points from the new guidance that employers need to be aware of as they track 2013 employee counts and assess all

their 2014 health insurance benefits options in antici-pation of the 2014 mandate.

What is an Applicable Large Employer?

“Employer” includes:

• Private sector employers

• Tax-exempt employers

• Government entity employers (eg., federal, state, local or Indian tribal government)

“Large” Employer means any employer with 50 or more full-time and/or full-time equivalent employees (FTEs – explained later in this article). The deter-mining number is based upon the average number of employees on business days during the previous calendar year (beginning with 2013, as the basis for 2014).

• Employees working outside the United States will not be counted toward the 50-life thresh-old.

• Since new employers can’t use the previous calendar year for measurement, they will au-tomatically be subject to “play or pay” if they are reasonably expected to employ over 50 full-time employees on average.

Full-Time EmployeesThose who were employed on average for at

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• This includes vacation and PTO paid hours.

• Another way to determine the 30 hour per week threshold is to look at a full calendar month of hours for an employee. If the em-ployee worked 130 hours or more during the calendar month period, this is equivalent to a full-time employee.

Full-Time EquivalentEmployees (FTEs)

To calculate FTEs for a given month, employers must:

• Add up the total number of hours of service for all employees who were NOT employed 30 hours or more a week on average.

• Divide that total by 120 (120 is the maximum number of hours of service per employee per month that may be included).

• The resulting number, rounded down to the nearest whole number, is the total number of FTEs for a particular month.

The total number of full-time employees com-bined with FTEs is the number that determines if an employer is subject to the “play or pay” mandate.

Note: In your calculations of FTE hours, you may end up with a fraction in your final number. Round down to the nearest whole number to reach your final count. For example, if you end up with 49.7 employ-ees when combining full-time with FTEs, then your final number is 49, and you are not subject to “play or pay.”

The IRS has released further guidance to help “Applicable Large Employers” move forward in compliance with the Patient Protection and Affordable Care Act (PPACA) as it relates to the 2014 “play or pay" mandate, also known as the “Employer Shared Responsibility” provision.

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Benefits & HR Strategies continued from page 19



Seasonal EmployeesIf an employer with seasonal employees aver-

ages over 50 full-time employees for fewer than 120 days, or four calendar months, then the “play or pay” provisions will not apply.

Note: This guideline and resulting number are only applicable to determining whether the employer is subject to the “play or pay” mandate. If the employ-er elects to neither play nor pay, different standards will be used to determine seasonal employee counts for calculating the penalty.

New Employer ExceptionThe “play or pay” provision currently states that

a new employer is an applicable large employer based on a reasonable expectation of employing an average of at least 50 full-time employees (including FTEs), as opposed to relying on previous year’s data, which a new employer will not necessarily have. Fur-ther guidance, and possibly a safe harbor (extension of deadline), are mentioned in the IRS preamble to the proposed regulations.

Transition ReliefIn 2013 only, employers who may be very close

to the 50 full-time employee threshold may want to take advantage of the transition relief, which is the option to determine whether they are an applicable large employer by using a period of less than 12 months. This gives employers some time to consider any changes to existing or new plans in order to be in compliance.

The alternate measurement period under the transition relief option is a minimum of six consecu-tive months during the 2013 calendar year.

Dependents and Spouses - Coverage

Applicable large employers must offer cover-age to full-time employees and their dependents (children up to age 26: employee’s child, step-child, adopted child, foster child or a child placed for adoption). Employers who do not currently offer coverage for dependents will pay no penalty for the 2014 plan year, but will be required to be in compli-ance in 2015.

Note: “Dependents” does not include spouses. In other words, an employer could choose not to of-fer coverage to spouses and still be in compliance.

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Aggregate Industries is an environmentally responsible producer of high quality aggregate and construction materials in the United States. From the roads you drive on to the buildings you work in and the homes you live in, Aggregate Industries supports fundamental elements of everyday life.

Aggregate Industries leads the green building materials market in New England. A range of our products use warm mix asphalt technology, which consumes less energy, results in lower carbon emissions, and allows for increased recycling opportunities. We recycle more than 600K tons of asphalt and concrete each year. In addition, our portfolio includes green products that contribute to the US Green Building Council’s Leadership in Energy and Environmental Design (LEED) certifications, including pervious concrete and asphalt.

Aggregate Industries has been a supplier of the building products and solutions market that the residents of New England have relied on for over 100 years. As part of the Holcim Group, Aggregate Industries views our commitment to Corporate Social Responsibility and Community as one of our core values. We believe that a responsible company takes care of the communities in which the company serves and supports the employees who work for it.

We are committed to sustainable development and the preservation of the resources we rely on for the products we produce. Aggregate Industries is recognized as an environmental leader in the industry for having voluntarily conformed to the International Standards Organization Environmental Management System, ISO 14001.

While our business will continue to grow, our commitments will remain the same:

�• Set the standard by which all companies in our industry are measured.

�• Be steadfast in our journey to be leaders in providing construction materials of the highest quality and in the way we manage our impact on the land, air and water resources, and people around our operations.

�• Be the leader in sustainable construction.

At Aggregate Industries, we know you rely on the products we produce, and we look forward to the next 100 years of servicing the communities across New England.

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Benefits & HR Strategies continued from page 21

Dependents and Spouses Affordability

The just published final regulations specify that employers only need to satisfy the PPACA affordabil-ity test for single coverage. As long as the portion of the annual premium the employee pays for single coverage does not exceed 9.5% of the employee’s household income, the employer has met the afford-ability obligation. In other words, if the employer con-tributes nothing beyond the single coverage afford-ability requirement, and the cost for family coverage offered exceeds 9.5% of household income, the em-ployer can still be considered in compliance.

Sole Proprietors and PartnersA sole proprietor, a partner in a partnership or a

2 percent or more Subchapter S shareholder is not an employee, however, an employee who provides service as both an employee and a non-employee is an employee for the hours of service spent working as an employee.

For more information about these, or any PPACA provisions, contact your HR or benefits consultant. n


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How to Handle a Denialof Insurance Coverage for

Storm-Related Losses

If your company incurred cleanup and/or repair costs at your company's facilities and/or job sites, or if your construction projects were inter-

rupted or significantly delayed as a result of severe storm events, wind or water damage, floods, loss of electrical service, or loss of site access, coverage may be available for such losses under owner-con-trolled, contractor-controlled, or independent build-er's risk policies, business interruption insurance, and/or commercial liability/comprehensive pollution policies.

When faced with a denial of coverage or an offer to pay only a portion of an insurance claim, it is often wise to evaluate such denials/settlement offers in con-sultation with experienced counsel and your insurance agent or advisor. An evaluation should be conducted of all potentially applicable policies and of all damages your business has incurred (even those not previously disclosed to an insurer). A carrier that has not been

Eric F. Eisenberg, Esq., Hinckley Allen Snyder, LLP

Just as New England was digging out from its most recent winter super storm, many businesses were receiving insurance coverage denials for losses caused by Superstorm Sandy. There is often coverage under vari-ous types of insurance policies for storm-related losses, including physi-cal damage to or loss of inventory or work in progress, facilities, and/or equipment, and business interruption/extended overhead. Nevertheless, adjusters and carriers often issue denials of claims that, upon further scrutiny, should be allowed (at least in part).

previously put on notice, or a carrier that has not been provided with notice of particular losses, is often un-able to successfully disclaim coverage for such claims without showing prejudice from such late notice (which is often difficult for carriers to show).

In dealing with your insurers or their agents, keep in mind that their view of what is and is not covered under a particular insurance policy is not necessarily determinative or correct. There are often disagree-ments among insurers, insureds, and the courts as to what is covered under commercial insurance poli-cies, with New England courts often taking a pro-insured view of coverage. Sometimes subtle distinc-tions (e.g., whether water damage occurred before or after wind gusts damaged roofs, walls, or windows) can affect coverage. In addition, carriers often adopt coverage positions based upon what they believe a policy "should" cover, only to reverse or modify their


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Denial of Insurancecontinued from page 25

position when an applicable precedent is brought to their attention. In light of the state statutes that can subject carriers to awards of multiple damages and attorney's fees if they are held to have unreason-ably denied coverage to their insureds, carriers can often be persuaded to reverse injudicious coverage decisions. For this reason, it is often advisable for in-sureds to obtain a second opinion from experienced counsel as to whether their losses are covered by the policies for which they have paid premiums. An initial consultation with legal counsel (which is often rela-tively inexpensive and is sometimes without charge) can be time well spent for an insured.

The bottom line: it is worth the relatively small investment of time and money for every company that suffers or receives a denial for storm-related losses to consult an experienced legal professional to determine whether there is insur-ance coverage for all or portions of such losses. n

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In MeMorIaM

robert a. brIant, Sr.CEO OF thE Utility ANd trANsPOrtAtiON

CONtrACtOrs AssOCiAtiON OF NEw JErsEy

Robert Briant served as the Chief Executive Officer of the Utility and Transportation

Contractors Association of New Jer-sey (UTCA) for 34 years. In 2006, he retired as CEO and continued on as a consultant for the association.

In 2006 Bob helped organize the Clean Water Construction Coali-tion (CWCC), which focuses on the reauthorization of the Federal Clean Water Act and articulating the need to increase funding for the SRF pro-grams. He served as Chairman of the CWCC which includes 28 construction asso-ciations, representing more than 11,000 under-

ground constructiion firms, through-out the country.

Bob was a giant in the industry, as well as a true gentleman and a man of great vision and integrity. He is survived by his wife Carole, three children, Bob, Jr., Michael, and Joanne, and six grandchildren.

The Officers, Board of Direc-tors, Members, and Staff of UCANE extend their deepest sympathy and condolences to the Briant family. Those who knew and worked with Bob understood his commitment and

dedication to his work and his family. He will be dearly missed. n

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After weeks of highly partisan negotia-tions, President Obama signed into law the American Taxpayer Relief Act (the "Act") on January 2, 2013, to address key elements of the fiscal cliff legislation - the combination of tax increases and spending cuts that kicked in with the New Year. While the legislation's most significant provisions include higher tax rates for high-income taxpayers and a payroll tax increase for working Americans, employers may need to address the Act's provisions affecting benefit and compensation programs ranging from Roth retirement plans to health care and qualified transportation benefits.

Impact of AmericanTaxpayer Relief Act onEmployer-Provided Benefits

In-Plan RothConversions Expanded

The Act expands a qualified plan participant's ability to transfer amounts from traditional 401(k) plans, 403(b) plans and 457 plans to designated Roth accounts. Prior to the Act, plan participants were limited in their ability to make such transfers. Transfers to a designated Roth account were re-stricted to amounts "otherwise immediately dis-tributable" from traditional defined contribution plans (i.e., amounts distributable upon normal re-tirement, termination of employment, or in-service distribution at age 591/2). Under the American Tax-payer Relief Act and effective for plan years be-ginning on or after January 1, 2013, participants are allowed to transfer any pre-tax vested account balances under a plan to a Roth account, whether or not immediately distributable. While employers are not required to offer plan participants the ability to make in-plan Roth conversions, employers that chose to offer this feature or to expand the avail-ability of in-plan conversions must amend their plans accordingly.

