OCTOBER 2012

InsideO C T O B E R 2 0 1 2

The Southern Business Journal is a publication of The

Southern Illinoisan. Contact us via mail at 710 N. Illinois

Ave., Carbondale, IL 62901, or at P. O. Box 2108,

Carbondale, IL 62903. Also reach us on the Web at

www.sbj.biz and via email at SBJ@thesouthern.com. The

Journal is published 12 times per year monthly, and

mailed to businesses, community development leaders,

chambers of commerce members and other

professionals in Southern Illinois. Copyright 2011 by

The Southern Illinoisan, all rights reserved. A subscription

may be obtained by calling 618-529-5454 or

618-997-3356, or by visiting our website.

Contact usPublisher:

Bob Williams � 618-351-5038

Editor:

Gary Metro � 618-351-5033

Advertising:

Mark Dynis � 618-351-5815

Online:

JC Dart � 618-529-5454, ext. 5183

Database Coordinator:

Mark Doman � 618-351-5042

INDICATORS More bad news: For the second con-secutive month, the unemploymentrate rose in all 18 counties of Southern Illinois. The biggest jumpswere 2.3 percent in Jackson County,2.2 percent in Pope County and 1.9 percent in Massac County duringJune, the most recent month for whichcomplete statistics are available. New vehicle sales slumped in mostcounties during the month.

Pages 12-13

ACHIEVEMENTS Who is in the news? Find out who hasbeen hired, who has been promotedor who has received an award forefforts in business. Make sure youcheck out our newest ‘Faces in theNews’ collection of business portraitsand learn more of achievements andhonors in regional businesses. If youknow of a business or person whodeserves special recognition foradvanced training, a unique honor or abusiness expansion, please let usknow at sbj@thesouthern.com.

Pages 16-20

ON THE COVER Shoppers dig through bins of discounted shirts at Black DiamondHarley-Davidson in Marion. (TheSouthern File Photo).

Inside1st Bank & Trust of Murphysboro ........19

Architechniques, Ltd. ............................ 5

Bill Ecker, State Farm Insurance ............5

Casey Communication........................ 22

Datalock .......................................... 15

Fast Truck and Trailer Service ................ 5

John A. Logan College .......................... 8

Occupational Performance & Rehab .. 20

Pepsi MidAmerica .......................... 3, 22

SIU Credit Union ................................ 24

SIU Small Business Development ........20

Southern Illinois Healthcare................ 17

Southern Illinois University ................ 10

Williamson County Airport....................22

Directory of Advertisers

INVESTMENTS No reason to rush: No matter whatstage of life you have reached, if your assets require the assistance ofa financial planner for growth and/or protection, you are facing a majordecision. Yet some people move veryquickly in picking a financial adviser,often from the recommendations offamily and friends and many timescontracting with the first planner theymeet. A better plan is to prepare alist of critical questions in advanceand determine who best fits yourspecific needs.

Page 7

WORKPLACE Job descriptions can be an asset:

When done carefully and correctly,job descriptions can be an asset foryour business and staff. When getting started on creating a jobdescription, plan to craft the description to match the position and not the person holding it. Aproper job description strikes themiddle ground between being toospecific and too general. It’s important to establish essential functions, the key parts of the joband to ensure each job descriptionincludes the phrase: ‘other duties asassigned.’

Page 9

Find more business newsat www.sbj.biz.

OCTOBER 2012 SOUTHERN BUSINESS JOURNAL 3

Hot and DeliciousProoudlyy ofoffffered througughohout Southeeern n Illinoois.

HHHaand-sseleccteeedd from thehe fi fi nesest t Arabica cooc fff ee beaannns inn tthe wworldd aaand then roasted toto perfectttionn to delivveeer

aa treemenndooous tastee y ou will ssavor cuppp afafter ccup.

pepsimidamerica.com 1.800.827.7020

What’s the BuzzCommunity Leaders Breakfast to focus on reform and ethics in government

David Yepsen hasseen the reputationof Illinois reduced toa punch line for late-night comics duringhis tenure as directorof the Paul SimonPublic PolicyInstitute at SIUCarbondale.

Yepsen doesn’tthink it’s funny, though.

“It’s not a laughing matter anymore,” hesaid. “Civic corruption in Illinois ishurting us in the drive for economicdevelopment.”

Yepsen and two of his Simon Institutecolleagues, John Jackson and CharlesLeonard, will talk about the state’s needfor reform and ethics in government

Tuesday, Oct. 16, in a Community LeadersBreakfast sponsored by The SouthernIllinoisan and Southern Business Journal. The session begins at 7 a.m.at John A. Logan College in Carterville.

Yepsen, Jackson and Leonard willprovide some of their information from an“Ethics & Reform Symposium” presentedSept. 27 to 28 at the Union League Club inChicago. The information will includepolling data from a Simon Institute poll onthe attitudes of Illinois voters towardreform.

Yepsen said he hopes the sessions inChicago and Carterville will yield newstrategies for governmental reform andraising the bar on leadership ethics. Onepossibility would be to establish trainingprograms for newly elected officials thatwould offer help on making governmentmore transparent and responsive. Such a program could be organized through

the Simon Institute,he said.

“I want to getsome ideas for whatelse we can do inIllinois. We’ve tried alot of things, but Idon’t believe anyonewould say we’vetried too much,”Yepsen said. “We’vegot to do somethingmore than makingwhat’s already illegalmore illegal.”

Yepsen said a portion of the breakfastprogram in Carterville would be devoted toseeking ideas for reform and ethicalimprovements. Leaders in businesses andcommunities across Southern Illinoisattend the breakfasts, and this oneincludes a special invitation to all of theregion’s mayors, all federal and state

elected officials in the region, along withthe many city council members and chiefsof police and fire departments.

Registration is required for theCommunity Leaders Breakfast. The cost is$15 per person and includes a fullbreakfast. To register, call The SouthernIllinoisan at 618-351-5002 or registeronline at sbj.biz by Oct. 5.

BY GARY METROSBJ EDITOR

Metro

Deadline to register is Oct. 5

Yepsen Jackson Leonard

OCTOBER 2012SOUTHERN BUSINESS JOURNAL4

Cover StoryLocal retailers comment on expectations for holiday sales

Holidays are a time of dreams andwishes — not just for little ones hopingfor presents, but also for countlessretailers and business owners. It hasbeen said that the months of Octoberthrough December can make or breakthe entire year for a small business. So,what are the expectations and hopes ofSouthern Illinois business owners forthe 2012 holiday season? And, how arethey preparing for such a critical time?

For many retailers, holiday dreamsinclude increase traffic in their storesand the joyful ringing of holiday cashregisters. While national expectationsare for an increased number of shoppersand slightly higher receipts, localbusiness leaders are very cautious intheir expectations for 2012.

ShopperTrak, a national company that measures and analyzes foot traffictrends for retailers, forecasts a 3.3 percent increase in holiday retailsales this year.

“Retailers have reason to be optimisticabout this season. It’s clear that foottraffic is increasing and month-over-month sales continue to be better thanexpected,” ShopperTrak founder BillMartin says in a press release.Traditionally, the last quarter of the yearaccounts for about 20 percent of annualretail revenue.

Yet, hope among some SouthernIllinois business owners is to just fare aswell as last year.

“It’s tough to have a crystal ball, butI’m reluctant to say that this year will beas good as 2011,” Gary Gordon, owner ofAlligator Music in Sparta, says. “Thereare a number of reasons. People seem tobe more fearful, and the price of gas isup.”

Sam Cox, who co-owns My FavoriteToys in Carbondale and Mount Vernonwith his wife, Suzanne, says he expectslittle to no increase over last year.

“We’re expecting an adjustment to thenew world, dealing with the economy ingeneral, the local economy and thegrowth of online sales,” he says. “We’reworking on adjusting and figuring outhow we can be successful within those

parameters of the new reality. Thebottom line is I expect sales to be flat. Iwon’t be disappointed if sales are thesame as last year.”

Both businessmen say local retailersare feeling the increase in competitionfrom Internet stores.

“Amazon and the other major online

players have affected everybody,including the big guys with brick andmortar stores,” Cox says.

Gordon, who notes that this will beAlligator Music’s 26th Christmas, saysthe key for success for his store is tocontinue to do the same things it hasalways done.

“We’re going to remain unchanged,”he explains. “We will continue to treatpeople well and build on our strong suit.We know and understand our products,and people can actually hold them.”

