sta february 2015 newsletter

1February 2015

STA 46th Annual Awards Dinner Honorees Announced

SUBCONTRACTORS NEWSBringing New York’s Union Subcontractors Together to Build a Stronger Construction Industry

February 2015

2 President’s Message By Robert J. Ansbro

3 STA to Hold 2015 Construction Awards Dinner on May 9 By Samantha Sweeney

7 Scaffold Law Reform: A New Day?By Henry Kita

9 STA Member Spotlight: Firecom, Inc. By Samantha Sweeney

13 When are “Liquidated Damages” EnforceableBy Henry L. Goldberg

19 R&D Tax Credits for the Construction Industry By Daniel Castellano

IN THIS ISSUE

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each month, please email your full mailing address to [email protected]

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P R E S I D E N T ’ S M E S S AG E

STA Subcontractors News2

In this issue, the Subcontractors Trade Association is pleased to announce

the honorees of the upcoming 46th Annual Construction Awards Dinner to

be held on Saturday, May 9, 2015.

The STA is proud to be honoring Milo E. Riverso of STV Group, David

Worsley of Silverstein Properties, Scott DeMatteis of DeMatteis

Construction Corporation, and Weir Welding. The Annual Construction Awards Dinner is

the main fundraiser for our organization and I hope you will make every effort to attend.

We will be producing a journal again this year in which members have an opportunity to

sponsor the event and advertise their company.

The annual Lobby Day of the Lawsuit Reform Alliance of New York was held earlier

this month in Albany with over 100 professionals in attendance to advocate for their

industries to reform the outdated Scaffold Law. We are excited to begin a new period of

potential legislative victories that have been brought forth by a change in leadership in the

New York State Assembly. We all know that this law is antiquated and in much need of

reform. I encourage our members to reach out to their state legislators and call them to

action in our favor.

I hope to see you all at the Awards dinner in May and wish all of our members a

successful and productive spring season.

Sincerely,

Robert J. Ansbro


The Subcontractors Trade Association (STA) is proud

to announce that it will be holding its 46th Annual

Construction Awards Dinner on Saturday, May 9, 2015

at Glen Island Harbour Club in New Rochelle, New York.

The STA will be honoring four distinguished leaders and

companies for their accomplishments and contributions

to the New York City construction industry.

The awards will be distributed that Saturday night

for excellence and leadership in construction with the

Ronald Berger Subcontractor of the Year Award, the

Silver Shovel Award, the Michael Mazzucca Lifetime

Achievement Award and the Builder of the Year Award.

This year the Silver Shovel will be awarded to

Silverstein Properties, a leading New York real estate

development and management firm with over 50 years

of serving the city and state. The company was founded

by President and Chairman Larry Silverstein. Since its

inception in 1957, the company has developed, owned

and managed over 35 million square feet of corporate

and residential properties in the United States. Their

notable projects include The Americas Tower at 1177

Avenue of the Americas, The Four Seasons Downtown

New York Hotel, World Trade Center Towers 2, 3

and 4 as well as One World Trade Center. Silverstein

Properties has been recognized as one of “The Best

Places to Work in New York City” for the past six years

by Crain’s New York Business. The Silver Shovel Award

will be accepted the night of the dinner by David

Worsley, Senior Vice President and Director of Design

and Construction for Silverstein Properties. Mr. Worsley

has been with Silverstein for 11 years and oversees all

STA to Hold 2015 Construction Awards Dinner on May 9

BY SAMANTHA SWEENEY, SUBCONTRACTORS TRADE ASSOCIATION

continued on page 5

February 2015 3

Milo E. RiversoSTV Group, Inc

Michael Mazzucca Lifetime Achievement Award

Scott DeMattelsDeMattels Construction

Corporation Builder of the Year Award

David WorsleySilverstein PropertiesSilver Shovel Award

Weir WeldingRonald Berger Subcontractor

of the Year Award

4 STA Subcontractors News

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continued from page 3

February 2015 5

construction projects for the company, which includes

their rebuilding of the World Trade Center.

The Michael Mazzucca Lifetime Achievement Award

will be given to Milo E. Riverso of STV Group, Inc. Mr.

Riverso is currently the Chief Executive Officer and

President of STV, one of the nation’s largest planning,

design and construction management firms. Mr.

Riverso joined STV in 2005 as Senior Vice President

and became an Executive Vice President one year later.