Benefits Made PermanentThe favorable tax treatment associated with the

following benefits was set to expire on December 31, 2012. The Act made these benefits permanent.

Educational Assistance: The Act permanently extends the educational assistance benefit and per-mits employers to pay or reimburse employees up to $5,250 for education costs relating to undergraduate and graduate education provided under qualified ed-ucational assistance plans pursuant to Internal Rev-enue Code Section 127.

Adoption Assistance: The Act permanently extends adoption assistance benefits and permits employers to provide assistance to employees for qualified adoptions up to specified dollar lim-its. For 2013, employees may exclude from gross income, qualified adoption assistance benefits in an amount up to $12,970 (adjusted annually for in-flation). This income exclusion will be phased out. For example, in 2013 there is no income exclusion for taxpayers with modified adjusted gross income over $194,580.


Written by Rebecca Alperin, Esq. & Donna Niles, ParalegalHinckley Allen Snyder, LLP


Taxpayer Relief Act continued from page 31

Dependent Care Assistance: The Act permanent-ly extends a maximum annual tax credit of $150,000 to employers that provide childcare services, such as op-erating a qualified childcare facility or contracting with a qualified childcare facility to provide childcare services to employees. Similarly, employees may exclude up to $5,000 from gross income under a qualified dependent care assistance program, provided that the amount does not exceed the lesser of the employee's income or the employee's spouse's income. For a married couple in which one spouse is a full-time student or incapable of self-care, such student or spouse is deemed to have income equal to the greater of actual earned income or an amount prescribed by statute. At least for now, the Act has frozen these amounts at $250 and $500, respectively.

Qualified Transportation Benefits

Under a qualified transportation fringe benefit program, employees are permitted to pay certain qualified commuting expenses on a pre-tax basis, up to a specified monthly dol-lar limit. The monthly limits in effect for 2012 were $125 for qualified mass transit benefits and $240 for qualified parking benefits. The Act increased the monthly limit for qualified mass transit benefits to $240 for 2012 and $245 for 2013. The increased limit is not permanent and extends through December 31, 2013.

The increase to $240 for 2012 is retroactive. An adjustment is available for qualified mass transit benefits paid in 2012 over the $125 per month cap and up to the new $240 per month cap, which may have resulted in an employee's overpayment of FICA taxes and Federal income tax withholding. To provide the retroactive adjustment for 2012, employers must take cer-tain action specified by the IRS.

Employment Tax CreditsThe Act extends numerous tax

credits, including tax credits for em-ployers hiring certain members of Indian Tribes and employers making differential wage payments to com-pensate employees who are now serving in active military service.

T H E D R I S C O L L D I F F E R E N C E :

Your key to obtaining the expertise needed to meet your bonding needs.

After serving major contractors for more than 50 years, the Driscoll Agency truly

understands the unique risks, insurance require-ments and surety demands of the construction industry. Managing risk can be very difficult. Which is why it’s critical to obtain adequate and proper insurance coverages. Our underwriting specialists will work with your best interests in mind when proposing solutions to your insurance needs.

When it’s time to navigate through the com-plexities of surety bonding, you can rely on our expertise and connections to get you aggres-sive representation and unbeatable access to industry decision-makers.

To discover the Driscoll difference, contact Tim Lyons, Bond Department Manager at 781-421-2560 or [email protected].

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The Driscoll Agency, Inc. • 93 Longwater Circle, Norwell, MA 02061 • Phone (781) 681-6656 • Fax (781) 681-6686 • www.driscollagency.com

UCANE half 1.12 color.indd 1 1/6/12 2:56 PM

Tax-Free IRA Distributions forCharitable Purposes

Tax-free IRA distributions for charitable purposes are reinstated and temporarily extended. The distribu-tions are permitted for IRAs held by taxpayers who are at least 701/2. The provision applies for distributions made in taxable years beginning after December 31, 2011, and it sunsets on December 31, 2013. Transition rules allow distributions made in January 2013 to count for 2012, and they allow individuals who took a distri-bution in December 2012 to contribute that amount to charity and count it as an eligible charitable rollover as long as it would otherwise meet the requirements. n


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A bill signed into law by the governor on January 10 will provide $17 million to municipalities to re-pair or remove unsafe dams and coastal infra-

structure while enhancing municipal reporting and enforcement authority.

The legislation calls for the Executive Office of Environmental Affairs to draft regulations and criteria for the distribution of the funding, which is expected to be available within the year.

Approximately 3,000 dams in Massachusetts, most of which are in poor condition, pose a threat to public safety and can dramatically affect aquatic health by blocking fish passage, slowing stream flow, raising the temperature of the water, and holding back contaminants, according to the Division of Ecological Restoration.

State officials estimate that 85 percent of the state’s dams no longer serve their original purpose.

Law Provides $17M for Dam RemovalRemoving unsafe and obsolete dams rids their own-ers of liability, insurance and maintenance costs, while reducing risks to public safety from flooding and enabling freshwater wildlife and plants to thrive.

At the MMA’s Annual Business Meeting in 2012, members unanimously supported a resolution that, among other things, called on the state to enact a dam removal and repair bill.

In addition to the MMA, the Massachusetts Dam Safety Alliance included the American Council of En-gineering Companies of Massachusetts, the Boston Society for Civil Engineers, the Massachusetts As-sociation of Conservation Commissions, Mass Audu-bon, the Massachusetts Organization of Scientists and Engineers, the Massachusetts Rivers Alliance, and the Massachusetts Water Works Association.

By MMA Sr. Legislative Analyst Tom Philbin. n

MassachusettsMunicipal Association

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• Tax-Free Gains From Home Sales• Do Well While Doing Good With a Charitable Gift Annuity• Passing the Tests for Entertainment Deductions

John E. Merchant, CPA Cullen, Murphy & Co., P.C.

IN THIS ISSUE


Tax-Free Gains From Home Sales

The National Association of Realtors recently reported that the median sales price of an existing single fam-

ily home was around $180,000 in late 2012. That’s down from the peak years of 2005–2007, when such prices were near $220,000 but still up from 2002, when the median price was $167,600. Therefore, if you sell a home you’ve owned for 10 years or more, you may well have a gain on the sale. (The same might be true if you sell a house bought in late 2009 or early 2010, the low point of the recent cycle.)

Thanks to some of the most generous breaks in the tax code, you may owe little or no tax on such a gain. In brief, you can exclude up to $250,000 of housing profits from capital gains tax, or up to $500,000 of gains if you are married and file a joint tax return. However, you must pass sev-eral tests in order to qualify for either tax exclusion.

Owned and OccupiedThe $250,000 and $500,000 tax breaks apply

only to sales of your principal residence. You can’t claim these exclusions for sale of a vacation home or an investment property. What’s more, you must have owned and used the home as your primary residence for at least two of the five years before the sale.

(Some exceptions apply in cases of poor health, job changes, and unforeseen circumstances.)

The two years do not have to be an unbroken time period.

Example 1: Pete Roberts bought a house for $200,000 in April 2008. He moved in right away and lived there until February 2009. At that point, Pete took a new job and relocated to a different state. He put his home on the market but was not able to sell it.

Pete’s new job didn’t work out, so he moved back into his home in January 2011. On June 15, 2012, he sold the home for $250,000. In this scenario, the five-year period before the sale stretched from June 16, 2007, to June 15, 2012. Pete had owned the home since April 2008, so he exceeded the two-year requirement.

During the five-year period, Pete lived in the house as his main home for 10 months (April 2008 to February 2009) and for 17 months (January 2011 to June 2012). Therefore, he passed the residency re-

Smart Tax, Business & Planning Ideas from your Trusted Business Advisorsm

1

March 2013

What’s Inside

1 Tax-Free Gains From Home Sales

2 Do Well While Doing Good With a Charitable Gift Annuity

3 Passing the Tests for Entertainment Deductions

4 Tax Calendar

Ramped-up Retirement

Average retirement assets per U.S. household, in

constant dollars, has grown from $27,300 in 1975 to $153,100

in 2012.continued on page 2

Tax-Free Gains From Home Sales

The National Association of Realtors recently reported that the median sales price of an existing single family home was around $180,000 in late 2012. That’s down from the peak years of 2005–2007, when such prices were near $220,000 but still up from 2002, when the median price was $167,600. Therefore, if you sell a home you’ve owned for 10 years or more, you may well have a gain on the sale. (The same might be true if you sell a house bought in late 2009 or early 2010, the low point of the recent cycle.)

Thanks to some of the most generous breaks in the tax code, you may owe little or no tax on such a gain. In brief, you can exclude up to $250,000 of housing profits from capital gains tax, or up to $500,000 of gains if you are married and file a joint tax return. However, you must

pass several tests in order to qualify for either tax exclusion.

Owned and occupiedThe $250,000 and $500,000 tax breaks apply only to sales of your principal residence. You can’t claim these exclusions for sale of a vacation home or an investment property. What’s more, you must have owned and used the home as your primary residence for at least two of the five years before the sale. (Some exceptions apply in cases of

poor health, job changes, and unforeseen circumstances.)

The two years do not have to be an unbroken time period.

Example 1: Pete Roberts bought a house for $200,000 in April 2008. He moved in right away and lived there until February 2009. At that point, Pete took a new job and relocated to a different state. He put his home on the market but was not able to sell it.

Pete’s new job didn’t work out, so he moved back into his home in January 2011. On June 15, 2012, he sold the home for $250,000. In this scenario, the five-year period before the sale stretched from June 16, 2007, to June 15, 2012. Pete had owned the home since April 2008, so he exceeded the two-year requirement.


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Financial Management continued from page 37


quirement as well. Pete is able to exclude the $50,000 gain from tax because it is less than the $250,000 maximum exclusion.

Regarding Rentals

The tax rules are more complicated if you sell a house that has had some business use.

Example 2: Assume that Laura Martin has the same housing experience as Pete Roberts in exam-ple 1. However, when Laura moved out of her house for nearly two years, she rented it to a tenant. Then, Laura moved back into the house, sold it, and quali-fied under both two year tests.

Again, Laura can exclude up to $250,000 of gain on the house sale. However, Laura cannot exclude the part of the gain equal to the depreciation she claimed while her house was rental property.

Another Two-Year Rule

You can claim the $250,000 or $500,000 tax ex-clusion multiple times, without limit. If you claim either of these exclusions, though, you generally cannot claim another one within two years. In the previous ex-amples, both Laura Martin and Pete Roberts claim ex-clusions for a house sale on June 15, 2012. Therefore,

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if either of them sells a house before June 16, 2014, he or she cannot claim any exclusion on that sale.

Married CouplesMarried couples can exclude up to $500,000 of

gain from the sale of their principal residence as long as either spouse meets the ownership requirement, both spouses meet the use requirement, and neither spouse is ineligible to take the exclusion because they had already excluded the gain on a different primary residence during the two-year period ending with the date of the current sale.

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Do Well While Doing Good With aCharitable Gift Annuity

You may want to “give something back,” with a substantial charitable donation but fear relinquishing as-

sets you’ll need for living expenses. In this situation, consider funding a chari-table gift annuity (CGA). Many charities and other nonprofit organizations offer these arrangements.