He says that the time between lateOctober, when layaway promotionsbegin, and the end of December isusually when his store generates morethan one-fourth of annual sales.

“That makes for a big two-and-a-halfmonths,” Gordon adds.

Marion Chamber of CommercePresident and CEO George Trammelsays the keys to a successful holidayseason for local businesses are the sameprinciples they should stress during therest of the year.

“Customer service and competitivepricing is important; promotion is key,”he says. “Many businesses spend a lot ofthe advertising budget in the last quarterof the year to get their message out, but Iwould also tell them to take advantage ofchamber programs that they can use topromote themselves for free. Virtuallyevery chamber of commerce in theregion has a Buy Locally program, and,to us, that means Southern Illinois.”

Tricia Work, owner of The BikeSurgeon in Carbondale, says her storedoesn’t typically increase advertisingduring the holidays, but does offerspecials and sales. While bicyclepurchases slow with cooler weather, shesays that sales of other products,including accessories and gift cards,traditionally uptick late in the year.

“We see an increase during theholidays, usually,” she says. “This year,we’re expecting the same that we’veseen during the last three years,although our bike sales have definitelyincreased this year. We’re hoping thattrend will continue through Christmas.”

Shopkeepers like Work should havemore opportunities to wow customersthis year, according to ShopperTrak.

“Our data tell us that consumers arevisiting more stores than last year. Thisinflux of traffic will present

BY LES O’DELLSBJ CORRESPONDENT Twas the months before Christmas and all across the miles

Store owners and shopkeepers were readying shelves and aisles.Inventory, sales and promotions were all setWith high hopes that holiday goals would be met.

Find more business newsat www.sbj.biz.

THE SOUTHERN FILE PHOTOSam Cox (left), co-owner of My Favorite Toys, straightens a book display while store managerChristian Peacock fetches an Uglydoll for a customer at University Mall in Carbondale.

OCTOBER 2012 SOUTHERN BUSINESS JOURNAL 5

and Golf Carts Too!and Golf Carts Too!

125 Industrial Park RoadBenton, IL 62812

618-438-8411

• Service 1/2 Ton - Heavy Duty Fleet Trucks• New, ReCapped & Used Truck Tires• 24 Hr Road Service• Computer Diagnostics

Medium & Heavy Truck Parts & ServiceGolf Cart Sales, Parts & Service

Pick Up and Delivery Available

Cover Storyopportunities for retailers to convertthese visitors into buyers, especiallywith the extended holiday shoppingseason,” Martin’s prepared statementsays.

In fact, 2012 features 32 days, threemore days and one more weekend thanlast year, between Black Friday — theday after Thanksgiving and traditionalkickoff of the holiday shopping season— and Christmas. It’s the longestshopping season possible. Still, Coxdoesn’t think it will make a bigdifference.

“I think that people have X amount ofmoney to spend, and whether theyspend it in November or they spend iton Dec. 24, that’s the way it is,” Coxsays. “It’s still very much a season. Ithelps November out, but at the end ofit, I don’t know if it has an overall effector not.”

So, when will retailers know if theholiday sales season is being naughty or

nice to them? Most say it will be mid-December before the signs are clear.

“We won’t know until the weekbefore Christmas,” Gordon adds. “I’vebeen surprised in other years whenbusiness has been slow until the finalweek, and then things go over the top.It’s harder to predict now than everbefore.”

Work agrees.“We won’t know if it’s a good season

until right before Christmas, becausethere are always people, including me,shopping right down to the lastminute,” she says.

Jim Fuller, co-owner of Jim and Dot’sWestern Wear in Anna, says earlyfigures from Black Friday will not tellthe story for local retailers.

“It’ll take a while for us,” he says.“Black Friday is really a mall thing.”

But, My Favorite Toys’ Cox said hethinks the first weekend of the seasonwill give some indication.

“In broad terms, we’ll know at theend of the Black Friday weekend howthings might be,” he explains. “If we doreally well that weekend, I mightimprove our overall projection. If theweekend goes the other way, that willtell us a story, too.”

Cox is already keeping an eye out onwhat other retailers will be doing to kickoff the sales season.

“We’re anxious to see if thedepartment stores continue to ramp upthis midnight madness that has gottenso bizarre. Last year at University Mall,we opened at 5 a.m., and we missed alot of the crowd because we heard thatthere were more than 1,000 people atsome stores at midnight,” he adds. “Wemay be reacting to that this year and beout here in the dead of the night.”

LES O’DELL of Carbondale is a regularcontributor to Southern Business Journaland The Southern Illinoisan.

THE SOUTHERN FILE PHOTOTricia Work, owner of The Bike Surgeon inCarbondale, says her store doesn’t typicallyincrease advertising during the holidays, butdoes offer specials and sales

It’s bad enoughwhen goodcustomers go out ofbusiness. You losetheir future salesand the good willyou built with themover the years. Youalso have likely lostthe money they oweyou for goods or

services you provided in the days orweeks before they failed. But, if theyfiled bankruptcy, there may be one moreloss that truly rubs salt into the wound.You receive a demand from a bankruptcytrustee or the bankruptcy debtor itselffor the money they paid for services youprovided. How can that be? Welcome tothe “Alice in Wonderland” of preferencelaw and preference recovery.

In 2005, the U.S. Bankruptcy Codewas amended in another attempt tobalance the rights of creditors inbankruptcy cases involving preferentialpayments. There is consensus thatpreference demands and preferencelitigation amount to stealing from tradecreditors (who already lost money whenthe debtor failed) and then giving thatstolen money to the lawyers or banks.No one (except the preferred creditor)likes it when a business that is about toclose or file bankruptcy pays adisproportionate amount of itsremaining assets to one or a fewunsecured creditors. U.S. bankruptcyhistory is strewn with unsuccessfuldrafting efforts to empower the trusteeto recover tainted payments, whileleaving others alone. Generations ofwellintentioned lawmakers have tried toensure the trustee’s net is neither toowide nor too narrow.

Preference policy rests on twofundamental principals: Equality ofdistribution requires that paymentsmade shortly before bankruptcy becarefully scrutinized and that creditors

receiving more than their fair shareshould put those payments back in thepot to be redistributed in accordancewith bankruptcy law; and fear ofavoidance will dissuade aggressivecreditors from picking at the bones ofdistressed debtors.

When the Bankruptcy Act of 1898 wasenacted, it was decidedly pro avoidance.But, an anti-preference mentality hasslowly arisen in the last decade forseveral reasons:� The plethora of asset sales in a

bankruptcy case, followed by liquidatingplans, has created an avalanche ofpreference actions;� Many actions are brought on the eve

of the statute of limitations period morethan two years after the transfers weremade;� The flocking to Delaware and New

York City venues for many cases hasincreased the litigation costs fordefendants;� Preference litigation provides an

opportunity for extortion;� Recent cases spotlighting

preference recoveries that sometimes gofrom trade creditors to under-securedfinancial institutions;� There is rarely significant

redistribution of preference recoveries;and� The ratio of the cost of litigation to

the amount of redistribution is skewed.In response to some of these

complaints, Congress threw a few bonesto preference defendants in amendingthe code in 2005. For example, verysmall claims could not be brought at all,and pretty small claims must be broughtin the home court of the defendant,rather than in Delaware or New YorkCity. It also made it easer to establish theordinary course of business defense to apreference action. It barred the bankruptfirm from recovering preferentialpayment claim if the creditor can provethe payment was either in the ordinarycourse of business between the debtorand creditor or the payment compliedwith prevailing industry standards.

In a recent order, U.S. BankruptcyJudge Stacy Jernigan expressed concernabout the way that preference actionsare brought in large Chapter 11 cases.The court indicated that it had some“consternation” about preferencelitigation being waged in a context “inwhich there is little chance thatunsecured creditors are going to realizeany benefit.” However, the court notedthat there is nothing in the bankruptcycode explicitly requiring that apreference action benefit the unsecuredcreditors.

In another example, hundreds ofrecipients of preference demand lettersrecently found an innovative way ofattacking the attacker. Among the 2,000or so that had received the demands, itwas clear that several hundred had ironclad defenses. A trade association’sattorney wrote a carefully wordedresponse indicating that although someof the potential defenses would requireextensive discovery or legal argument,many others were such clear winners

that good sense should have prohibitedthose demands from having been made,noting rules that certainly wouldprohibit filing the law suits. Theplaintiffs were in a quandary because thetwoyear statute of limitations was aboutto run out with no time to complete thefactual examination that the situationrequired. The astounding result was thewithdrawal of the demands that hadbeen made against nearly all of the2,000 demand recipients (includingthose who had no defenses).

