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Transcript of 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
If you would like to receive a hard copy of Subcontractors News in the mail
each month, please email your full mailing address to [email protected]
with the subject line “Subcontractors News Hard Copy Request”
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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industries to reform the outdated Scaffold Law.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
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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].
6 STA Subcontractors News
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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
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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
8 STA Subcontractors News
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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
10 STA Subcontractors News
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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
14 STA Subcontractors News
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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.
continued from page 13
16 STA Subcontractors News
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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
20 STA Subcontractors News
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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,
particularly within the Architectural, Engineering and
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.
continued from page 19
22 STA Subcontractors News
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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
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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.