How They WorkAs the name suggests, you fund a CGA with a

charitable donation. In return, you get a stream of in-come that can last the rest of your life or for the lives of two people, such as yourself and your spouse.

Example: Ann and George Wilson want to sup-port their favorite charity, which offers CGAs. The Wilsons decide to contribute $200,000.

Their chosen charity, like many others, uses ta-bles from the American Council on Gift Annuities to set

payout rates. Those rates vary by the age of the do-nors. When they fund their gift annuity, Ann is 58 and George is 66. The relevant table shows a 4% payout rate. Therefore, the Wilsons will receive $8,000 (4% of $200,000) a year as long as either is alive.

3

receive $8,000 (4% of $200,000) a year as long as either is alive.

More or lessIf the Wilsons receive 4% cash flow from their CGA, they’ll get more spending money than they would get from a bank account or money market fund, given today’s low yields. They’ll be tapping principal in order to do so, which means they won’t have access to the donated assets, and they won’t be able to leave those assets to their heirs. The Wilsons are willing to fund their CGA because they have other assets for lifetime needs and eventual bequests.

On the other hand, the Wilsons probably would be able to get a higher lifetime payout by buying a commercial annuity from an insurance company. Again, the Wilsons are aware of the tradeoffs involved. They accept reduced cash flow in return for knowing they’ve benefitted a worthy cause; the Wilsons also will receive recognition from the charity as well as several tax advantages.

Multiple benefitsIn this example, the Wilsons will be receiving a partial return of principal

with every payment from the charity. Consequently, the money they receive from the CGA will be partly taxable and partly tax-free. The Wilsons funded the CGA with appreciated assets held more than one year, so they can treat some of the taxable portion of their payments as long-term capital gains, which probably will be taxed at favorable rates.

Also, the Wilsons will receive a tax deduction for their contribution. They contributed appreciated assets held more than a year, so their deduction will be based on the full $200,000 market value of those assets. Depending on interest rates in effect at the time of the contribution, the Wilsons might receive an upfront tax deduction around $20,000 to $25,000. (However, if the value of the annuity was more than the amount contributed, the Wilsons would not get a deduction.)

The older you are when you fund a CGA, the larger the portion of

your contribution you can deduct. Also, an individual funding a single life annuity will receive a larger tax deduction than a couple of similar age requesting a joint CGA.

CGAs tend to be straightforward, with a definite payout for your investment. Charities and other nonprofits offering CGAs can walk you through the details. Nevertheless, you should keep in mind that a CGA is secured only by the issuer’s assets, so you should do your homework in order to be comfortable that the charity is financially sound. g

Passing the Tests for Entertainment DeductionsIf you’re a business owner, you probably entertain customers, prospects, employees, suppliers, and others. Such outlays may be deductible, whereas others are in a grey area. If you know the rules, you can support your deductions and withstand IRS scrutiny.

Direct actionTo be deductible, entertainment expenses must pass either the so-called “directly related” or “associated” tests. Either way, expenses must be both ordinary and necessary to your business. Typically, activities that are commonly used and helpful in some

way will be considered ordinary and necessary.

Example 1: Eli Smith, who owns the Smith Co., takes his marketing vice president, Carol Jones, to lunch at a local restaurant to discuss the launch of a new product. Because this lunch takes place in a clear business setting, the cost probably is tax deductible. However, like most entertainment expenses, Smith Co. can deduct only 50% of the total cost.

Even if you merely take someone out to lunch, you should be able to show that the main purpose of the outing was related to your business. The IRS says that you must have

talked about business matters during the meal, and you must have had a specific business benefit in mind. In order to demonstrate your actions and your intent, in case you’re ever questioned, you should keep some type of log in which you record all the details right after you entertain, including your business purpose. For example, your business purpose could be taking long-term and newly hired employees out to lunch in order to build interpersonal relationships.

Note: You don’t have to show a successful result, such as closing a deal, but you need to have a valid business reason for entertaining.

continued on page 4


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More or LessIf the Wilsons receive 4% cash flow from their

CGA, they’ll get more spending money than they would get from a bank account or money market fund, given today’s low yields. They’ll be tapping prin-cipal in order to do so, which means they won’t have access to the donated assets, and they won’t be able to leave those assets to their heirs. The Wilsons are willing to fund their CGA because they have other as-sets for lifetime needs and eventual bequests.

On the other hand, the Wilsons probably would be able to get a higher lifetime payout by buying a commercial annuity from an insurance company. Again, the Wilsons are aware of the tradeoffs in-volved. They accept reduced cash flow in return for knowing they’ve benefitted a worthy cause; the Wil-sons also will receive recognition from the charity as well as several tax advantages.

Multiple BenefitsIn this example, the Wilsons will be receiving a

partial return of principal with every payment from the charity. Consequently, the money they receive from the CGA will be partly taxable and partly tax-free. The Wilsons funded the CGA with appreciated assets held

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more than one year, so they can treat some of the tax-able portion of their payments as long-term capital gains, which probably will be taxed at favorable rates.

Also, the Wilsons will receive a tax deduction for their contribution. They contributed appreciated as-sets held more than a year, so their deduction will be based on the full $200,000 market value of those assets. Depending on interest rates in effect at the time of the contribution, the Wilsons might receive an upfront tax deduction around $20,000 to $25,000. (However, if the value of the annuity was more than the amount contributed, the Wilsons would not get a deduction.)

The older you are when you fund a CGA, the larger the portion of your contribution you can de-duct. Also, an individual funding a single life annuity will receive a larger tax deduction than a couple of similar age requesting a joint CGA.

CGAs tend to be straightforward, with a definite payout for your investment. Charities and other non-profits offering CGAs can walk you through the de-tails. Nevertheless, you should keep in mind that a CGA is secured only by the issuer’s assets, so you should do your homework in order to be comfortable that the charity is financially sound.




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Passing the Tests for Entertainment Deductions

If you’re a business owner, you prob-ably entertain customers, prospects, employees, suppliers, and others.

Such outlays may be deductible, where-as others are in a grey area. If you know the rules, you can support your deduc-tions and withstand IRS scrutiny.

Direct ActionTo be deductible, entertainment expenses must

pass either the so-called “directly related” or “associ-ated” tests. Either way, expenses must be both ordi-nary and necessary to your business. Typically, ac-tivities that are commonly used and helpful in some way will be considered ordinary and necessary.

Example 1: Eli Smith, who owns the Smith Co., takes his marketing vice president, Carol Jones, to lunch at a local restaurant to discuss the launch of a new product. Because this lunch takes place in a clear business setting, the cost probably is tax de-ductible. However, like most entertainment expens-es, Smith Co. can deduct only 50% of the total cost.

Even if you merely take someone out to lunch, you should be able to show that the main purpose of the outing was related to your business. The IRS says that you must have talked about business matters during the meal, and you must have had a

specific business benefit in mind. In order to dem-onstrate your actions and your intent, in case you’re ever questioned, you should keep some type of log in which you record all the details right after you enter-tain, including your business purpose. For example, your business purpose could be taking long-term and newly hired employees out to lunch in order to build interpersonal relationships.

Note: You don’t have to show a successful result, such as closing a deal, but you need to have a valid business reason for entertaining.

Associated ActivityThe IRS states that business entertaining in a

setting that offers “substantial distractions” won’t meet the directly related test. Such settings include nightclubs, ball games, golf courses, and so on.

In those situations, you may qualify for tax deductions if the entertainment is associated with your trade or business. You must have a “substantial business dis-cussion” directly before or after the outing.

In order for a business con-versation to be substantial, you must be able to show that you were actively engaged with the other party or parties to get a specific business benefit. The business discussion must be substantial, in relation to the en-

The CPA Client Bulletin (ISSN 1942-7271) is prepared by AICPA staff for the clients of its members and other practitioners. The Bulletin carries no official authority, and its contents should not be acted upon without professional advice. Copyright © 2013 by the American Institute of Certified Public Accountants, Inc., New York, NY 10036-8775. Printed in the U.S.A. Sidney Kess, CPA, JD, Editor. For AICPA customer service, call 888.777.7077 or visit www.cpa2biz.com.

In accordance with IRS Circular 230, this newsletter is not to be considered a “covered opinion” or other written tax advice and should not be relied upon for IRS audit, tax dispute, or any other purpose.

TAX CALENDARMARCH 2013March 15Corporations. File a 2012 calendar year income tax return (Form 1120), and pay any tax due. If you want an automatic six-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S corporations. File a 2012 calendar year income tax return (Form 1120S), and pay any tax due. Provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. If you want an automatic six-month extension of time to file the return, file Form 7004 and deposit what you estimate you owe.

S corporation election. File Form 2553 to choose to be treated as an S corporation beginning with calendar year 2013. If Form 2553 is filed late, S corporation treatment will begin with calendar year 2014.

Electing large partnerships. Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1. This due date applies even if the partnership requests an extension of time to file the Form 1065-B by filing Form 7004.

Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in February if the monthly rule applies.

APRIL 2013April 15Individuals. File a 2012 income tax return. If you want an automatic six-month extension of time to file the return, file Form 4868. Then,

file Form 1040, 1040A, or 1040EZ by October 15.

If you are not paying your 2013 income tax through withholding (or will not pay in enough tax during the year that way), pay the first installment of your 2013 estimated tax. Use Form 1040-ES.

Employers. For Social Security, Medicare, withheld income tax, and nonpayroll withholding, deposit the tax for payments in March if the monthly rule applies.

Household employers. If you paid cash wages of $1,800 or more in 2012 to a household employee, file Schedule H (Form 1040) with your income tax return and report any household employment taxes. Report any federal unemployment (FUTA) tax on Schedule H if you paid total cash wages of $1,000 or more in any calendar quarter of 2011 or 2012 to household employees. Also report any income tax you withheld for your household employees.

Partnerships. File a 2012 calendar year return (Form 1065). Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. If you want an automatic five-month extension of time to file the return and provide Schedule K-1 or a substitute Schedule K-1, file Form 7004. Then file Form 1065 by September 16.

Electing large partnerships. File a 2012 calendar year return (Form 1065-B). If you want an automatic six-month extension of time to file the return, file Form 7004. Then file Form 1065-B by October 15.

Corporations. Deposit the first installment of estimated income tax for 2013.

4

Associated activityThe IRS states that business entertaining in a setting that offers “substantial distractions” won’t meet the directly related test. Such settings include nightclubs, ball games, golf courses, and so on.

In those situations, you may qualify for tax deductions if the entertainment is associated with your trade or business. You must have a “substantial business discussion” directly before or after the outing.

In order for a business conversation to be substantial, you must be able to show that you were actively engaged with the other party or parties to get a specific business benefit. The business discussion must be substantial, in relation to the entertainment, so a brief request for an order may not justify deducting

hundreds of dollars in basketball tickets. As long as the conversation takes place on the same day as the entertainment, the IRS considers it to be held directly before or after the entertainment. Again, you should keep a log to record such activities.

What if the entertainment and the business discussion are not held on the same day? A deduction might still be justified, depending on the specific facts and circumstances. You may have more leeway if you are entertaining people who traveled to meet you.