Still another in the chamber of horrorsis the mandatory mediation conferencein which out-of-town counsel andparties must travel to a distant venue inorder to go through the motions oftrying to settle the cases.

The underlying problem is endemic tothe effort to legislate a goal that isbeyond the ability of humans to drafteffectively. When you consider thetremendous amount of time and moneyspent on preference demands andpreference litigation and the negligibleaffect on creditor recoveries of thoseexpenditures, it just does not seemworth it.

What is needed to escape the fantasyof reform is narrowing the scope of thenon-insider preference net verysignificantly by re-imposing arequirement to have knowledge of thedistress and intent to manipulate. Thevenue provision should be changed torequire the plaintiff to sue in thedefendant’s home territory, unless theamount sued for is greater than$100,000. Plaintiff’s counsel’s feeapplications should also be morecarefully scrutinized. It’s hoped that thecombined outrage of preference targetswill help light the fuse to right thesewrongs.

DAVID A. LANDER is an officer in theCreditors’ Rights & Bankruptcy PracticeGroup of the St. Louis law firmGreensfelder, Hemker & Gale, P.C., whichserves Illinois businesses with offices inBelleville and Chicago.

OCTOBER 2012SOUTHERN BUSINESS JOURNAL6

Money MattersThrough the looking glass

of preference recovery reform

Lander

BY DAVID A. LANDERSBJ CONTRIBUTOR

ART SERVICESNo one (except the preferred creditor) likes itwhen a business that is about to close or filebankruptcy pays a disproportionate amountof its remaining assets to one or a fewunsecured creditors.

OCTOBER 2012 SOUTHERN BUSINESS JOURNAL 7

InvestmentsKeys to selecting a wealth adviser

How do you finda good wealthadviser? That is avery importantquestion. It isamazing howcasually manycouples andfamilies approachthe search.Consider the

observations of MarketWatch seniorcolumnist Chuck Jaffe, who has givenmany presentations on this very topic.Jaffe commonly polls his audience,asking people to raise their hands if they have worked with a financialadvisor.

Next, “I ask them to keep [their hand]up if they hired the first financialadvisor they met with or if they hiredsomeone recommended by family orfriends. Virtually all hands stay up.Next, I ask them to keep their hands upif they did a background check on theadvisor and talked to an independentreference before they agreed to worktogether. I have never had a single handstay in the air.”

All that said, word of mouth doescount for something, and arecommendation from a friend orrelative may lead you to a great wealthadvisor. Even then, however, you needto discover whether this professional isright for you.

As part of your search, seek answersto these questions.� What kind of services do you offer?

Beyond retirement planning and afinancial strategy, do you want youradvisor to provide advanced estateplanning, tax planning, successionplanning or portfolio management?What kind of team can the advisor put together to address these needs? No one can be a specialist in everything.� Are you licensed, and do you have a

clean record? Check this out online, nomatter what the answer is. FINRA(Financial Industry RegulatoryAuthority, formerly NASD) offers a freeweb tool called BrokerCheck to help youresearch the backgrounds of financialservices industry professionals andfirms. You can also go towww.adviserinfo.sec.gov for aninvestment advisor search. A statesecurities regulator also may be a usefulresource.� How long have you been in the

industry? After you hear the answer, askwhat this person did before becoming awealth advisor (it could beilluminating), as well as his or herprofessional qualifications.� Are you held to a fiduciary standard

or a suitability standard? All certifiedfinancial planner professionals areasked to abide by a fiduciary standard:they must act in the best interests oftheir clients. For many years, the default in the financial servicesindustry and insurance industry was the suitability standard. Investments or products needed to be only suitablefor clients or customers, rather thanin their best interest. Which standardwould you like your wealth advisor touphold?� Are you committed to continuing

your education? Certified financialplanner professionals, charteredfinancial consultants and certifiedinvestment management analysts mustdo this to maintain their designations,and all wealth advisors should makesuch a commitment.� If I ask people about your

reputation, what will they say? Youcan’t instantly learn if an advisor has asatisfied client base. Client testimonialsand endorsements are prohibited by theSecurities & Exchange Commission,

and sharing client names amounts to aviolation of privacy. In addition, if you ask for professional references, youwill always get glowing ones. Listen for any hints of hesitancy or evasiveness in response to thisquestion, and don’t be afraid to followup with another one.� Could you describe your average

client? You want the advisor to describe you (or someone similar toyou) in response to this question.� How are you compensated?

There are fee-only, fee-based, fee-plus-commission, and commission-only advisors. Some advisors make most of their incomes off commissionslinked to product sales or investmenttrades. Others make the bulk (or even all) of their incomes from advisory fees.� What clearing firm do you use?

What is the custodian firm for clientaccounts? In other words, where willyour investment money be held? Are investor-owned assets held in anaccount insured by the SecuritiesInvestor Protection Corporation?� How do you approach discussing

personal financial matters? You may ormay not like the advisor’s process; youwill want an overview of it.� What did you do in 2008?

The Great Recession tested many wealth advisors. Some wereembarrassed, some were vindicated,and others changed their philosophies.Follow up the response with thisquestion: What percentage of theclients you had in 2007 is still with youtoday?� What kind of risk management

strategy do you favor? How does thisadvisor like to play defense? In roughmarkets, what level of tactical assetmanagement is adopted to try to help

protect clients against losses?� Are you going to tell me about

excessive surrender charges and fees?Most wealth advisors are very cognizantof how these little dings can impactyou. You want to try to gauge anadvisor’s level of effort and attention tothis matter.� Do you sell insurance? Some wealth

advisors come up through the ranks ofthe insurance industry, and they have adepth of understanding of insuranceproducts and the versatility of lifeinsurance that other wealth advisorsmay not. Some couples and familiesreally appreciate having an advisor with this knowledge base. Others do notand prefer advisors with a differentbackground. When an investmentprofessional also sells insuranceproducts, there is the potential forconflicts of interest.� What client protection standards

do you abide by? We’re talkingconfidentiality, auditing and regulatorycompliance and E&O insurance. Aproper clearing firm should be used toprevent any temptation an advisormight have to tap into client assets.

These questions give you the basis fora thorough interview. When you searchfor a wealth advisor, you need toconduct one.

SCOTT MCCLATCHEY is a certified financialplanner with Alliance Investment PlanningGroup, a Carbondale investment firmlocated at 115 S. Washington St. He can bereached at 618-519-9344 orscott@allianceinvestmentplanning.com.He also provides investment, retirementplanning and insurance services to SIUCredit Union members through SIU CreditUnion Investment Services partnership.Securities offered through LPL Financial,member FINRA/SIPC.

McClatchey

BY SCOTT MCCLATCHEYSBJ CONTRIBUTOR

Questions offer basis for thorough interview

Find more business newsat www.sbj.biz.

Word of mouth does count for something, and a recommendation from afriend or relative may lead you to a great wealth adviser. Even then,however, you need to discover whether this professional is right for you.

OCTOBER 2012 SOUTHERN BUSINESS JOURNAL 9

WorkplaceSorry, boss, it’s not in my job description

No other words inthe Englishlanguage truly grateon my nerves morethan “it is not in myjob description.” Ihave clients ask meif an employeereally can say that,and the answer isyes, of course they

can. An employee and employer can saywhatever they want. When I was askedthis recently, I knew that this would be agood topic for this month’s column.Many employers run away from jobdescriptions. This month, I want to talkabout what they truly are and what theyshould be used for. Job descriptions,when done correctly, can be an asset toyour business and to your staff. Theycan and should be used to hold peopleaccountable and do not need to be usedas a threat or a promise.

Don’t let a job description overwhelmyou. A true job description is really just awritten document that lists the jobduties performed within each specificjob or category of jobs. It is usually bestto draft a job description by job and notby person. Let me say that part again.The job description should not beperson specific; it should be job specific.A good job description rides the linebetween being too detailed and notdetailed enough. Have I confused youyet? A good job description will explainthe duties that must be done within thejob without explaining how to do eachduty.

The Society for Human ResourceManagement offers steps to those takingon the task of developing jobdescriptions for their organization.� Perform a job analysis. In order to

really write a job description that trulyreflects the actual job, you must see thejob. When I write job descriptions forclients, I insist on going to the work siteand observing the job directly. I like tosee the employees doing the job at theirwork stations, where they perform thejob every day. Ask the employees to

perform the job exactly how theynormally would, whether you were thereor not.