Under his leadership, the company’s construction

management practice tripled in size and expanded

its range of services, which resulted in larger and

more complex projects being awarded to the firm.

In September of 2011, Mr. Riverso was named Chief

Executive Officer where he currently oversees STV’s

daily operations and overall management of their

corporate, technical, financial and administrative

activities. Prior to joining STV, he served as the

President and Chief Executive Officer of the New York

City School Construction Authority (NYC SCA) from

1997 to 2001 and supervised the construction process

of 1,199 New York City schools. STV is a prominent

leader in providing construction services for over 100

years in fields such as transportation, infrastructure,

construction management and engineering. The

company was ranked 42nd in Engineering News-

Record’s Top 500 Design Firm Survey and is 100%

employee owned.

The 2015 Builder of the Year will be presented to Scott

DeMatteis and DeMatteis Construction Corporation.

DeMatteis Construction is one of the oldest family-

owned construction companies in New York and

one of the nation’s largest of its kind. They operate

as a full-service enterprise and have experience and

capable resources in general contracting, construction

management, design-build contracts, and interior

construction and renovation. DeMatteis has worked

on contracts with many prominent government

agencies including the New York City School

Construction Authority (NYC SCA), the New York City

Department of Sanitation, and the U.S. Department

of State, among others. As developers, DeMatteis was

recently selected by the New York City Educational

Construction Fund to develop and construct a

“combined occupancy” project under a program re-

introduced for the first time in over a decade. This

project consists of a 128 luxury co-operative known as

Azure and M.S. 114, a 535 seat middle school on the

upper east side of Manhattan. Mr. DeMatteis is the

third generation to run the company and currently

serves as Chairman and Vice President. The DeMatteis

Organization was ranked as a Top 25 Real Estate

Developer in the United States by Corporate Design

and Reality Magazine.

The 2015 Ronald Berger Subcontractor of the

Year will be awarded to Weir Welding and will be

posthumously honoring Charles J. Weir, who served

the company as president and co-owner for 17 years

until his passing on January 9th, 2015. Weir Welding,

who is celebrating their 50th anniversary, is a leader

in the production of high-quality structural steel

and has steel plants in New Jersey and Pennsylvania.

A majority of their work is with general contractors

in the public sector and contracting projects with

the New York City School Construction Authority

(NYC SCA) including the Bronx High School for Law,

the Health Science High School in Queens and the

Twenty First Academy for Community Leadership in

Manhattan. They have also worked on large-scale

private and residential jobs including Battery Park

City sites 23 and 24, 330 Hudson Street in Manhattan

and the Museum of Moving Image in Queens. The STA

is proud to recognize Mr. Weir for his dedication to

the New York City construction industry for over 40

years and is honored to help continue his legacy by

presenting this award on the night of the event to his

children Tom and Alison Weir.

For more information on tickets, journal

advertisements or sponsorship, please contact

Samantha Sweeney at the STA office at 212-398-6220

or via email to [email protected].


ADVERTISEMENT

4 6 T H A N N U A L

CONSTRUCTION AWARDS DINNERSATURDAY, MAY 9, 20157:00PMGLEN ISLAND HARBOUR CLUBGlen Island Park, New Rochelle, New York

CELEBRATE WITH US and Honor the Accomplishments of Our 2015 Industry Leaders

MICHAEL MAZZUCCA LIFETIME ACHIEVEMENT AWARD

MILO E. RIVERSO

STV Group, Inc.

SILVER SHOVEL AWARD

DAVID WORSLEY

Silverstein Properties

RONALD BERGER SUBCONTRACTOR OF THE YEAR

WEIR WELDING

RESERVE YOUR SEATSMake your table reservations early. Seats are $500 per person. A table of 12 is $6,000. Business attire.

SPECIAL “THANK YOU” INCENTIVEFor every $5,000 or more of solicited journal advertising or dinner reservations, you will receive a free dinner ticket.

SUPPORT OUR AWARDS JOURNALThe 46th Annual Construction Awards Dinner Journal will be exclusively offered electronically. Ads should be emailed to Samantha at [email protected] PAGE: $1,250GOLD PAGE: $800FULL COLOR: $600Journal advertisement dimensions are 10” x 7.5”

FEATURED POSITION - $2,750Featured ads will be placed in preferred positions and run more frequently in the electronic journal. Feature advertisers will also have their logos positioned within the ad journal in addition to their advertisement.

JOURNAL DEADLINE IS APRIL 22, 2015Ads will be displayed on the evening of the dinner. The journal will also be available on the STA website following the event.