Example 2: Three top executives from the Collins Co. come in from out of town to discuss a proposed business venture with the Smith Co. They arrive Monday afternoon, and Eli Smith takes all three to a basketball game Monday night. On Tuesday, Eli

has a substantial conversation with the visiting executives, going over the proposal. The IRS has said that the game generally may be considered to have taken place directly before the discussion, so the ticket costs can meet the associated test. Here, Eli probably is on solid ground for deducting 50% of his outlays.

Our office can help you create a recordkeeping plan to support your entertainment deductions. g

continued from page 3



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tertainment, so a brief request for an order may not justify deducting hundreds of dollars in basketball tickets. As long as the conversation takes place on the same day as the entertainment, the IRS con-siders it to be held directly before or after the en-tertainment. Again, you should keep a log to record such activities.

What if the entertainment and the business dis-cussion are not held on the same day? A deduction might still be justified, depending on the specific facts and circumstances. You may have more leeway if you are entertaining people who traveled to meet you.

Example 2: Three top executives from the Col-lins Co. come in from out of town to discuss a pro-posed business venture with the Smith Co. They ar-rive Monday afternoon, and Eli Smith takes all three to a basketball game Monday night. On Tuesday, Eli has a substantial conversation with the visiting ex-ecutives, going over the proposal. The IRS has said that the game generally may be considered to have taken place directly before the discussion, so the ticket costs can meet the associated test. Here, Eli probably is on solid ground for deducting 50% of his outlays.

Reprinted from CPA Client Bulletin. n

Coming in April:Highlights of the New Tax Law

Be on the lookout for special coverage of the American Taxpayer Relief Act of 2012, the

tax law passed in January to take effect this year. In April 2013’s Financial Management, you’ll find incisive articles about the key provisions.

You’ll learn whether you’ll face higher in-come tax rates this year and if so, what steps you can take to reduce your tax bill. Some peo-ple will owe higher taxes on dividends and long- term capital gains...but others won’t. Under the new law, income shifting to lower bracket family members will have a greater payoff.

You’ll also discover which estate tax provi-sions are permanent, enabling you to execute your estate plan with confidence. Business own-ers can find out about permanent new rules for first year deductions of equipment purchases.

56 “BUY FROM THE ADVERTISERS IN CONSTRUCTION OUTLOOK” NOVEMBER, 2009

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Al Morteo of FED. CORP.

on becoming the 2013 President

of the Utility Contractors’

Association of New England

Best wishes for your term!

CONGRATULATIONS

Bob BizakExecutive Vice PresidentDirect Line: [email protected]


CONGRATULATIONS TO OUR CO WORKER AND FRIEND AL MORTEO

FOR ANOTHER GREAT ACHIEVEMENT!

WE WISH AL AND UCANE ALL THE BEST IN THE UPCOMING YEAR!

THE STAFF OF FED CORP AND DEDHAM RECYCLED GRAVEL

TO OUR CO-WORKER AND FRIEND

AL MORTEO


wE wish Al ANd UCANE All thE BEst

iN thE UPCOmiNg yEAr!

FroM the StaFF oF FeD. CorP. anD

DeDhaM reCyCleD Gravel

CONGRATULATIONS TO OUR CO WORKER AND FRIEND AL MORTEO


WE WISH AL AND UCANE ALL THE BEST IN THE UPCOMING YEAR!

THE STAFF OF FED CORP AND DEDHAM RECYCLED GRAVEL


,

Al Morteo

UCANe PresideNt

FED. CORP.

Al is Vice President and Co-Owner of FED. CORP. of Dedham, MA. He joined FED. CORP. in 1984, after graduating from Boston College where he received a

Bachelor of Science Degree in Accounting. He later earned an MBA in Finance from Suffolk University. In addition to serving as UCANE’s 2013 President, Al currently serves as President of the Board of Trustees of the Massachusetts Chapter of the Leukemia and Lymphoma Society.

Having joined UCANE more than 23 years ago, Al became actively involved in our Association, first, as a member of our Board of Directors, and then ascending to UCANE Secretary and Treasurer before serving as our President. He is also a member of our Budget, Executive, Government Relations, Insurance, Membership, Safety, and Specifications Committees.

Some of Al’s goals for the coming year include, secur-ing increased SRF funding to assure that the maximum number of projects are put out to bid, as well as assisting cities and towns to obtain the necessary funding to move forward with much needed water and sewer projects. To-gether with our Board, Al will continue to press for the passage of our Cost Adjustment, Interest on Retainage, and Dig Safe Bills. He is also committed to strengthening our Association by increasing membership and has re-quested our members support to reach his goal of enlist-ing twenty-five new members during the first half of 2013.

Al is a highly respected role model in our industry, and is viewed as someone who is hardworking, dedicated, and has a wealth of construction knowledge. He exempli-fies a member who brings enthusiasm and new ideas to our Association, attributes that are vital for UCANE’s con-tinued growth and strength.

...Building the Future Together

John is Vice President of the Robert B. Our Company, Inc., one of Cape Cod’s largest general contractors. He is a second generation family member who is carrying on the company’s tradition of having an ex-

cellent business reputation while providing the experience and expertise to complete quality, on-time projects. Succeeding generations of the Our family have also assumed roles in the business.

John has been a UCANE member since 2005. He has served on the Board of Directors, and as UCANE Secretary, as well as being an active member of our Budget, Executive, and Government Relations Committees.

John believes strongly in our Association, and its goals and future. UCANE welcomes the skill, experience, and expertise he possesses in the underground utility industry, which is an asset to serving as Treasurer.

P aul is Vice President of Albanese D&S, Inc., Dracut, MA. The com-pany has been a UCANE member since 1992. Paul earned his de-gree in Civil Engineering at Merrimack College and pursued his

MBA at Suffolk University while working full-time.

Paul has been a UCANE Board Member since 2008. He currently serves on our Budget, Executive, Government Relations, and Nominat-ing Committees. On several occasions Paul has been called upon to provide testimony before State Legislative Committees on behalf of UCANE.

Paul has gained the respect and admiration of his co-workers and peers within the utility construction industry. His ongoing commitment to UCANE is evident through his hard work in effectively communicating the issues of vital importance to our industry.

PresideNt eleCt

toNy Borrelli - CElCO COnstRuCtiOn CORP.

treAsUrer

JohN oUr - RObERt b. OuR CO., inC.

seCretAry

PAUl sCeNNA - AlbAnEsE D&s, inC.

Tony is Director of Celco Construction Corp., Pembroke, MA, where his responsibilities include estimating, project management, and day-to-day operations. He is the son-in-law of former UCANE Sec-

retary, Treasurer and Board Member, Joe DiPietro, who founded the com-pany in 1957. Tony joined the company in 1989 after earning a Bachelor of Science Degree and a Master’s Degree in Chemical Engineering from Villanova University.

Tony has been a member of the UCANE Board for the past three years. He also serves on our Budget, Executive, Government Relations, and Dig Safe Committees. He intends to carry on the family tradition of involve-ment and support of our Association. Tony is a dedicated UCANE member who brings commitment, enthusiasm, and new ideas to our Association, ingredients that are vital to all organizations.

,

Biszko Contracting Corp.

20 Development StreetFall River, MA 02721

T: 508.679.0518F: 508.679.9144

Congratulationsto UCANE’s 2013

Officers and my fellow Board Members

~Michael Biszko

1020 Turnpike St. (Rte. 138) Canton, MA 02021 781-821-8870

CONGRATULATES UCANE

on celebrating 55 years of dedicated service to the

underground utility industry!

Bolts, Nuts, Screws, Studs, Rods, Anchors, and Washers

All Materials, Grades and Finishes

www.alliedbolt.com

Well known for our many standards and specials

Since 1961

59

www.BrierleyAssociates.com

Colorado | California | Texas | Illinois | New York New Hampshire | Massachusetts | Wisconsin

Tunnel | Trenchless | Geotechnical | GeostructuralEngineering & Design

Congratulations to UCANE’s 2013

Officers and Board of Directors!

Contact:Brian Dorwart 603.206.5775Nick Strater 603.206.5775 Jay Perkins 617.714.5784


Construction Managers andGeneral Contractors Since 1879

Daniel O’Connell’s Sons, Inc.

Western MA Office480 Hampden StreetHolyoke MA 01040

T: 413.534.5667 T: 800.255.0235F: 413.534.2902

Eastern MA Office

1000 Franklin Village Drive, Suite 106

Franklin, MA 02038T: 508.520.8900 F: 508.520.8925

Connecticut Office

59 Elm StreetSuite 215

New Haven CT 06510T: 203.672.0687 F: 203.672.0693

www.oconnells.com

Best wishes tomy fellow Officers and

Board Members.

There is strength in numbersand our company is proud to

support UCANE and work togetherto meet the challenges

of the new year.

~ Jeff Bardell


JERRY GAGLIARDUCCIGagliarducci Construction, Inc.

RYAN McCOURTMcCourt Construction Co.

BILL KEAVENEYA. R. Belli, Inc.

ADAM DeSANCTISDeSanctis Ins. Agency, Inc.

VINCENT BARLETTABarletta Heavy Division

MARCELLA ALBANESEAlbanese Bros., Inc.

TOM DESCOTEAUXR. H. White Const. Co., Inc.

ROBERT LEEJ. F. White Contracting Co.

JEFF BARDELLDaniel O’Connell’s Sons, Inc.

LOUIS SCHOOLCRAFTTi-SALES, Inc.

RICHARD PACELLA, JR.R.M. Pacella, Inc.

MICHAEL BISZKO, IIIBiszko Contracting Corp.

BILL IRWINC.J.P. & Sons Const. Co., Inc.

MARCO GIOIOSOP. Gioioso & Sons, Inc.

PHIL JASSETHonorary Board Member

STEVEN COMOLETTIP. Caliacco Corp.

MAUREEN DAGLEDagle Electrical Const., Corp.

10 Commerce WayWestford, MA 01886P:978-692-1901F: 978-692-1903

An Equal Opportunity Employer

utilities * road & bridge * track * sitework

www.lmheavycivil.com

/Users/fred/Documents/_4_LMH/_EXPERIENCE/_07_BROCHURES/_ADS/_2010-02 UCANE/LMH UCANE Ad 2010-0205 half-page_D.odp

CongratulationsUCANE...

Ready, Willing and Ableto speak as the

unified voice of theUnderground Utility

Industry.

A C.M.C. di Ravenna CompanyAn Equal Opportunity Employer

100 Hancock St., Suite 901Quincy, MA 02171T: 617.845.8000F: 617.845.8001

FAST&DEPENDABLESERVICESINCE1963

UCANE is to be congratulated for 59 years of commitment

and dedicationto our industry.

79 Nahanton Avenue • Milton, MA 02186T: 617-269-0400 • F: 617-696-8758

BEST WISHES to UCANE’S 2013OFFICERS & BOARD

We applaud your dedication and commitment to theunderground utility industry.

UCANE has our full support!


Congratulations to the 2013 Officers and Board of UCANE.Thank you for your efforts to support and strengthen our industry.

BOARD OF DIRECTORS

OFFICERS

President: Al Morteo.......................................................FED. CORP.President Elect: Tony Borrelli..........................Celco Construction Corp.Treasurer: John Our.....................................Robert B. Our Co., Inc.Secretary: Paul Scenna.....................................Albanese D&S, Inc.