When performing a job analysis, youare looking at the duties performed aswell as the physical and mental aspectsneeded to do the job. Let me say this abetter way. You need to understand theunderlying need. What is the persondoing? Let’s think of these items as theknowledge/critical skills needed to dothe job and also the physical demandsinvolved in the job. Even though they aredoing it one way, could it be doneanother way if needed? Could this samejob be done with an accommodation?There are often many ways to do thesame thing. In this step, you need tounderstand the job and break it down,while also listing the aspects involved.Does the employee need to be able tostand for four hours continuously? Doesthe job require the employee to lift 20pounds twice per day? What are thephysical aspects? Are basic math skillsrequired? Are computer skills required?� Establish essential functions vs.

marginal functions. The essentialfunctions are the key parts of the jobthat must be done. Think of theessential functions of the job as the keyduties and responsibilities. The essentialfunctions of the job are most likelylinked to why the job itself exists. Themarginal functions are the secondaryresponsibilities of the job and things

that probably could be shifted to anotherjob if needed.� Organize the data. Organize the data

for the job description into sections sothe document is easy to read and easy tounderstand. Remember, this documentmay be used by auditors, supervisors,other employees and lawyers. Take alook at your document overall and seehow the data breaks down naturally.There may be some clear-cut ways toorganize your data.� Add a disclaimer. Disclaimer: Don’t

laugh. This is where the infamousdisclaimer should be placed, “otherduties as assigned.” No job descriptioncan most likely capture every singledetail of the job, so most of us includethe phrase “other duties as assigned” inorder to cover that situation. This solvesthe problem of “it isn’t in my jobdescription.”� Make sure there is a place for the job

description to be signed. You will needthis part once you meet with theemployees to review their jobdescriptions and ask them to sign thatthey have reviewed it.� Finalize. I actually recommend that

by finalizing the job description, youshould meet with the employee toreview the job description. You want tomake sure that the employee has acomplete understanding of the tasksthat are expected. During this time, youmay want to include discussion about

how performance will be measured.Make sure you are reviewing the jobdescription with the employee who willbe doing that exact job. Ask him or herto sign the document once you havereviewed it together. It is even OK to askthe employee to offer suggestions orchanges to the document itself. If youwrote it, you may have left somethingout. What can the employee add to makethe job description more correct? Whatshould be taken out that is no longerpart of the job?

I had a client tell me once that he didnot care who was doing the work. Heonly cared that it got done. Although Ican understand where he is comingfrom, as employers, we do need to knowwhich employees are performing whichjob functions and responsibilities. In aperfect world, your employees wouldcome to work and do their jobs and youcould sit back and not worry about athing. Or, better yet, you could take avacation! Your employees must beclassified as exempt or non-exempt,which is based on their job duties. Thisclassification dictates the overtime payrequirement, as well as otherrequirements under the Fair LaborStandards Act.

Job descriptions can be a tool to helpyou understand who is performingwhich tasks within each job. There aremany advantages to having jobdescriptions in place in yourorganization. Remember, though. Theyare not any good to you if they are notaccurate and/or up-to-date.

ANGELA HOLMES-YOUNG is vice presidentof Consulting and Human Resource Servicesfor Your Professional Partners, Inc. inMarion. She consults with clients of allsizes in a variety of human resource areas,while also offering executive coaching andpublic speaking. Angela can be reached byemail at angela@yourprofessionalpartners.com, calling 618-969-8800 or onTwitter @ A_Holmes_Young.

Holmes-Young

BY ANGELA HOLMES-YOUNGSBJ CONTRIBUTOR

ART SERVICESA true job description is really just a written document that lists the job duties performedwithin each specific job or category of jobs. The job description should not be person specific;it should be job specific.

Find more business newsat www.sbj.biz.

OCTOBER 2012 SOUTHERN BUSINESS JOURNAL 11

Tax PlanningTaking the bite out of gift taxes

Although lowinterest rates anddepressed propertyvalues aren’t alwayswelcomedevelopments, theyhelp create anenvironment inwhich charitablyorientedindividuals can

transfer wealth tax free, while alsoaiding a worthy cause. One interestingvehicle for achieving both objectives is acharitable lead annuity trust, or CLAT.

CLATs are sometimes referred to as

split-interest trusts because two partiesbenefit: one or more designatedcharities (this can include donor-advised funds) that receive annual leaddistributions from the trust; and non-charity beneficiaries (often the childrenor other heirs of the trust’s creator),who receive the remaining assets free ofgift taxes when the trust terminates.

For a CLAT to function properly, theassets placed in the trust must beexpected to appreciate at a rate abovethe IRS discount rate, often called thehurdle rate, prevailing at the time thetrust is established. The hurdle rate isused to determine the assumed rate ofreturn for assets contributed to a CLAT.This affects the calculation of the leadpayments, or how much must be paid to

the named charity every year in order tozero out or eliminate the taxable giftcomponent. The hurdle rate tracksinterest rates, and right now it’s at oneof its most favorable levels ever,meaning that the minimum annualpayout to a charity can be lower than itwould be in times of higher interestrates.

Estate planning leverage

Donating property that may have atemporarily depressed market value can

Tison

BY MICHAEL P. TISONSBJ CONTRIBUTOR Find more business news

at www.sbj.biz.

ART SERVICESCLATs are sometimes referred to as split-interest trusts because two parties benefit:designated charities that receive annual leaddistributions from the trust; and non-charitybeneficiaries, who receive the remainingassets free of gift taxes when the trustterminates.SEE TAX / PAGE 23

CLATs provide tax advantages, aid charities

S O U T H E R N I L L I N O I S I N D I C A T O R S

Prices at the pumpAverage price per gallon of regular, unleadedgas as of September 19 and August 16, 2012.

686Anna

Consumer credit scoreCredit scores are numeric reflections of financialbehavior and credit worthiness and they are basedon information included in a credit report. Rangingfrom 330 to 830, a higher score means a lowercredit risk. Scores are from September 2012.

688U. S.

694State

693Region

SOURCE: EXPERIAN

SOURCE: AAA

Metro East $3.90 $3.81 $3.49Springfield $3.86 $3.74 $3.49Illinois $4.09 $4.02 $3.76U.S. $3.85 $3.72 $3.59

Sept 12 Aug 12 Sept 11

208

222

226

228

O

210

‘12

212

J

214

J A

216

A

218

S

220

N D J F M A’11

M

224

230

Consumer Price IndexThe CPI measures average price changes of goodsand services over time, with a reference base of 100in 1982-84.To put into context, a current CPI of194.5 means a market basket of goods and servicesthat cost $100 in 1982-84 now costs $194.50.

U.S. City AverageAug 12 230.4

Midwest UrbanAug 12 220.5

SOURCE: U.S. DEPARTMENT OF LABOR

95949392919089

96979899

100101102103104105106107108

J A N D J F M A M J J AF M A M J J A S O N D F M A M J S O

’10 ’11

J’12

U of I FlashIndex

The Flash Index is an early indicator of the Illinois economy’s expectedperformance. It is a weighted average of growth rates in corporate earnings,consumer spending and personal income. An index above 100 indicatesexpected growth; an index below 100 indicates the economy is contracting.

Aug 12 102.9

Home sales Total units sold, including condominiums

SOURCE: ILLINOIS ASSOCIATION OF REALTORS

Alexander 0 2 � 100.0% 16 19 � 15.8% $0 $28,250 � 100.0%Franklin 78 87 � 10.3% 283 259 � 9.3% $65,250 $42,000 � 55.4%Gallatin 5 5 0.0% 12 8 � 50.0% $48,000 $45,000 � 6.7%Hamilton 2 2 0.0% 6 8 � 25.0% $189,000 $51,570 � 265.2%Hardin 3 6 � 50.0% 14 8 � 75.0% $43,000 $24,000 � 79.2%Jackson 98 96 � 2.1% 325 358 � 10.2% $96,500 $92,500 � 4.3%Jefferson 78 77 � 1.3% 258 264 � 2.3% $84,500 $95,000 � 11.1%Johnson 16 13 � 23.1% 66 78 � 15.4% $66,500 $61,000 � 9.0%Massac 38 24 � 58.3% 82 91 � 9.9% $62,000 $79,500 � 22.0%Perry 25 29 � 13.8% 86 116 � 25.9% $61,900 $48,500 � 27.6%Pope 4 2 � 100.0% 10 8 � 20.0% $127,500 $96,500 � 32.1%Pulaski 3 5 � 40.0% 11 6 � 83.3% $43,000 $55,000 � 21.8%Randolph 36 41 � 12.2% 117 131 � 10.7% $81,500 $69,900 � 16.6%Saline 53 41 � 29.3% 148 122 � 21.3 % $52,000 $62,000 � 16.1%Union 24 14 � 71.4% 89 84 � 6.0% $80,250 $77,500 � 3.5%Williamson 191 155 � 23.2% 539 590 � 8.6% $116,000 $100,500 � 15.4%ILLINOIS 35,116 29,529 � 18.9% 103,294 103,455 � 0.2% $145,000 $142,000 � 2.1%

Q2 12 Q2 11 Change 2011 2010 Change Q2 12 Q2 11 ChangeMEDIAN SALES PRICE

SOURCE: INSTITUTE OF GOVERNMENT AND PUBLIC AFFAIRS, UNIVERSITY OF ILLINOIS

Hotel/motel statsTotal amount of revenue generated in Carbondaleby hotels and motels for room rentals only.