CLICK HERE FOR FULL INVITATION

EVENT CONTACT Call Samantha Sweeney at 212.398.6220 or email her at [email protected].

BUILDER OF THE YEAR

SCOTT DEMATTEIS

DeMatteis Construction Corp

WEIR WELDING


February 2015 7

Scaffold Law Reform: A New Day?

With the recent resignation of Sheldon Sliver as Speaker of the New York State Assembly, there is renewed hope that the long-awaited reform of the New York State Scaffold Law may be in the offing. Employed by a firm of trial lawyers, Silver had for at least the past twenty years been the single most serious obstacle to changing any part of this law. The new Assembly Speaker, Carl Heastie from the Bronx, has not yet indicated what his official stance might be on this archaic and fundamentally unfair law, but there is anticipation that he will be open to reform of this legislation.

I had a chance to attend the third annual Lobby Day of the Lawsuit Reform Alliance of New York, held on February 10 in Albany. I was part of a contingent of over 100 advocates from various industries and professions which lobbied the Assembly, Senate and Administration to reform the unfair Scaffold Law. Unique in the United States, the Scaffold Law holds contractors and owners absolutely liable in lawsuits for gravity-related injuries, no matter what the circumstances. Those proponents of Scaffold Law Reform in attendance asked the various legislators and their staffs to change the law to a “comparative negligence” standard, where the conduct of the employee is considered when apportioning liability, just as it is the case in every other state.

The seven legislators and their staffs I visited on Lobby Day seemed open to considering some reform to the Scaffold Law. During my previous two lobby day visits, there was either indifference or outright opposition to Scaffold Law Reform by the legislators. The uncertainty of the position of new Assembly Speaker Heastie on this legislation gives

one pause as to whether there is any true chance for reform for this year.

The person who is probably the most important in the Scaffold Law reform equation is Governor Cuomo. Without the Governor, there will be no reform of this law. Governor Cuomo has yet to weigh in this year on his position on Scaffold Law Reform. Last year he withheld his full support of the reform efforts, essentially saying that the Trial Lawyer Lobby had succeeded in squelching any chance of changing the law for the 2014 legislative session. It will take a signal of willingness from Speaker Heastie and a major push from Governor Cuomo to get the ball rolling if there is any chance for reform. It is anticipated that the State Senate, led by Senate President Dean Skelos, would be amenable to changing this law if the Governor and Speaker appear to move in that direction.

The time is ripe for reform of the Scaffold Law. It will only be through pressure by the Lawsuit Reform Alliance and other industry groups, such as the STA, that there will be any chance of reform. I urge all STA members to weigh in by writing or calling your state legislators and the Governor’s Office to let them know where you stand on this legislation. It is only with raised voices that we can expect to finally achieve some reform of this archaic and costly law!

Look for more information on this matter in upcoming issues of the Subcontractor News as well as advisories from my office requesting action from the members of the STA.

BY HANK KITA, STA EXECUTIVE DIRECTOR


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Longtime STA member Firecom, Inc. is one of the leading life-safety systems, fire alarm and voice communication installation contractors in the New York City metropolitan area, specializing in high-rise buildings. They developed one of the first integrated life safety systems in the U.S —namely the Life-Safety Net 2000 (LSN 2000). The LSN 2000 is a fully integrated, digital system for fire protection, communications, HVAC control and security that can also act as a platform for mass communication and is Ethernet and BACnet compatible.

Since they began in the late 1960s, Firecom has grown steadily and consists of divisions of once-competing acquired companies, including Casey Systems, a top-ranked distributor of Edward Systems Technologies and one of the leading manufacturers of fire alarms.

The company employs over 200 professionals, with 110 of those employees being field technicians. They also have teams who oversee projects in Chicago, Florida and California, including their work at the Staples Center in Los Angeles. Firecom is currently headed by Howard Kogen, Chief Executive Officer and Head of Sales and Marketing, who has been with the company for over 30 years. They are a part of Local Union 3, H Division, in New York.

Firecom’s slate of projects is impressive. They are the sole contractor of the life-safety system installation of One World Trade Center, the Transportation Hub, including the entire retail section of over 150 stores, as well as World Trade Center Towers 2, 3 and 4. In the private sector, the company has worked on over 30 hotels including The St. Regis, The Penninsula, and The Plaza Hotel. Other notable projects include the AOL Time Warner Center at Columbus Circle, United Nations

Building #2, 230 Park Avenue, 150 East 58th Street and The Seagrams Building.