Marcella Albanese .....................................................................Albanese Bros., Inc.Jeff Bardell ..................................................................Daniel O’Connell’s Sons, Inc.Vincent Barletta ...................................................................Barletta Heavy DivisionMike Biszko, III ..................................................................Biszko Contracting Corp.Steven Comoletti ............................................................................ P. Caliacco Corp.Maureen Dagle ...........................................................Dagle Electrical Const., Corp.Adam DeSanctis ............................................................DeSanctis Ins. Agency, Inc.Thomas Descoteaux .......................................................R. H. White Const. Co., Inc.Jerry Gagliarducci ..................................................Gagliarducci Construction, Inc.Marco Gioioso ....................................................................... P. Gioioso & Sons, Inc.Bill Irwin ...................................................................... C.J.P. & Sons Const. Co., Inc.Phil Jasset ..........................................................................Honorary Board MemberBill Keaveney ...................................................................................... A. R. Belli, Inc.Robert Lee ....................................................................... J. F. White Contracting Co.Ryan McCourt ................................................................. McCourt Construction Co.Richard Pacella, Jr. ........................................................................ R. M. Pacella, Inc.Louis Schoolcraft ................................................................................Ti-SALES, Inc.


Malden, MA800.322.1327781.322.1238

Londonderry, NH800.432.6393603.432.6393

Water Works Supply Corp.

24 HOUR SERVICE • LARGE INVENTORY

Water Works Supply Corp.CONGRATULATES UCANE

ON CELEBRATING 59 YEARS OFPROFESSIONAL EXCELLENCE TO THEUNDERGROUND UTILITY INDUSTRY.

www.wwscorp.com

Water • Sewer • Drain

Water Works Supply Corp. Supports UCANE

Congratulations to UCANE’S 2013 Officers and Board of Directors

travelers.com

The Travelers Indemnity Company and its property casualty affiliates. One Tower Square, Hartford, CT 06183

© 2013 The Travelers Indemnity Company. All rights reserved. Travelers and the Travelers Umbrella logo are registered trademarks in the U.S. and other countries. CP-8186 New 2-13

W. Walsh CompanyCongratulates

UCANEon celebrating

over 59 years ofprofessional excellence

to the undergroundutility industry!

INC. H2OK

32 Walton St., Attleboro, MA 02703

CLEANING AND CEMENT LININGOF WATER MAINS


We are proud to be a UCANE member

and wish to congratulatethe Officers and Board

who will leadUCANE in 2013.

TEL: (781) 293-2100 • (866) 982-2206FAX: (781) 293-4791

www.liddellbrothers.com

600 Industrial Dr. • Halifax, MA 02338

SINCE1972


Congratulations UCANE on celebrating 59 years of excellence

serving the underground utility industry.We are proud to be a UCANE member and will continue to support its goals.

Accounting & Tax Management • Consulting • Business Valuation • HR Consulting

10 Forbes Road West, Braintree, MA 02184 www.kafgroup.com

BOSTON · PROVIDENCE · HARTFORD · CONCORD · ALBANY

www.haslaw.com

BEST WISHES TOUCANE’s 2013 Officers and

Board of Directors!

We applaud yourcommitment and dedication

to our industry.













Delivering Value












Delivering Value

Best Wishes To UCANE’s 2013

Officers and Board.

BOARD OF DIRECTORS

OFFICERS




40 Shawmut Road • Canton, MA 02021 • T: 781-821-6222 • F: 781-821-7444

Marcella AlbaneseJeff Bardell

Vincent BarlettaMichael Biszko, IIISteven ComolettiMaureen Dagle

PresidentAL MORTEO

Wishes to CongratulateUCANE’s 2013 Officers &

Board of Directors.OFFICERS

BOARD OF DIRECTORS

Adam DeSanctisThomas DescoteauxJerry Gagliarducci

Marco GioiosoBill IrwinPhil Jasset

President ElectTONY BORRELLI

TreasurerJOHN OUR

SecretaryPAUL SCENNA

Bill KeaveneyRobert Lee

Ryan MccourtRichard Pacella, Jr.Louis Schoolcraft

NESC, INC. 99 Elm Street • Salisbury, MA 01952 • Tel: 978-462-1825 • Fax: 978-462-1827

www.nesc-inc.com • Email: [email protected]

Congratulates UCANECelebrating over 59 years

of professional excellence to theunderground utility industry.


Better call Baker.

Time is tight & Mother Nature’s about to toss you

a curve ball.

There are a thousand things that can go wrong at your jobsite. Your rental equipment shouldn’t be one of them.

BakerCorp has been with you on the front line for decades, providing the largest, most dependable equipment rental fleet of tanks, pumps, filtration & specialty media for any project application.

BakerCorp. The one certainty at your jobsite.

BakerCorp Boston102 Old Worcester Road, Oxford, MA 01540 (508) 987-0034 / www.bakercorp.com

FILTRATION & MEDIA

TANKS

PUMPS / SOUND ATTENUATED

As a proud member, we wish to congratulate the Officers & Board who will lead UCANE in 2013.


P.O. Box 220801Dorchester, MAT: 617-287-1004F: 617-282-1669

www.feeneybrothers.com

We are proud to be a uCaNe member

aNd Wish to CoNgratulate the

offiCers aNd board Who Will lead uCaNe iN 2013.

Congratulationsto the 2013 Officers andBoard of Directors, and toUCANE for over 59 years ofcommitment and dedicationto our industry.

HAH HARRIS

A.H. Harris & Sons, Inc.

CONSTRUCTION SUPPLIES

www.ahharris.com

is proud to be aUCANE member and

congratulates theofficers and Board

who will lead UCANEwho will lead UCANEin 2013!

William L. Labbe, CPCU, [email protected](P) 508-235-2208(C) 508-944-4239(F) 866-602-4965www.hubinternational.com

222 Milliken Boulevard, Fall River, MA 02722

O


Congratulations to the 2013 Officers and Board of Directors.WE APPRECIATE YOUR COMMITMENT AND LEADERSHIP

115 Southwest Cutoff • P.O. Box 277 • Worcester, MA 01604 • 508-791-8778 Fax: 508-791-2296

A.F. Amorello Sons, Inc.G E N E R A L C O N T R A C T O R S

&

Est. 1968EquipmentCo.DOERING

P.O. Box NFranklin, MA 02038T: 508.520.3629F: 508.520.4249

WE ARE pRoud to BE A uCANE MEMBER ANd WiLL CoNtiNuE to SuppoRt itS goALS.

Congratulates uCane on Celebrating

59 years of exCellenCe serving

the underground utility industry.

SPSNew England, Inc.

New England, Inc.98 Elm Street • Salisbury, MA 01952

Tel: 978.462.6543 • Fax: 978.462.0345www.spsnewengland.com

to the new sLAte of officers AnD BoArD of Directors.there is strength in nuMBers AnD our coMpAny is prouD To sTAnd Alongside oTher ucAne MeMbers To suPPorT

AnD work for our coMMon goALs.


2013Wishes to congratulate

Bill Keaveneyand his fellow Officers and

Board of Directors of the

Utility Contractors’ Assn.

of New England, Inc.

A. R. BELLI, INC.

Cindy Sementelli, PresidentBill Keaveney, General Manager

DBE/WBE CERTIFIED

Tel: (617) 332-8855 271 Nevada Street Fax: (617) 332-2158 Newtonville, MA 02460


PROUD SUPPORTER OF THE UTILITY CONTRACTORS’ ASSOCIATION OF NEW ENGLANDBID2WIN Software creates enterprise-class construction solutions designed to help you be more profi table—through accurate, successful bids, and effi cient management of your jobs. Our solutions can stand alone, or integrate together seamlessly, to give you real-time control over all aspects of your jobs—and your company’s bottom line.

HERE’S A HANDFUL OF UCANE MEMBERS THAT HAVE CHOSEN BID2WIN SOFTWARE.A. R. Belli, Inc. D. W. White Construction, Inc. Lawrence Lynch Corp. P.J. Keating Company RJV Construction Corp.

Barletta Engineering Corp. Defelice Corp. Lorusso Corp. Palmer Paving Corp. Robert B. Our Co., Inc.

Bridges LLC. Gagliarducci Construction, Inc. P. A. Landers, Inc. R. Zoppo Corp. Walsh Contracting Corp.

• ESTIMATING & BIDDING

• FIELD – fi eld tracking & analysis module • LOGISTICS – resource planning & dispatching module• MAINTENANCE – equipment maintenance & repair management module

Darmody, Merlino & Co., LLPCERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS

75 Federal Street, Boston, Massachusetts 02110-1997

WWW.DARMODYMERLINO.COM

OFFICE617.426.7300•FAX617.426.2245

Serving The Construction Industry Since 1938

Best wishes to UCANE’sOfficers and Board of Directors

as they meet the challengesof the new year.


to UCANEcelebrating over 59 yearsof excellence serving the

underground utility industry.

We are proudto be a UCANE member andapplaud the

dedication and commitment of

UCANE’sOfficers and Board

of Directors.

Jay Cashman, Inc.549 South St.

Quincy, MA 02169617.890.0600


CONGRATULATIONSto the Utility Contractors Association’s

2013 Officers and Board of Directors

www.miltoncat.com

Best Wishes to UCANE’s2013 Officers and BoardWe applaud your dedication

and commitment to the underground utility industry.

UCANE has our full support!

83 Carmelina’s Circle • Ludlow, MA 01056 • Tel: 413-583-6160 • Fax: 413-583-6140

www.palanders.com

351 Winter Street • Hanover, MA 02339800.660.6404 • 781.826.8818

Fax: 781.829.6377

Route 130 • Sandwich, MA 02563800.834.4333 • 508.477.8818

Fax: 508.477.8818

P.A. Landers, Inc.The Smart Choice For All Your Site Development Needs

Congratulates UCANE on celebrating 59 years of professional excellence to the underground utility industry.


9 Commercial Street, Hudson, New Hampshire 03051(800) 342-3374 (603) 889-4163 FAX (603) 889-0039

CSICONCRETE SYSTEMS, INC.

Put some power into your next precast project!

Concrete Systems, Inc.: Manholes & Catch Basins, Box Culverts, SpecialBox Structures, Containment Vaults, CON/SPAN Bridge Systems, Permanent& Temporary Barrier, T-Wall Retaining Wall Systems, EcoWall, ARMOR CASTAboveground Storage Tanks & ARMOR VAULT Below Grade Storage Tank

Systems and Custom Structures. CSI Shelter Technologies: PrecastMonolithic Structures for Power Generating Facilities, Meter or Pumping

Stations, Hazmat Storage, Communications Buildings and PCS EquipmentCabinets. Clampcrete Construction Systems: Anchored Precast Barrierfor Roadway Structures. Tunnel Systems: Precision Segmental Tunnel

Lining Rings. Cleco Manufacturing: Precision Fabricated FormingSystems, Complete Plant Design, Complete Batch Plant ComputerAutomation, Countercurrent Mixers & Concrete Delivery Systems.

®

®

®

®

Congratulationsto the 2013 Officers and Board of the

Utility Contractors’ Associationof New England, Inc.