New vehicle sales Total cars, trucks sold based on title applications filed.Excludes motorcycles, trailers.

SOURCE: ILLINOIS SECRETARY OF STATE’S OFFICE. LATEST DATA AVAILABLE.

Alexander 5 11 � 54.5% 142 126 � 12.7%Franklin 88 112 � 21.4% 1,174 965 � 21.7%Gallatin 26 31 � 16.1% 265 222 � 19.4%Hamilton 17 34 � 50.0% 279 236 � 20.8%Hardin 6 8 � 25.0% 96 97 � 1.0%Jackson 116 115 � 0.9% 1,482 1,320 � 12.3%Jefferson 69 87 � 20.7% 1,025 848 � 20.9%Johnson 30 37 � 18.9% 392 327 � 19.9%Massac 8 24 � 66.7% 297 269 � 10.4%Perry 48 53 � 9.4% 606 558 � 8.6%Pope 3 5 � 40.0% 96 73 � 31.5%Pulaski 7 15 � 53.3% 159 129 � 23.2%Randolph 78 81 � 3.7% 975 844 � 15.5%Saline 88 91 � 3.3% 1,022 793 � 28.9%Union 40 41 � 2.4% 502 486 � 3.3%Washington 39 53 � 26.4% 583 446 � 30.7%White 53 51 � 3.9% 625 571 � 9.5%Williamson 197 184 � 7.0% 2,060 1,796 � 14.7%REGION 918 1,033 � 11.1% 11,780 10,097 � 16.7%

July 12 July 11 Change 2011 2010 Change

$785,550 $756,575 � 3.8%

$3,124,633 $3,074,580 � 1.6%

June 12 June 11 Change

2011 Change

YTD TOTALS

MONTHLY TOTALS

$7,706,931 $7,710,436 � <0.01%

2010ANNUAL TOTALS

100

102

103

104

105

78

90

AJ F M A M J J O N D J

98

94

88

86

84

82

81

80

76

S’10

74

72

70

68

66

64F M A M J JD

’11 ’12

Chicago Fed MidwestManufacturing IndexThe CFMMI is a monthly estimate by majorindustry of manufacturing output in the SeventhFederal Reserve District states of Illinois, Indiana,Iowa, Michigan and Wisconsin. It is a compositeindex of 15 manufacturing industries, includingauto and steel, that uses electrical power andhours worked data to measure monthly changesin regional activity. It is compared here to thenational Industrial Production index forManufacturing (IPMFG). Base year is 2007.Starting in November 2005, the index excludedthe electricity component.

IPMFG July 1296.2

CFMMI July 1295.6

SOURCE: FEDERAL RESERVE BANK OF CHICAGO

Williamson County RegionalAirport passengers

907 857 � 5.8%

3,498 3,290 � 6.3%

July 12 July 11 Change

2011 Change

YTD TOTALS

MONTHLY TOTALS

Anna 65.2 119.1 120.9 114.5 113.3 112.3 � 6.1%Benton 46.5 86.4 69.5 69.4 71.4 72.4 � 19.3%Carbondale 312.5 593.5 598.0 565.5 587.7 607.4 � 2.3%Carterville 21.1 42.0 42.2 39.9 40.1 40.3 � 4.2%Chester 29.8 55.7 55.3 52.9 51.5 51.7 � 7.7%Du Quoin 69.3 113.5 77.1 100.8 91.9 94.4 � 20.2%Harrisburg 116.7 214.0 195.0 191.9 179.3 173.6 � 23.3%Herrin 87.4 154.0 153.4 147.2 135.9 134.4 � 15.6%Jonesboro 6.7 11.4 11.8 12.5 12.4 11.3 � 0.9%Marion 382.3 686.9 683.1 676.0 673.4 662.4 � 3.7%Metropolis 44.0 84.4 82.0 77.1 75.9 79.8 � 5.8%Mount Vernon 282.4 533.6 507.0 476.7 482.8 461.5 � 15.6%Murphysboro 71.8 135.2 130.6 129.1 117.1 94.9 � 42.5%Nashville 65.4 110.3 96.6 107.9 101.8 105.2 � 4.8%Pinckneyville 21.6 42.3 38.5 37.2 39.0 35.8 � 18.2%Red Bud 40.3 74.7 75.2 70.1 77.7 73.7 � 1.4%Sparta 66.4 128.2 128.5 126.4 130.5 129.5 � 1.0%Vienna 21.2 40.1 39.9 37.1 40.5 39.8 � 0.8%West City 49.4 88.3 87.8 91.9 89.6 82.8 � 6.6%West Frankfort 20.2 122.5 112.4 111.4 111.2 111.4 � 10.0%REGION $1,820.2 $3,436.1 $3,304.8 $3,235.5 $3,223.0 $3,174.7 � 8.2%ILLINOIS $85,530.9 $154,650.6 $147,232.0 $139,593.2 $237,438.0 $180,162.7 � 14.2%

YTD July 2012City 2011 2010 2009 2008 2007% change

07-11

Retail sales for Southern Illinois cities

SOURCE: LATEST STATISTICS AVAILABLE FROM THE ILLINOIS DEPARTMENT OF REVENUE. FIGURES ARE IN MILLIONS.

Labor force Jobless July 2012 June 2012 July 2011 Change month Change year

Unemployment rates for Southern Illinois counties, state and nation

Alexander 2,942 391 13.3% 11.5% 15.1% � 1.8 � 1.8Franklin 17,632 2,196 12.5% 11.1% 12.7% � 1.4 � 0.2Gallatin 2,702 254 9.4% 9.2% 9.6% � 0.2 � 0.2Hamilton 4,248 398 9.4% 8.6% 8.6% � 0.8 � 0.8Hardin 1,827 217 11.9% 11.0% 12.5% � 0.9 � 0.6Jackson 29,476 2,676 9.1% 8.8% 9.0% � 0.3 � 0.1Jefferson 19,978 1,852 9.3% 8.9% 9.1% � 0.4 � 0.2Johnson 5,049 571 11.3% 10.7% 11.4% � 0.6 � 0.1Massac 7,727 796 10.3% 9.9% 10.6% � 0.4 � 0.3Perry 9,609 1,156 12.0% 11.6% 11.4% � 0.4 � 0.6Pope 1,923 218 11.3% 10.6% 11.9% � 0.7 � 0.6Pulaski 2,669 329 12.3% 11.7% 12.2% � 0.6 � 0.1Randolph 15,252 1,447 9.5% 9.2% 8.8% � 0.3 � 0.7Saline 12,781 1,279 10.0% 9.6% 9.9% � 0.4 � 0.1Union 7,531 907 12.0% 11.4% 12.3% � 0.6 � 0.3Washington 8,746 708 8.1% 8.0% 8.3% � 0.1 � 0.2White 7,744 680 8.8% 8.3% 8.5% � 0.5 � 0.3Williamson 34,004 3,180 9.4% 8.8% 9.5% � 0.6 � 0.1 .,REGION 191,840 19,855 10.3% 9.9% 10.6% � 0.4 � 0.3ILLINOIS 6,666,947 618,016 9.3% 9.3% 10.4% 0.0 � 1.1U.S. 243,354,000 13,400,000 8.3% 8.2% 9.1% � 0.1 � 0.8SOURCE: ILLINOIS DEPARTMENT OF EMPLOYMENT SECURITY, U.S. DEPARTMENT OF LABOR. FIGURES ARE NOT SEASONALLY ADJUSTED. 9,682 7,478 � 29.5%

2010ANNUAL TOTALS

I S I N D I C A T O R S

Prices at the pumpAverage price per gallon of regular, unleadedgas as of September 19 and August 16, 2012.