Firecom works with some of the most prominent developers and construction management firms in New York such as Brookfield Properties, Silverstein Construction, Rudin Management Company and Reznick. They also work with premier general contractors like Tishman, Turner, Lend Lease, and Plaza Construction, among many others.

The company has been an STA member for over 20 years and Guy Vande Vaarst, who started at Firecom in the fall of 2014, has been a member of the STA Board of Directors for over 15 years.

Both Kogen and Vande Vaarst noted the STA as a learning tool and invaluable educational resource. “Interaction with STA membership has given us insight with regard to what’s happening in the industry,” said Vande Vaarst. “We’re able to have discussions with other members, particularly in the electrical field, to get a feel as to what’s happening in the industry, and the different trends and new technology that may be out there.”

They also noted the STA’s endless fight for subcontractor rights. “The STA has certainly taken on a more active role in legislation and with the various government agencies,” said Kogen. “They’ve always been a leader in fighting for the rights of the subcontractors within New York, working with the School Construction Authority, the Department of Buildings, the Fire Department, and many others. They influence the way subcontractors are treated and it has helped our industry immensely.”

For more information on Firecom, please visit their website at www.firecominc.com.

February 2015 9

STA Member Spotlight: Firecom, Inc.

BY SAMANTHA SWEENEY, SUBCONTRACTORS TRADE ASSOCIATION

11February 2015

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13

When Are “Liquidated Damages” Enforceable

It is common for parties to insert provisions in

construction contracts that govern the issue of

damages. However, if courts determine that a

provision is a “penalty,” rather than a fair calculation

of possible downstream damages, then such a

provision will not be enforced in New York.

In a recent decision, a New York court was called upon

to decide whether a provision in a rider to an American

Institute of Architects (AIA) agreement constituted an

estimate of actual damages that might be incurred or

was an unenforceable “penalty.”

Underlying Facts

A general contractor entered into an agreement to

perform roofing and façade construction for a co-

operative corporation (the “Owner”). A rider to the

AIA contract between the parties included a provision

stating:

Project must be completed within four calendar

months (120 days) of the start date. If the work is not

fully completed within that period, then a penalty

equaling Two Hundred Fifty Dollars ($250) per

calendar day will be imposed upon the contractor

by the owner until final completion is attained.

While the per diem liquidated damages of $250/day

is hardly shocking as compared to many others much

higher that we have seen, particularly in heavy/highway

construction, the measure of “reasonableness”

must be assessed in each particular circumstance.

The damage to the public and the government, for

example, for a major bridge or tunnel project not

being opened on time certainly could far exceed delay

damages caused to a residential co-op project.

The construction company in this case commenced

an action against the Owner for non-payment and

the Owner subsequently filed a counterclaim seeking

$45,500 in damages per the aforementioned provision

of the rider. The Owner in this case asserted that the

construction company missed the contract completion

date by 302 days.

The plaintiff contractor asserted that the provision

in the rider was a penalty and was unenforceable on

public policy grounds. Plaintiff further argued that

the Owner failed to demonstrate such damages were

due to plaintiff’s delay of the project and that the

amount of compensation sought by the Owner was

grossly disproportionate to whatever actual damages

the Owner may have sustained.

The court addressed the distinction between

unenforceable penalties and fully enforceable

liquidated damage provisions. It held that “to

constitute a penalty, the stipulated sum must be

disproportionate to the injury or the damages flowing

from the breach must be readily ascertainable.”

Penalties, as the court affirmed, are not enforceable

because they are contrary to public policy in a breach

of contract action and are punitive in nature.

In this instance, the court observed that normally

February 2015 13

BY HENRY L. GOLDBERG, MANAGING PARTNER, GOLDBERG & CONNOLLY & STA LEGAL COUNSEL

continued on page 15


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February 2015 15

a liquidated damages provision in a contract is

enforceable as a matter of law and is not necessarily

an unenforceable penalty, provided: (1) liquidated

damages provision provides for a reasonable measure

of anticipated probable harm, and (2) that damages

flowing from an alleged breach were, at the time

the parties entered into the agreement, difficult to

calculate or ascertain.

Applying this two-part standard to the facts presented,

the court held that the attempted liquidated damages

provision in the rider was not an enforceable contract

clause because the per diem calculation was grossly

disproportionate to actual losses. It also noted, as an

aside, that the provision expressly provided the term,

“penalty.” While this is not determinative in the view

of the well accepted two-part standard, it does appear

to reflect the intent of the parties. In any event, the

court found that the provision was not enforceable.