BOARD OF DIRECTORS

OFFICERS




169-B Memorial Drive • Shrewsbury, MA 01545Tel: 508-842-3790 • www.ur.com

BEST WISHES TO UCANE’S 2013 OFFICERS AND BOARD

We applaud your dedication and commitmentto the underground utility industry.

UCANE HAS OUR FULL SUPPORT!

300 ConGreSS Street

QuInCy, Ma 02169-0907617.773.9200

www.tonry.coM

238 beDForD Street

lexInGton, Ma 02421781.861.1800

281 MaIn Street

WebSter, Ma 01570508.671.9222

Congratulations to the 2013 slate of Officers and Board of Directors.

There is strength in numbers and our company is proud to stand alongside other UCANE members

to support and work for our common goals.


P.O. Box 946Plymouth, MA 02362Tel: 508-746-4450Fax: 508-746-7160www.netraffic.net

We are proud to be a

UCANE member and

wish to congratulate the

Officers and Board

who will lead UCANE

in 2013.

NORTHEASTTraffic Control

We’re Here To Serve You


Griffin DewateringNew England, Inc.299 Hop River Road

Bolton, CT 06043

Tel: 860-643-9585Fax: 860-646-0192

www.griffindewatering.com

Everyone at Griffin would like to congratulate the 2008 Officers

and Board Members of the Utility Contractors’ Association of

New England, Inc.OFFICERS

President………....………Vincent BarlettaPresident Elect…..............Joseph PacellaTreasurer….......…..……….Marco GioiosoSecretary………....….……….Chris Walsh

DIRECTORSPaula BenardRobert Berry Bob BizakTerry BuckleyMatt CampanoSteve ComolettiJon D’AllessandroTom Descoteaux Jerry GagliarducciPhil Jasset

Michael Lenihan Ryan McCourtJohn PacellaDuncan PetersonChris PodgurskiPaul ScennaJim ShalekPat Walsh, Jr.David Zoppo

2013

President ....................................... Al MorteoPresident Elect .......................... Tony BorrelliTreasurer ........................................ John OurSecretary ...................................Paul Scenna

Marcella AlbaneseJeff BardellVincent BarlettaMichael Biszko, IIISteven Comoletti Maureen DagleAdam DeSanctisThomas DescoteauxJerry Gagliarducci

Marco GioiosoBill IrwinPhil JassetBill KeaveneyRobert LeeRyan McCourtRichard Pacella, Jr.Louis Schoolcraft

1-A Spaceway LaneHopedale, MA 01747

Tel: 508.381.0000Fax: [email protected]

GROVE CONSTRUCTION, INC.General Contractors

James ZenonePresident

Congratulations to UCANE’s 2013 Officers & Board of Directors

UNITED WE STAND!

We are proud to be aUCANE member and wish

to congratulate theOfficers and

Board who will lead UCANE in 2013!

From your friends:Dick MaddenJoe Bottini

Steve CardinalPaul Gunning

125 Stergis Way • Dedham, MA 02026T: 781.407.9133 • F: 781.407.9134


THE SCITUATE COMPANIES

Congratulations to UCANE’s 2013 Officers and Board of Directors

BOARD OF DIRECTORS

OFFICERS



120


65 Otis St., Somerville, MA 02145Tel: 617-625-5100 Fax: 617-628-6740

P.T. Kelley, Inc.General Contractors

Congratulates UCANE’s2013 Officers and Board

We applaud your dedicationand commitment to the

underground utility industry.

We are proud to be aUCANE member, and

wish to congratulate theOfficers and Board

who will lead UCANE in 2013.

HALUCHWATER CONTRACTING, INC.

399 Fuller Street • Ludlow, MA 01056Tel: (413) 583-3196 • Fax: (413) 583-2901

Joseph P. Cardillo & Son, Inc.

1 Melvin StreetWakefield, MA 01880

T: 781.245.8095F: 781.245.3478

Congratulates UCANE oncelebrating 59 years of

professional excellence to theunderground utility industry.


The Leader in High Quality, Modular Trench Shoring

www.americanshoring.com

226 Cherry Street • Shreswbury, MA 01545Call: 508.842.2822 • Fax: 508.842.2824

Email us at: [email protected]

Wishes to Congratulate the 2013 Officers

and Board of the Utility Contractors’ Association of New England, Inc.

SALES • RENTALS • SERVICE • REPAIRS TRADE-INS • RECERTIFICATION

BOARD OF DIRECTORS

OFFICERS


Marcella Albanese .....................................................................Albanese Bros., Inc.Jeff Bardell ..................................................................Daniel O’Connell’s Sons, Inc.Vincent Barletta ...................................................................Barletta Heavy DivisionMike Biszko, III ..................................................................Biszko Contracting Corp.Steven Comoletti ............................................................................ P. Caliacco Corp.Maureen Dagle ...........................................................Dagle Electrical Const., Corp.Adam DeSanctis ............................................................DeSanctis Ins. Agency, Inc.Thomas Descoteaux .......................................................R. H. White Const. Co., Inc.Jerry Gagliarducci ..................................................Gagliarducci Construction, Inc.Marco Gioioso ....................................................................... P. Gioioso & Sons, Inc.Bill Irwin ...................................................................... C.J.P. & Sons Const. Co., Inc.Phil Jasset.. ........................................................................Honorary Board MemberBill Keaveney ...................................................................................... A. R. Belli, Inc.Robert Lee ....................................................................... J. F. White Contracting Co.Ryan McCourt ................................................................. McCourt Construction Co.Richard Pacella, Jr. ........................................................................ R. M. Pacella, Inc.Louis Schoolcraft ................................................................................Ti-SALES, Inc.


★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★ ★

★

★

★

★

★

★

CONGRATULATIONSto UCANE’s Officers and Board as theymeet the challenges of the new year.

A. Andreassi & Son, Inc.781-769-1146

Congratulations to UCANE’s 2013 Officers and Board of Directors

United We Stand!165 Hartwell St., West Boylston, MA 01583Tel: 508-835-4431 • Toll Free: 800-723-7473

www.hrprescott.com

Congratulates UCANECelebrating 59 Years of

professional excellence to theunderground utility industry.


Best Wishes to UCANE’s 2013 Officers and Board of Directors

Best Wishes to UCANE’s 2013 Officers and Board of Directors

We applaud your dedication and commitment to the

underground utility industry

41 Central Street - Auburn, MA 01501 T: 508-832-3295 F: 508-832-7084

www.rhwhite.com

From Team EJP to Team UCANE...

We’re proud to be members and we salute this year’s officers and board!

Water, SeWer, Drain & StormWater SolutionS

P. O. Box 678 • Somerville, NJ 08876Tel: 908-534-4021 • Fax: 908-534-5011

CongratulatesUCANE on celebrating

over 59 yearsof excellence serving

the undergroundutility industry.


and will continue tosupport its goals.


Congratulations to theOfficers and Board of Directors

of Utility Contractors’ Associationof New England, Inc.

J.F. WHITE CONTRACTING COMPANYP.O. BOX 9020• FRAMINGHAM, MASSACHUSETTS 01701-9020

TEL: (508) 879-4700 • FAX: (617) 558-0460WWW.JFWHITE.COM

Your Continued Dedication to theUtility Construction Industry is Appreciated by All.

1506 Providence HighwayNorwood, MA 02062

We are proud to be a UCANE member andwish to congratulate the Officers and Board

who will lead UCANE in 2013.E-mail: [email protected]

Tel: (781) 769-6262Fax: (781) 769-5675

CULLEN, MURPHY & CO., P.C.Certified Public Accountants • John E. Merchant, CPA

SB General Contracting, Inc.

14 Renmar Avenue • Walpole, MA 02081 • T: 508.660.8700 • F: 508.660.8602

UCANE is to be congratulated for 59 years of commitment and

dedication to our industry.


Reservoir Corporate Center 144 Turnpike Road, Suite 110

Southborough, MA 01772 508.875.7431

Congratulating UCANE on Achieving 59 Years of

Professional Excellence.

www.pinnaclefinancialconsultants.com

Estate Planning Business Succession Planning Executive Benefits Health & Welfare Benefits Retirement Plans HR Consulting & Outsourcing

sAlutEs uCAnE On bEing thE vOiCE OF

OuR inDustRy FOR OvER FivE DECADEs.

21 Arnold FArm roAd

W. GreenWich, ri 02817 Tel: 401.397.4950 • Fax: 401.397.4980

WWW.thompsonpump.com


3 Madison St. • Plainville, MA 02762Tel: (508) 695-5100 • Fax: (508) 695-2793

CongratulatesUCANE on

celebrating 59 Years of professional

excellence to the underground

utility industry.

R. M. Pacella, Inc.

HDPE PIPE. PVC PIPE. VALVES/FITTINGS. GEOTEXTILES.

COUNT ON US1,350 locations. All 50 states. 17,000 associates.

59 years in business. In the waterworks business, time means money. At Ferguson, we understand our customers’ needs. Ferguson is one of the

leading suppliers of waterworks products in North America. It’s true that our inventory is huge with thousands of waterworksproducts in stock. And we fi ll your orders accurately and right away.

Canton: (781) 828-1350 North Harwich: (508) 430-1696 Worcester: (508) 754-2027

Nobody expects more from us than we do®

© 2012 Ferguson Enterprises, Inc. All rights reserved.

11 additional locations in Connecticut, Vermont, New Hampshire, Maine, Rhode Island and New York

COUNT ON USCOUNT ON US1,350 locations. All 50 states. 17,000 associates.

59 years in business.

CONGRATULATIONS

TO UCANE’S 2012 OFFICERS

AND BOARD OF DIRECTORS!

3

Wishes to CongratulateUCANE’s 2013 Officers and Board

President: Al Morteo FED. CORP.President Elect: Tony Borrelli Celco Const. Corp.Treasurer: John Our Robert B. Our Co., Inc.Secretary: Paul Scenna Albanese D&S, Inc.

Marcella Albanese Albanese Bros., Inc.Jeff Bardell Daniel O’Connell’s Sons, Inc.Vincent Barletta Barletta Heavy DivisionMike Biszko, III Biszko Contracting Corp.Steven Comoletti P. Caliacco Corp.Maureen Dagle Dagle Electrical Const., Corp.Adam DeSanctis DeSanctis Ins. Agency, Inc.Thomas Descoteaux R. H. White Const. Co., Inc.Jerry Gagliarducci Gagliarducci Construction, Inc.Marco Gioioso P. Gioioso & Sons, Inc.Bill Irwin C.J.P. & Sons Const. Co., Inc.Phil Jasset Honorary Board MemberBill Keaveney A. R. Belli, Inc.Robert Lee J. F. White Contracting Co.Ryan McCourt McCourt Construction Co.Richard Pacella, Jr. R. M. Pacella, Inc.Louis Schoolcraft Ti-SALES, Inc.

160 Old Maple St. • Stoughton, MA 02072Tel: 781.344.8822 • Fax: 781.344.7382














We’re proud to be a UCANE member and congratulate

the Officers and Board who will lead UCANE in 2013.

























115 Blackstone River Rd., Worcester, MA 01607(508) 791-8134

MAROIS BROTHERS, INC.SITE DEVELOPMENT CONTRACTORS

Congratulations UCANE...