686Anna

Consumer credit scoreCredit scores are numeric reflections of financialbehavior and credit worthiness and they are basedon information included in a credit report. Rangingfrom 330 to 830, a higher score means a lowercredit risk. Scores are from September 2012.

688U. S.

694State

693Region

SOURCE: EXPERIAN

SOURCE: AAA

Metro East $3.90 $3.81 $3.49Springfield $3.86 $3.74 $3.49Illinois $4.09 $4.02 $3.76U.S. $3.85 $3.72 $3.59

Sept 12 Aug 12 Sept 11

208

222

226

228

O

210

‘12

212

J

214

J A

216

A

218

S

220

N D J F M A’11

M

224

230

Consumer Price IndexThe CPI measures average price changes of goodsand services over time, with a reference base of 100in 1982-84.To put into context, a current CPI of194.5 means a market basket of goods and servicesthat cost $100 in 1982-84 now costs $194.50.

U.S. City AverageAug 12 230.4

Midwest UrbanAug 12 220.5

SOURCE: U.S. DEPARTMENT OF LABOR

95949392919089

96979899

100101102103104105106107108

J A N D J F M A M J J AF M A M J J A S O N D F M A M J S O

’10 ’11

J’12

U of I FlashIndex

The Flash Index is an early indicator of the Illinois economy’s expectedperformance. It is a weighted average of growth rates in corporate earnings,consumer spending and personal income. An index above 100 indicatesexpected growth; an index below 100 indicates the economy is contracting.

Aug 12 102.9

Home sales Total units sold, including condominiums

SOURCE: ILLINOIS ASSOCIATION OF REALTORS

Alexander 0 2 � 100.0% 16 19 � 15.8% $0 $28,250 � 100.0%Franklin 78 87 � 10.3% 283 259 � 9.3% $65,250 $42,000 � 55.4%Gallatin 5 5 0.0% 12 8 � 50.0% $48,000 $45,000 � 6.7%Hamilton 2 2 0.0% 6 8 � 25.0% $189,000 $51,570 � 265.2%Hardin 3 6 � 50.0% 14 8 � 75.0% $43,000 $24,000 � 79.2%Jackson 98 96 � 2.1% 325 358 � 10.2% $96,500 $92,500 � 4.3%Jefferson 78 77 � 1.3% 258 264 � 2.3% $84,500 $95,000 � 11.1%Johnson 16 13 � 23.1% 66 78 � 15.4% $66,500 $61,000 � 9.0%Massac 38 24 � 58.3% 82 91 � 9.9% $62,000 $79,500 � 22.0%Perry 25 29 � 13.8% 86 116 � 25.9% $61,900 $48,500 � 27.6%Pope 4 2 � 100.0% 10 8 � 20.0% $127,500 $96,500 � 32.1%Pulaski 3 5 � 40.0% 11 6 � 83.3% $43,000 $55,000 � 21.8%Randolph 36 41 � 12.2% 117 131 � 10.7% $81,500 $69,900 � 16.6%Saline 53 41 � 29.3% 148 122 � 21.3 % $52,000 $62,000 � 16.1%Union 24 14 � 71.4% 89 84 � 6.0% $80,250 $77,500 � 3.5%Williamson 191 155 � 23.2% 539 590 � 8.6% $116,000 $100,500 � 15.4%ILLINOIS 35,116 29,529 � 18.9% 103,294 103,455 � 0.2% $145,000 $142,000 � 2.1%

Q2 12 Q2 11 Change 2011 2010 Change Q2 12 Q2 11 ChangeMEDIAN SALES PRICE

SOURCE: INSTITUTE OF GOVERNMENT AND PUBLIC AFFAIRS, UNIVERSITY OF ILLINOIS

Hotel/motel statsTotal amount of revenue generated in Carbondaleby hotels and motels for room rentals only.

New vehicle sales Total cars, trucks sold based on title applications filed.Excludes motorcycles, trailers.

SOURCE: ILLINOIS SECRETARY OF STATE’S OFFICE. LATEST DATA AVAILABLE.

Alexander 5 11 � 54.5% 142 126 � 12.7%Franklin 88 112 � 21.4% 1,174 965 � 21.7%Gallatin 26 31 � 16.1% 265 222 � 19.4%Hamilton 17 34 � 50.0% 279 236 � 20.8%Hardin 6 8 � 25.0% 96 97 � 1.0%Jackson 116 115 � 0.9% 1,482 1,320 � 12.3%Jefferson 69 87 � 20.7% 1,025 848 � 20.9%Johnson 30 37 � 18.9% 392 327 � 19.9%Massac 8 24 � 66.7% 297 269 � 10.4%Perry 48 53 � 9.4% 606 558 � 8.6%Pope 3 5 � 40.0% 96 73 � 31.5%Pulaski 7 15 � 53.3% 159 129 � 23.2%Randolph 78 81 � 3.7% 975 844 � 15.5%Saline 88 91 � 3.3% 1,022 793 � 28.9%Union 40 41 � 2.4% 502 486 � 3.3%Washington 39 53 � 26.4% 583 446 � 30.7%White 53 51 � 3.9% 625 571 � 9.5%Williamson 197 184 � 7.0% 2,060 1,796 � 14.7%REGION 918 1,033 � 11.1% 11,780 10,097 � 16.7%

July 12 July 11 Change 2011 2010 Change

$785,550 $756,575 � 3.8%

$3,124,633 $3,074,580 � 1.6%

June 12 June 11 Change

2011 Change

YTD TOTALS

MONTHLY TOTALS

$7,706,931 $7,710,436 � <0.01%

2010ANNUAL TOTALS

OCTOBER 2012SOUTHERN BUSINESS JOURNAL14

Elder Law(Not-So-) SMART Act puts farm families at risk

Illinois farmerswho did not planahead five years agofor the possibilitythey mightsomeday needlong-term care arenow beginning tofind their dreamsfor their farms —their cherished way

of life, their slice of the American pie —shattered!

(Read on to find out why their livesmay be shattered, but need not be gone,provided that they get smart and don’tget surprised in the middle road like adeer at night staring into the headlightsof an oncoming truck.)

Nearly a year ago, the Illinois Houseand Senate enacted and Gov. Quinnsigned into law (a not-so-smart law) theso-called SMART Act. This foul-smelling example of putridjurisprudential excess is designed, ineffect, to redistribute the equity value ofIllinois homestead farms to the Illinoisgovernment.

The law does not say redistribute.Laws never use this term. But, this isprecisely the net effect of the SKUNKAct, err, excuse me, SMART Act. Itredistributes the equity value of homes,homesteads and family farms (and othersmall family businesses) to the Illinoisgovernment.

Let’s take a look at the actual words ofthe SMART Act: “Sec. 3-1.2. ***resources (for example, land, buildings,equipment, supplies, or tools), includingfarmland property and personalproperty used in the income-producingoperations related to the farmland (forexample, equipment and supplies, motorvehicles, or tools), *** up to $6,000 ofthe person’s equity in the income-producing property, *** are exempt. ***the total equity value of all propertiesthat is exempt shall be limited to$6,000.”

Whose farms are at greatest risk?Obviously, the SMART Act is not aimedat those who can afford to spend $4,500

to $6,500 per month (i.e., up to $78,000or more per year) privately paying forcare at home or in a nursing home.

Those who are at greatest risk aremiddle-class farmers whose equityinterest in their farm exceeds $6,000,which, for all you non-farmers outthere, is the approximate value of justone measly acre of mediocre scrub landin deep Southern Illinois.

Moreover, if the farmer or his spousehas a business, as well as an interest in afarm, (for example, a welding ortrucking business that reports incomeseparate from that of the farmingoperation or his wife sells crafts andjellies through a co-op to supplementfamily income), the equity value of theseparate business is included in the$6,000 limit on exempt resources.

Thus, as we can all readily concludefrom the plain language of the SMARTAct, it is aimed at farmers and theirfamilies that do not have sufficientsavings to totally rely on their ownresources for five years, which, if you dothe math and add in an inflation factor,

means savings of at least $400,000. Thisis the minimum that a farmer must haveset aside to privately pay for the long-term care for himself, his spouse, hisparent, his grandparent, or anyone elsewho owns an equity interest in his farm,where the total equity value of the farmand all other businesses owned by theperson needing long-term care areworth more than $6,000.