Nevertheless, the Owner could still recover actual

damages for delay if it could prove the actual damages

flowing from said delays. The court ruled, however,

that in this case the Owner failed to offer any evidence

of actual damages in its counterclaim, simply relying

on the liquidated damages provision in the agreement.

G&C Commentary

Generally, “liquidated damages” provisions are

enforceable if they reflect a reasonable measure of

anticipated damages and the calculation of damages

are difficult to otherwise calculate. The provision need

not use the word “penalty” to be unenforceable. If the

damages provided in the liquidated damages provision

are not a reasonable estimate or the calculation of

damages would not be particularly burdensome,

courts will not enforce such provision.

The time to address the fairness of a liquidated

damages contract provision, of course, is during pre-

contract negotiations. It is not difficult to detect a

clearly unreasonable per diem charge.

Frankly, in our experience, it is surprising how

infrequently liquidated damage provisions are

challenged either because they are patently inaccurate

estimates or because actual damages could otherwise

be readily calculated. This case demonstrates that,

where appropriate, such a challenge can be successfully

made.

As this case also demonstrates, the unenforceability of

a liquidated damages provision can also be raised in

subsequent litigation as a defense to the provision’s

attempted enforcement. This will not fully protect

you if you are otherwise liable for a breach of contract

and have caused actual damages. Nevertheless, it

might protect you from having to accept a wholly

unfair, formulaic calculation of damages, amounting

to a penalty, that poor, or absent, pre-contract

negotiations failed to avoid. As always, your first

line of risk management defense is at the contract

formation stage.

Henry L. Goldberg may be contacted by email,

[email protected] or by telephone,

516-764-2800.

Jeffrey I. Scott, an associate with Goldberg & Connolly,

assisted in the preparation of this article.

©Goldberg & Connolly 2015

This article has been prepared for informational

purposes only. It is not a substitute for legal advice

addressed to particular circumstances. You should

not take or refrain from taking any legal action based

upon the information contained herein without first

seeking professional, individualized counsel based

upon your own circumstances. The hiring of a lawyer is

an important decision that should not be based solely

upon advertisements. Before you decide, ask us to

send you written information about our qualifications

and experience.



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17February 2015

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R & D Tax Credits for the Construction Industry

Many small to midsize construction companies don’t

realize the Federal Research & Development tax credit

(“R&D”) is available to them. This credit can assist

in growth by providing capital through tax savings.

The development of unique functional and energy-

efficient designs allows contractors to take advantage

of these credits. This incentive had been extended

recently and many feel that this credit will become

permanent sometime in the near future.

Qualified R&D expenses are generally for the

following:

1. New Product Development

2. Incremental Product Development

3. New Process Development

4. Incremental Process Development

The credit is comprised of three types of qualified

research expenditures:

1. Internal wages paid to employees for qualified

services

2. Contracts research expenses

3. Supplies used and consumed in the R&D process

To qualify for the credit, the taxpayer must pass four

tests:

1. The activity must rely on a hard science such as

engineering, biological or physical science.

2. The activity must relate to the development of

new or improved functionality, performance or

quality features of a structure or component of

a structure.

3. Technological uncertainty must exist at the

outset of the activity.

4. A process of experimentation must be conducted

to eliminate the technological uncertainty.

Architecture and engineering firms frequently invest

substantial time, money, and resources in advancing

and improving building designs and processes.

Construction contractors have their architectural

and engineering employees conduct activities which

are often overlooked as R&D activities. When these

employees develop and design new innovative

construction techniques, their activities most likely

qualify for the R&D tax credit.

Qualifying initiatives and activities generally fall

within 5 categories:

1. Architectural

2. Civil Engineering

3. Environmental Engineering

4. Structural Engineering

5. Construction Services

The key to obtaining the R&D credit is distinguishing

between qualified and non-qualified research activity

and expenses.

Calculating the R&D tax credit

The calculation of the research credit has been

made easier since 2007. Taxpayers now can elect

the Alternative Simplified Credit which equals

approximately 9% of the qualified research

February 2015 19

BY DANIEL A. CASTELLANO, CPA, MANAGING PARTNER, CASTELLANO, KORENBERG & CO., CPA’S, P.C.

continued on page 21


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February 2015 21

expenditures for the current taxable year that exceeds

50% of the average qualified research expenditures

for the three taxable years preceding the current tax

year.