Ready, Willing and Ableto speak as the unified

voice of the Underground Utility

Industry.

Congratulations to the 2013

Officers and Board of Directors.

173 Church StreetYalesville, CT 06492

Tel: 203.269.3119

From your friends at


Construction Practice Group20 Cabot Boulevard, Suite 300 • Mansfield, MA 02048

Tel: 508.342.6780 • Fax: 508.342.6790

best Wishes to uCaNe’s 2013 offiCers aNd board

We applaud your dediCatioN aNd CommitmeNt to the uNdergrouNd utility iNdustry.


P. O. Box 115 • Centerville, MA 02632

Meredith Allen OurRobert B. Our, III

www.ourouthouses.com

We are proud to be aUCANE member and wish

to congratulate John Our and the

Officers and Board who will lead UCANE in 2013.

L. Guerini Group, Inc.

UNITED WE STAND!34 Topalian St.

Mattapan, MA 02126

Congratulations to UCANE’s

2013 Officers and

Board of Directors


Dagle Electrical Construction, Corp.

“Congratulations to uCane’s 59 years of exCellenCe”best Wishes to the offiCers & My felloW board MeMbers

looking forWard to a suCCessful year!

Tel: 800.379.1459 • Fax: 781.937.7678 • www.deccorp.com

Congratulations to UCANE’s 2013

Officers and Board of Directors

UNITED WE STAND!

General Contractor28 Loon Hill Road, Dracut, MA 01826

Tel: 978-454-8850 • Fax: 978-458-8710

,

UCANE is to be

congratulatedfor over 59 years of

commitmentand dedication to our industry.

Robert B. Our Co., Inc.

P.O. Box 1539Harwich, MA 02645Tel: 508.432.0530


22 North Maple Street Woburn, MA 01801

781-935-3377 www.woodcomachinery.com

Volvo Equipment for Any Job

Excellent Service from Woodco Machinery• Factory certified technicians—for serviceon-site or in our facilities equipped with cutting edgetechnology• Volvo Customer Support Agreements—tailored toyour needs avoid unplanned downtime and reduce costs• Parts available quickly—ready forpick-up or delivered to your location

Hydraulic ExcavatorsWheeled ExcavatorsWheel LoadersArticulated HaulersBackhoe LoadersDemolition Equipment

Motor GradersPipelayersSkid Steer LoadersTracked Forestry CarriersWaste Handlers

MassachusettsWoburnCorporate Headquarters22 North Maple StreetWoburn, MA 01801Phone: 781-935-3377

Avon140 Wales AvenueAvon, MA 02322Phone: 508-584-8484

Rhode IslandJohnston60 Shun Pike RoadJohnston, RI 02919Phone: 401-942-9191

www.woodcomachinery.com

ExcellenceVolvo Construction Equipment PairsPerfectly with Woodco Machinery Service

More Care. Built In.

Salutes UCANE on being the voice of our

Industry for over five decades.

New England’s Premier Precaster! (800) 696-SHEA (7432) www.sheaconcrete.com

Fax: (978) 388-6959 [email protected]

Manufacturer of: Stairs, Bulkheads, Septic Tanks, Pump Stations, Leach Chambers, Manholes, Drywells, Utility Structures, Barriers, Curbing, Precast Footings, Bollards, Fire Cisterns, Box Culvert, Stormwater Systems, Retaining Walls, Precast Concrete Buildings, etc…

773 Salem Street Wilmington, MA

87 Haverhill Road Amesbury, MA

153 Cranberry Hwy Rochester, MA

Mail: PO Box 520 ●Wilmington, MA 01887

New England’s Premier Precaster! (800) 696-SHEA (7432) www.sheaconcrete.com

Fax: (978) 388-6959 [email protected]

Manufacturer of: Stairs, Bulkheads, Septic Tanks, Pump Stations, Leach Chambers, Manholes, Drywells, Utility Structures, Barriers, Curbing, Precast Footings, Bollards, Fire Cisterns, Box Culvert, Stormwater Systems, Retaining Walls, Precast Concrete Buildings, etc…

773 Salem Street Wilmington, MA

87 Haverhill Road Amesbury, MA

153 Cranberry Hwy Rochester, MA

Mail: PO Box 520 ●Wilmington, MA 01887

Tel: 800.696.SHEA (7432)Fax: 978.658.2645

[email protected]

Best Wishes to UCANE’s 2013 Officers and Board

We applaud your dedication and commitmentto the underground utility industry.


1373 WASHINGTON ST.WEYMOUTH, MA 02189

Tel: 781.340.0400

Best wishes tomy fellow Officers

and BoardMembers

as we meet thechallenges

of 2013.


295 Pasco Road • Indian Orchard, MA 01151Tel: 413.543.6978 • Fax: 413.543.6918

www.gagliarducci.com

GENERAL CONTRACTORS

Salutes UCANE on being the voice of our industry

for over 59 years.

BEST WISHES TO UCANE’S 2013 OFFICERS AND BOARDWe applaud your dedication and commitment

to the underground utility industry.CELEBRATING OVER 50 YEARS

38 Mountain Ash Lane • Pembroke, MA 02359Phone: (781) 331-6521 • Fax (781) 335-6853

Cell Phone: (781) 635-8389


Best wishes to UCANE’s

Officers and Boardas they

meet the challengesof the new year.

33 Oak Street • Hingham, MA 02043(781) 749-9468 • FAX (781) 749-6173

Congratulates UCANE on celebrating 59 years of excellence serving the

underground utility industry.We are proud to be a UCANE member, and will continue to support its goals.

200 Merrimac StreetWoburn, MA 01801

(781) 935-1919

140 Wales AvenueAvon, MA 02322(508) 584-8484

60 Shun Pike RoadJohnston, RI 02919

(401) 942-9191

102 State RoadWhately, MA 01093

(413) 665-7009

THE 2013 OFFICERS AND BOARD OF DIRECTORS

OF THE UTILITYCONTRACTORS’ ASSN.

OF NEW ENGLAND, INC. ARE TO BE CONGRATULATED.Your dedication to improving our

industry is deeply appreciated.

G E N E R A L C O N T R A C T O R S

onstruction Co., Inc.CJP & SONS

1420 MAIN STREET TEL: 508-376-4916MILLIS, MA 02054 FAX: 508-376-8921


Customers deserve the best.We demand it.

Learn more at ejco.com or 800 626 4653

East Jordan Iron Works, Inc., will be doing business as EJ effective January 6, 2012.

We are proud to be aUCANE member and wish to congratulate the Officers and Board who will lead UCANE in 2013.

Umbro & Sons Construction Corp.Congratulates

UCANEon celebrating 59 years

of excellence serving the underground utility industry.

P.O. Box 255654Boston, MA 02125

Tel: 617.427.0030 Fax: 617.427.5017

L & LConcrete Products, Inc.

Salutes UCANEon being the voice

of our industry for over five

decades. P. O. Box 516

Webster, MA 01570Tel: (508) 987-8175Fax: (508) 987-8822


POWER LINE CONTRACTORS, INC.

P.O. Box 2059 • Woburn, MA 01888-0059Tel: 781-944-9077 • Fax: 781-942-2511Email: [email protected] Website: www.powerlinecontracting.com

“All Your High Voltage Needs”

We are proud to be a UCANE member and wish to

congratulate the Officers and Board who will

lead UCANE in 2013.

Concrete Construction • Road Construction • Utility Installations • Site Work

Salutes UCANE on being the voice of our industry for over five decades.

SOMWBA Certified MBE/WBE/DBE

P.O. Box 693Leominster, MA 01453Phone: 978.840.9700Fax: 978.840.9702Website: www.gvcconstruction.com

Office: (508) 583-2029Plant: (508) 587-6953

Manufacturer and Installer of Bituminous Concrete Products

100 Wales Ave. RearAvon, MA 02322

GENERAL CONTRACTOR

Congratulates UCANECelebrating over 59 years of professional excellence

to the underground utility industry.


DeSanctis Insurance AgencyDeSanctis Insurance AgencyServing the Bonding and Insurance needs of the

N.E. construction industry for over 35 years.

Protection starts here

and here.


David Boutiet te Paul Patalano Dick Caruso Ryan Prentis


David Boutiet te Paul Patalano Dick Caruso Ryan PrentisDeSanctis Insurance Agency, Inc. • 100 Unicorn Park Drive • Woburn, MA 01801 (781) 935-8480 www.desanctisins.com

Congratulations to the2013 Officers andBoard ofDirectors!

CongratulationsCongratulationsJ. D’Amico, Inc.

10 York Ave. • Randolph, MA 02368Tel: (781) 961-3700 • Fax: (781) 986-4667 • E-Mail: [email protected]

Mike Lenihan

Jim D’Amico

Nick Biello

Anthony D’Amico Jim Baker

We are proud to be a UCANE member since 1968and we wish to congratulate Al Morteo and

the Officers and Board who will lead UCANE in 2013.


Salutes UCANEon being the voice ofour industry for over

five decades.

Needham Heights, MA Springfield, MA

W. Haven, CT • Warwick, RI

1-877-436-2526

Celebrating66 years

of service toNew England

1947-2013

GENALCO inc.

Congratulations to the 2013 UCANE Officers

Direct to the equipment fueling of construction equipment

Boston, MA 781-767-5400Portland, CT 860-342-2122Providence, RI 401-431-5060Somerville, NJ 908-725-9200Williamstown, NJ 856-262-3133Philadelphia, PA & Delaware 610-583-0651Baltimore, MD 410-636-9000

Al MorteoJohn Our

Your continued commitment and dedication to ourindustry is deeply appreciated.

~Mark O’Leary

Tony BorrelliPaul Scenna

and Board Members

21 Lincoln Street • Canton, MA 02021T: (781) 821-1469 • F: (781) 828-5116

Congratulationsto UCANE’s 2013 Officers and Board of Directors!

Best wishes to Al Morteo.

From your friends at RJV Construction Corp.


Salutes UCANE on being the voice of our industry for

over five decades.


1-800-421-7471

TANK RENTALS










1-800-421-7471

TANK RENTALS










and wish to congratulate

the Officers and Boardwho will lead

UCANE in 2013.

650 Industrial Drive • Halifax, MA 02338T: 781.294.1080 • F: 781.294.1067

www.wesconstruction.com

ZURICH SURETY

100 High St., Suite 1400Boston, MA 02110

Tel: (617) 570-8800 • Fax: (617) 570-8997Website: www.zurichna.com

We are proud to be a UCANE member and wish to congratulate

Al Morteo, the Officers and Board Members

who will leadUCANE in 2013!


508-548-1800fax: 508-548-6917

396 Gifford St., Falmouth, MA 02540P.O. Box 913, Falmouth, MA 02541www.LawrenceLynch.com

Congratulates UCANEcelebrating over

59 years of professional excellence

to the undergroundutility industry.

J. A. POLITO & SONS CO., INC.SHREWSBURY, MA

Congratulations tothe 2013 Officers

andBoard of Directors

We are proud to be a UCANE member and wish to congratulate

the Officers and Board who will lead

UCANE in 2013.

AQUA-LINE UTILITY, INC.268 Washington St.

E. Bridgewater, MA 02333Tel: 508.690.2009



We can help!