Whoa! You say you believe the farmershould not be responsible for thenursing home expenses of his parents orgrandparents. While this may be true inthe abstract, in practical terms, if theparent or grandparent owns a $6,000equity interest in the farm, all personswho own an interest in the farm, and allfamily members who rely on the incomegenerated by the farm are at risk becausethe government will place a lien on theland. This, of course, will tie up theequity of all owners of the farm and riskthe lives and livelihood of all whodepend upon the financial resourcesgenerated by the farm.

In short, the SMART Act is aimed at

farm families that have worked the landover the course of perhaps three, four,five or more generations of hard toil tomake the land fruitful.

Nationally, Medicare and Medicaid,together, provide medical coverage forseniors, the poor and the disabled.Together, the two programs, both ofwhich are part of the Social SecurityAct, make up nearly a quarter of allfederal spending. A large part of theseMedicare and Medicaid expenditures arefor long-term care of seniors.

According to the Kaiser FamilyFoundation’s website,http://StateHealthFacts.org, totalMedicaid spending in fiscal year 2010 byall states was $389 billion. Of thatamount, $122.6 billion, or 31.5 percent,was spent by all states for long-termCare (i.e., care in nursing homes andother care facilities, as well ascommunity and at-home care throughwhat are call Medicaid-waiverprograms).

When we look closer to home, Illinoisspent a total of $15.3 billion on Medicaid

BY RICHARD HABIGERSBJ CONTRIBUTOR

Habiger

ART SERVICESThe SMART Act is aimed at farm families that have worked the land over the course of perhaps three, four, five or more generations of hard toilto make the land fruitful.

OCTOBER 2012

Have old documents? Need them securely destroyed? You came to the right place.We provide fast, friendly, reliable paper shredding. It’s more than our business… it’s our mission to provide 100% satisfaction. Guaranteed.

PURGE: ONE CALL GETS RID OF IT ALL.

Let DataLock shred onsite and haul off your unwanted, confi dential information… anything from small storage areas to entire warehouses. Unwanted documentation takes up valuable and expensive space. Free up square footage and put it to better use! One call gets rid of it all.

DataLock is certifi ed by the National Association for Information Destruction for: Plant Based Document Destruction Mobile Document Destruction Micro-Media Destruction Hard-Drive Destruction

Call Vivian Taylor @ 888-533-1630

www.safedocuments.com

services for the same period. Of thisamount, $3.6 billion, or 23.7 percent, wasspent by Illinois on long-term careservices.

Obviously, this level of spendingsuggested the need for the U.S. Congressand the Illinois Legislature to reevaluate.But, it certainly did not suggest a need toredistribute small family businesses andfarms on the backs of our seniors(members of the Greatest Generation) ortheir hand-working families, i.e., thosewho make up the backbone of this greatnation.

So, what can you, the reader, do nowthat you or your loved one may not haveanother five years to plan for long-termcare? There are at least three veryimportant steps you can take, right now:� First, run (don’t walk) to an elder law

attorney who has substantial knowledgeand experience dealing with long-termcare issues. For a complete list of allIllinois elder law attorneys, go tohttp://NAELA.org.� Second, contact your Illinois state

senator and representative to let themknow your concerns and to request thatthey introduce legislation to amend theSMART Act to moderate the harshconsequences it imposes on small familyfarms and businesses. Southern Illinoislegislators, all of whom voted for theSMART Act, may not have realized thedevastating consequences of their “yea”votes for Southern Illinois farm familiesand might be willing to sponsor or co-sponsor corrective legislation: senatorsGary Forby, Dave Luechtefeld and John O.Jones; and representatives Mike Bost,John Bradley and Brandon Phelps.� Third, contact all members of the

Illinois General Assembly’s JointCommittee on Administrative Rules athttp://ilga.gov/commission/jcar/default.htm. Let JCAR members know yourdispleasure that they have failed to doanything to moderate the harshconsequences of the SMART Act. Also,let JCAR members know that you are nothappy that they have allowed Gov.Quinn’s Medicaid bureaucracy to do anend-run around JCAR — an end-runaround the fair and balancedadministrative rules (governing long-term care) adopted by JCAR in October2011.

RICHARD HABIGER is author of the Illinoisedition of “How to Protect Your Family’sAssets from Devastating Nursing HomeCosts: Medicaid Secrets” and an elder lawattorney who focuses on asset protection,Medicaid and VA benefits. He may becontacted at 618-549-4529 orinfo@habigerelderlaw.com.

OCTOBER 2012SOUTHERN BUSINESS JOURNAL16

AchievementsHeckert named

secretary of MDRTBrian D. Heckert, CLU, ChFC, founder and

managing member of Financial Solutions MidwestLLC, an independent financial services practice inNashville, has been named secretary of the MillionDollar Round Table, the premier association offinancial professionals.

Heckert’s five-year term on the executivecommittee, which took effective Sept. 1, willculminate in becoming MDRT president in 2016.

Rose caters to high-risk individuals

seeking insuranceJeff Rose, CEO and founder of Alliance Wealth

Management LLC, a full-service registeredinvestment advisory firm in Carbondale, has addeda life insurance division to his firm.

Rose has created a new website,lifeinsurancebyjeff.com, which caters to familieslooking for cheap rates on life insurance. He alsoserves individuals who have difficulty gettinginsurance coverage, including those with high-riskhealth conditions such as diabetes and high bloodpressure.

Stevens invited

to Edward Jones conferenceMelody Stevens, senior branch office

administrator for the Carterville office of EdwardJones, has been invited to Edward Jones’ annualBranch Office Administrators Managing Partner’sConference this month at the firm’s headquarters inSt. Louis.

Edward Jones, a financial services firm, has morethan 20,000 branch office administrators in theU.S. and Canada, and only 350 of theseadministrators were invited to attend theconference.

Flowers receives

Lifetime Achievement AwardCarl Flowers, a full professor in SIU

Rehabilitation Institute and interim institutechairperson, recently received the NationalAssociation of Multicultural RehabilitationConcerns Virgie Winston-Smith LifetimeAchievement Award at the organization’s annualconference in Little Rock, Ark.

The award represents the association’s highesthonor.

Coracys attend Disney conferenceDavid and Helen Coracy of B and A Travel

Service in Marion and Carbondale were part of therecord-breaking crowd of 500 authorized Disneyvacation planners, who participated in Disney’seighth EarMarked Conference aboard Disney Cruise

Lines’ newest ship, the Disney Fantasy.The Coracys previewed coming attractions at

Disney Parks and got behind-the-scenes looks atthe innovative features onboard the ship. They alsoheard from key Disney leaders and saw previews ofthe immersive experiences coming to Disneyland,Walt Disney World Resort and Adventures byDisney tour programs.

Three join Western Baptist Hospital staffUrologist Michael L. Knox, M.D., nephrologist

Jonathan Wilkerson, M.D., and family medicinephysician Jonathan Walters, M.D., have recentlyjoined the medical staff at Western BaptistHospital.

They join a medical staff of about 240 physicians,representing 40 medical specialties.

Knox is accepting new patients at Urology Groupof Paducah, Doctors Office Building 2, Suite 102, inWestern Baptist Hospital, Wilkerson is acceptingnew patients at Western Kentucky KidneySpecialists, Suite 315, 1532 Lone Oak Road, andWalters is accepting new patients at Four RiversInternal Medicine, 3131 Parisa Drive.

Hospital among best

for patient experienceFor the second year, Western Baptist Hospital in

Paducah has been named one of America’s besthospitals for patient experience and winner of theWomen’s Choice Award by WomenCertified, anorganization committed to helping women identifybusinesses that value the customer experience andappreciate female consumer needs.

The survey process is based on research ofcustomer satisfaction among women. Recipients donot apply for the award; they are selected, based ona scoring process.

Rushing appointed financial

representativeBobby Rushing, a Pinckneyville native and SIU

graduate, has been appointed as a financialrepresentative by Northwestern Mutual in CapeGirardeau. He will be associated with NorthwesternMutual, The Hahs Group of Cape Girardeau.

As a financial representative, Rushing will join anetwork of specialists offering a wide array ofproducts and expert guidance and innovativesolutions for a variety of financial needs and goals.