The R&D credit continues to be underutilized by qualified

companies and their business management teams,

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Construction industries. The underuse of this credit

stems from a misunderstanding of qualification and

documentation requirements for Federal and State

credits, along with a fear of triggering an IRS audit.

A permanent R&D credit would create stability and

certainty and increase investment by the private sector.

Daniel A. Castellano, CPA is the Managing Partner

at Castellano, Korenberg & Company. Mr. Castellano

specializes in profit planning and tax planning for

closely-held construction companies. He also possesses

practical experience in surety and banking credit

enhancement, mergers and acquisitions and financial

negotiations.

Mr. Castellano has authored numerous articles and is

a frequent lecturer of construction accounting and

taxation to bonding companies and banks.

Castellano, Korenberg & Co., CPA’s, P.C.

313 W. Old Country Road

Hicksville, New York 11801

(516) 937-9500

www.castellanokorenberg.com

ARTICLES INCLUDED HEREIN DO NOT CONSTITUTE

AN OPINION AND ARE NOT INTENDED OR WRITTEN

TO BE USED, AND THEY CAN NOT BE USED, BY ANY

TAXPAYER FOR THE PURPOSE OF AVOIDING PENALTIES

THAT MAY BE IMPOSED ON THE TAXPAYER. This

publication is designed to present matters of general

interest relating to accounting, taxation and business

management. Articles were written by the tax

department of Castellano, Korenberg & Co., CPA’s, P.C.

Please consult your CK & CO adviser before taking any

specific actions.

@ Castellano, Korenberg & Co., CPA’s, P.C.


23February 2015

Subcontractors Trade Association 1430 Broadway Suite 1600 New York, NY 10018T: 212.398.6220 F: 212.398.6224e-mail: [email protected] website: www.stanyc.com OfficersRobert J. Ansbro President The New York Roofing Company Robert Weiss 1st Vice President A.J. McNulty & Co. Inc. Peter Cafiero 2nd Vice President Island Painting John A. Finamore Treasurer Jordan Panel Systems Joseph Leo Secretary Atlantic Contracting & Specialties, LLC

Hank Kita Executive Director Subcontractors Trade Association Henry Goldberg Legal Counsel Goldberg & Connolly Active Past PresidentsGreg S. Fricke, Jr.Leonard Powers, Inc. Jerry LissA. Liss & Co. Inc. Alan Nathanson (Honorary)Forsythe Plumbing & Heating Corp. Lawrence RomanWDF, Inc. Arthur RubinsteinSkyline Steel Corp.

Robert SamelaA.C. Associates Gary Segal (Honorary)Five Star Electric Corp. Lawrence WeissA.J. McNulty & Co., Inc.

Scott RivesWoodworks Construction Co, Inc. Board of DirectorsJoseph Azara Jr. C.D.E. Air Conditioning Christine Boccia JD Traditional Industries Dan J. DeVita Penava Mechanical Corp. John Dierks Dierks Heating Company, Inc Andrew Drazic ATJ Electrical Brent Fleisher Environet Systems James Flynn Independent Temperature Control Patrick Gallagher BP Mechanical Corp. Stephen Gianotti Arcadia Electrical Co., Inc. Sandra Milad Gibson Milad Contracting Corporation

Craig Gilston Gilston Electrical Contracting Gloria Kemper Recon Construction Corp.

Randy Rifelli United Iron, Inc. Guy VandeVaarst Firecom Inc. John Villafane Eldor Electric Upcoming Events

Board of Directors Meeting Wednesday, March 10 5:30 PM

General Membership Meeting Meet the AgenciesWednesday, March 25 8:00 AM – 10:30 AMSteelcase WorkLife Center4 Columbus Circle, New York, NY 10019

trengthen New York’s construction industry

each member firms to increase business opportunities

dvocate to preserve subcontractors’ rights

O U R M I S S I O N S TAT E M E N T

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Manhattan Long Island212-661-6166 516-256-3500www.grassicpas.com

find the balance to gain a competitive edge

For more than 30 years, Grassi & Co.’s Construction Practice has been assisting contractors, engineers, suppliers and distributors minimize their tax liability, uncover potential savings, and build a successful future.

sta february 2015 newsletter

Documents

new day

new rochelle

ansbro3 sta

new york state assembly

year award

sta member spotlight

sta officep r e s i

silver shovel award