ESI 6x3.75adv4.indd 1 12/11/09 3:13:09 PM


We can help!






ESI 6x3.75adv4.indd 1 12/11/09 3:13:09 PM

Congratulates UCANEon celebrating

59 years of professional excellence to the underground

utility industry.

PiPe and Manhole Rehabilitation

dAvid ArrudA92 Locust street • BerkLey, MA 02779 • teL: 508.567.9827 • [email protected]

We Are Proud To be A ucAne MeMber And Wish To congrATulATe The officers And boArd

who wiLL LeAD ucAne in 2013.

ArrudA Trenchless consTrucTion


I am proud to be aUCANE member and wish to congratulate the Officers and

Board who will lead UCANE in 2013!

8 Springdale Ave. • Canton, MA 02021 • 781.828.0821 • 800.286.0404www.podgurskicorp.com

©2013 McGladrey LLP. All Rights Reserved.

We are proud to support UCANE and recognize the dedication fo the 2013 Officers and Board of Directors.

Experience the power of being understood.

Call 617.912.9000 or visit www.mcgladrey.com.

Celebrating UCANE’s 59 years of excellence


CoMMeMoratIve ISSue ConGratulatory aDS


Adler Tank Rentals ..................................................95Aggregate Industries - N. E. Region .......................63Albanese Brothers, Inc. ...........................................87Allied Bolt & Screw Corp. ......................................54American Shoring Inc. ............................................79A. F. Amorello & Sons, Inc. ....................................68A. Andreassi & Son, Inc. ........................................80Aon Construction Services Group ..........................83Aqua-Line Utility, Inc. ...........................................96Arruda Trenchless Construction .............................97BakerCorp. ..............................................................65Baltazar Contractors, Inc. .......................................72Barletta Heavy Division ..........................................64A. R. Belli, Inc. .......................................................69Bid2Win Software, Inc. ..........................................70Biszko Contracting Corp. ........................................54Brierley Associates ..................................................54C. J. P. & Sons Const. Co., Inc................................90P. Caliacco Corp. .....................................................88Joseph P. Cardillo & Son, Inc. ................................78Jay Cashman, Inc. ...................................................71Celco Construction Corp. ........................................89Concrete Systems, Inc. ............................................73Cullen, Murphy & Co., P. C. ...................................82Dagle Electrical Construction Corp. .......................87J. D’Amico, Inc. ......................................................93Darmody, Merlino & Co., LLP ...............................70Dedham Recycled Gravel (FED. CORP.) ...............51DeSanctis Insurance Agency, Inc. ...........................93Doering Equipment Co., Inc. ..................................68Eastern States Insurance Agency, Inc. ....................97EJ .............................................................................91T. L. Edwards, Inc. ..................................................92FED. CORP. ............................................................51Feeney Bros. Excavation Corp. ..............................66Ferguson Waterworks ..............................................84GVC Construction & Engineering, Inc. ..................92Gagliarducci Construction, Inc. ..............................89Genalco, Inc. ...........................................................94Gencorp Insurance Group .......................................86P. Gioioso & Sons, Inc. ....................Inside Back Cvr.Grove Construction, Inc. .........................................76Griffin Dewatering New England ...........................76L. Guerini Group, Inc. .............................................86HD Supply Waterworks ..........................................76Haluch Water Contracting, Inc. ...............................78A. H. Harris & Sons, Inc. ........................................66Hinckley Allen Snyder, LLP ...................................62Hub International New England, LLC ....................66Iaria Bros., Inc. ........................................................90IUOE Local 4 ..........................................................67

K & K Excavation Co., Inc. ....................................58P. T. Kelley, Inc. ......................................................78Kirkland, Albrecht & Fredrickson, P. C. .................62L & L Concrete Products, Inc. ................................91LM Heavy Civil Construction, LLC .......................58P. A. Landers, Inc. ...................................................72Lawrence-Lynch Corp. ...........................................96Liddell Brothers Inc. ...............................................61Marois Brothers, Inc. ..............................................85McCourt Construction Co. ......................................59McGladrey ..............................................................98Milton CAT .............................................................72NESC, Inc. ..............................................................64Northeast Traffic Control Services, Inc. .................75Daniel O’Connell’s Sons, Inc. ................................55Robert B. Our Co., Inc. ...........................................87Our Outhouses, Inc. ................................................86R. M. Pacella, Inc. ...................................................84Palmer Paving Corporation, Inc. .............................85Pinnacle Financial Group ........................................83Podgurski Corp. ......................................................98J. A. Polito & Sons Co., Inc. ...................................96Power Line Contractors, Inc. ..................................92E. J. Prescott, Inc. ....................................................81H. R. Prescott & Sons, Inc. .....................................80RJV Construction Corp. ..........................................94Rogers & Gray Insurance Agency, Inc. ..................50SB General Contracting, Inc. ..................................82SPS New England, Inc. ...........................................68Schmidt Equipment, Inc. .........................................80The Scituate Companies .........................................77Shea Concrete Products ..........................................88Taylor Oil Company ...............................................94Thompson Pump .....................................................83Ti-SALES, Inc. .......................................................58Albert J. Tonry & Co., Inc. .....................................74Travelers ..................................................................60Umbro & Sons Construction Corp. .........................91United Concrete Products, Inc. ...............................85United Rentals Trench Safety .................................74Vianini Pipe, Inc. .....................................................81WES Construction Corp. ........................................95W. Walsh Co., Inc....................................................60Water Works Supply Corp. .....................................60J. F. White Contracting Co. .....................................82R. H. White Construction Co., Inc. .........................81C. N. Wood Company, Inc. .....................................90Woodco Machinery, Inc. .........................................88R. Zoppo Corp. .......................................................84Zurich Surety ..........................................................95

E.H. Perkins Construction, Inc.

& Subsidiaries

GRAVEL • SAND • STONEFILL AND LOAM

BITUMINOUS CONCRETE (PAVING)READY-MIX CONCRETE

PRECAST CONCRETE PRODUCTS

P.O. Box 301, Wayland, MA 01778(508) 358-6161 • (781) 890-6505

E H P

Advertisers’ IndexATS Equipment, Inc. ......................................................... 40Adler Tank Rentals .............................................................38Aggregate Industries-New England Region ........................22Arruda Trenchless Construction .........................................23Boro Sand & Stone Corp. ....................................................45Dennis K. Burke, Inc. ..........................................................41Concrete Systems, Inc. ........................................................14Dagle Electrical Construction, Corp. ..................................34Darmody, Merlino & Co., LLP........................................... 46DeSanctis Insurance Agency, Inc. ......................................27Dig Safe System, Inc............................................................39The Driscoll Agency ...........................................................33EJ .........................................................................................42Eastern Insurance Group, LLC .......................................... 24Eastern States Insurance Agency, Inc. ................................13T. L. Edwards, Inc............................................................... 46Ferguson Waterworks ..........................................................35Ford Meter Box Co. ............................................................ 44Fringe Consulting ................................................................49Genalco, Inc. ........................................................................47Geod Consulting, Inc. ..........................................................21L. Guerini Group, Inc. .........................................................17HD Supply Waterworks .........................................................4A. H. Harris & Sons, Inc. ...................................................17Hinckley Allen Snyder, LLP ...............................................20P. J. Keating Company ...........................................................8P. A. Landers, Inc.................................................................21Lawrence-Lynch Corp. ........................................................48Liddell Brothers Inc. ............................................................32Lorusso Corp. ......................................................................43Lorusso Heavy Equipment, LLC.........................................26Mabey, Inc. ..........................................................................23Mass Broken Stone Company ..............................................39Milton CAT .................................................................... 2 & 3North East Shoring Equipment, LLC ................................. 46Our Outhouses, Inc. .............................................................48Palmer Paving Corporation ................................................ 44E. H. Perkins Construction Co., Inc. .................................100Podgurski Corp. ................................................................. 44E. J. Prescott, Inc. ............................................ Ins. Front Cvr.Rain For Rent-New England ................................................30Read Custom Soils ..............................................................49Rodman Ford .......................................................................12Rogers & Gray Insurance Agency, Inc. ...............................50Schmidt Equipment, Inc. ........................................ Back Cvr.The Scituate Companies ........................................................6Shea Concrete Products .......................................................18Smith Print ...........................................................................48Sunbelt Rentals/Case of N. E. .............................................28Systems Support Corporation ..............................................43Taylor Oil Company ............................................................11Ti-SALES, Inc. ...................................................................29Albert J. Tonry & Co., Inc. ..................................................43Travelers .................................................................................9Tri-Products, LLC ...............................................................27United Concrete Products, Inc. ...........................................45United Rentals Trench Safety ..............................................10C. N. Wood Co., Inc. ...........................................................16Woodco Machinery, Inc.......................................................36

QUINN-PERKINS S & G CO.Burlington

(781) 272-0200

PANDOLF-PERKINS CO.Sterling

(978) 422-8812 • (800) 339-3389

KANE-PERKINS CO. Hudson

(978) 562-3436 • (800) 287-3436

-PLANT LOCATIONS-


P. Gioioso & Sons, Inc. 50 Sprague Street • Hyde Park, MA 02136

Tel: 617.364.5800 • Fax: 617.364.9462

BestwishestoAlMorteoandthe2013OfficersandBoardMembers.

AsourAssociationcelebratesits59thAnniversary,Iamproudtohaveservedfor

thelast2yearsasUCANEPresident.Ieagerlyanticipatetheenergy

andinvaluableperspectivethatyouwillundoubtedly

continuetoprovideourindustryaswefacethechallenges

ofthenewyear.~ Marco Gioioso

CONGRATULATIONS

MARCO GIOIOSO

From your staff and partners at

We are very proud of you for being installed as the new UCANE President. We are confident that, with your determination, vision and leadership, the promotion of a cleaner environment for future generations will reach greater levels in 2011. We wish you and the UCANE officers and directors good luck in your endeavors for 2011.

!yadot su tcatnoC

moc.tnempiuqEtdimhcS.www snoitacoL 5

IR & AM gnivreS 5928-229 )008(

seireS-K knihT ?gib gniknihT

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fo tsil regnol a dnA .snoitcnuf dednapxe htiw srotinom weiv-ot-reisaE .sciluardyh lufrewop eroM .smetsys ™looC-dauQ decnahnE .sbac suoicaps .seireS-K gnikniht uoy evah lliw sereeD nhoJ eseht syaw eht lla uoy wohs su tel dna ,llac a su evig ro yadot ni potS ?gib gniknihT .snoitpo

!yadot su tcatnoC

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IR & AM gnivreS 5928-229 )008(

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ni sdnim tsethgirb eht fo tcudorp eht era sredaoL seireS-K ruo ni dnuof stnemenifer eht fo ynaM si seireS-K eht dna ,denetsil ew ,deklat uoy sa hcus sresu dna srenwo redaoL .sruoy — yrtsudni eht

suoicaps erom ,reteiuq sa hcus serutaef gnitsoob-emitpu dna ytivitcudorp htiw dedaoL .tluser eht htiw srotinom weiv-ot-reisaE .sciluardyh lufrewop eroM .smetsys ™looC-dauQ decnahnE .sbac

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construction outlook march 2013

Documents

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