Logan’s Roadhouse

hosts grand openingThe grand opening for Logan’s Roadhouse was

Sept. 17 at 1305 Halfway Road in Marion.Hours of operation are from 11 a.m. to

10 p.m. Sunday through Thursday and 11 a.m. to 11 p.m. Friday and Saturday.

Faces in the news

Heckert

Faces in the newsHave you been promoted?

Send a photo.

Has a colleague at work completed an intensive continuing education program?

Send a photo.

Others in the business community will want to know it, so pleaseconsider passing on your employment news and photos to the Southern

Business Journal. Feel free to email the information tosbj@thesouthern.com.

Wilkerson Rushing

Rose

Walters

Spradling

Bailey Lamb

Knox

Smith Gupta

Find morebusinessnews atwww.sbj.biz.

OCTOBER 2012SOUTHERN BUSINESS JOURNAL18

AchievementsPickers Outlet Mall to open in JC

The ground has been broken for PickersOutlet Mall in Johnston City, and thebusiness is expected to be open by Nov. 1.POM will rent booth spaces to vendors thatspecialize in unique items that cannot befound in traditional stores.

The 5,000-square-foot building will belocated 1.5 miles west of Interstate 57 at9740 Herrin Road. The mall will be openseven days a week. Owners Murry andShirley Berger are taking applications forspaces, which are limited. They can becontacted at 618-925-8033 ormur_man@yahoo.com. More informationis available at pickersoutletmall.com.

Envi Salon & Spa celebrates

five yearsAngela Batson, owner of Envi Salon &

Spa at 2031 S. Illinois Ave. in Carbondale, iscelebrating her fifth year in business thisweek by hosting wellness happy hoursSept. 18 to 21. There were presentations,and tours were provided.

Raffles for various services and gifts wereconducted throughout the week. All fundsraised went to PAWS Place in Anna. Batsonalso donate $5 from each service sheprovided during the anniversary week tothis not-for-profit, no-kill shelter. Formore information, visit the Facebook pageor www.envisalonandspa.com.

LHW Studios receives national

recognitionLHW Studios has been recognized

nationally by creators of Spinning exercisebikes. Owner Molly Parrish, a formercollege athlete, left corporate sales to openan official Spinning facility in SouthernIllinois.

LHW Studios offers Spinning classes, aswell as YogaFit at 1000 N. Carbon St. inMarion and 100 S. Fly St. in Goreville.Parrish is featured in publications and onTV, and she will soon be online atspinning.com.

Jerkins Creative Consulting

releases new websiteJerkins Creative Consulting recently

released its new website at jccservices.com.The project is a new way that the Benton-based, North American-wide, training andconsulting company can more effectivelyprovide services to current clients andreach new clients.

The website has a page that lists all JCCservices individually, the JCC Campus classschedule, current news for the equipmentindustry, an online enrollment process andmany other features, including a shoppingcart that will allow JCC to move forwardwith electronic payments.

Smith named

president/CEO of HMCRodney D. Smith, former vice

president of operations at HarrisburgMedical Center, recently was selected aspresident/CEO to replace Vince Ashley,former CEO who died as a result of amotorcycle accident.

“We are a strong part of this community,and our administration and staff willcontinue to deliver quality health care tosoutheastern Illinois,” Smith said.

Spradling joins bank

as trust officerLinda K. Spradling, who has

accumulated 28 years in the financialservices industry, has joined TrustBank as atrust officer. Her main focus is on trustsand investments.

Joining trust officer Mike Neill, Spradlingis located in Milwood Executive Suites,1400 N. Wood Road, in Murphysboro.

Gupta joins St. Elizabeth’s

medical staffDr. Pavan Gupta, a board-certified

cardiologist, has joined PrairieCardiovascular cardiology group and isnow on the medical staff of St. Elizabeth’sHospital in Belleville.

Gupta will see patients at PrairieCardiovascular, 340 W. Lincoln, Ste. 400,in the Southern Illinois Heart Institutebuilding on the hospital’s campus.

Morgan & Guthman earns

successful reviewThe public accounting firm of Morgan &

Guthman, LLC, recently completed asuccessful peer review of its accountingand auditing practice.

Morgan & Guthman, LLC, with partnersDonald R. Morgan, CPA and MatthewW. Guthman, CPA, serves individuals,businesses, governmental units and non-profit organizations throughout theSouthern Illinois area. The office is at 217Robert Morgan Road in Murphysboro.

Legence Bank offers

new financial programLegence Bank is taking financial

education to a higher level with its newprogram — Legence Bank University.

Legence Bank, a community bank withfive branches throughout Southern Illinoisand Southern Indiana, has created a newfinancial literacy program through its ownwebsite, www.legencebank.com/lbu, andthrough an educational program that isoffered to kindergarten, first grade, middleschool and high school students inEldorado, Harrisburg, Galatia and GallatinCounty schools in Illinois and EvansvilleDay School in Evansville, Ind.

LBU is an educational program providedby Legence Bank to educate, inform andencourage financial knowledge to thecommunities Legence Bank serves. Thisprogram is offered for free to all schools andindividuals.

Stuckert joins Jerkins Creative

ConsultingWilliam Stuckert has joined Jerkins

Creative Consulting as a specialist. JCC is aBenton company that specializes inproviding business solutions for equipmentdealers and suppliers, nationally andinternationally.

Stuckert has been in the equipmentindustry since 1986 and most recently waspresident and general manager ofWoods–Tisco, an aftermarket agriculturalparts distribution company.

Elite Studio Adds BeyondBarreElite Studio in Marion has added a new

exercise modality, BeyondBarre, to itsexpanding portfolio of offerings.

A cardio-infused ballet-barre workout,BeyondBarre was designed and developedby Colleen Ketchum, owner of Pilates inMotion, a studio in Hudson Valley, N.Y.

Elite Studio is located at 3000 W.DeYoung St., Ste. 416. For moreinformation, call 618-944-9767.

Yochum joins faculty at SIU

School of MedicineAndrew Yochum, D.O., of Carterville

has joined the faculty at SIU School ofMedicine as an assistant professor of familyand community medicine.

Yochum will provide care in SIU Centerfor Family Medicine in Carbondale andWest Frankfort. He has been a family

medicine physician on the staff at ReaClinic in Du Quoin since 2007.

Heil named financial consultantDenanne Heil has joined First

Brokerage America, LLC, an affiliate ofFirst Bank, as a financial consultant in theSouthern Illinois and Metro East areas.

Heil, who has more than 15 years ofexperience in the financial servicesindustry, will cover the Carbondale,Johnston City, West Frankfort, Greenville,Vandalia and Salem branches for FirstBank.

Basi joins Wagner Realty in FloridaRoman Basi, a licensed managing real

estate broker in Illinois and owner ofHeartland Realty & Rentals, Inc., inMarion, is now a licensed real estate salesassociate in Florida.

Basi has joined the office of WagnerRealty, located on Longboat Key, Fla. Hewill specialize in representing buyers ofcondominiums and investment propertiesin the southwest gulf coast area. He isadmitted to practice law in Arizona,Florida, Illinois and Missouri and serves aspresident of The Center for Financial, Legal& Tax Planning, Inc., a law/accounting firmthat specializes in mergers and acquisitionsof privately held companies, businessvaluations, tax aspects of businessdecisions, real estate and estate planning.

Villas of Holly Brook

hosts open houseThe Villas of Holly Brook recently hosted

an open house Sept. 22 at 505 RushingDrive in Carterville.

For more information, call 618-305-0958

Faces in the newsHave you been promoted? Send a photo.

Has a colleague at work completed an intensive continuing education

program? Send a photo.

Others in the business community will want to know it, so please consider passing onyour employment news and photos to the

Southern Business Journal. Feel free to email the

information to sbj@thesouthern.com.

Find more business newsat www.sbj.biz.

CalendarOCTOBER 2012 SOUTHERN BUSINESS JOURNAL 19

AchievementsBailey-Lamb Monument

Company opensA new monument business has opened

in Vienna. Brian Bailey and Pat Lambhave formed Bailey-Lamb MonumentCompany, Inc., at Bailey Funeral Home onU.S. 45 North. The business offers a fullline of granite memorials, mausoleumsand cemetery inscriptions.

Lamb worked in the monumentbusiness with his father-in-law, JoeReynolds, from 1972 until their businesssold in 1999. Bailey has owned andoperated Bailey Funeral Home for the last15 years.

Auto Credit opens new facility

in BentonAuto Credit of Southern Illinois has

relocated in Benton. The new facility,north of Benton’s square at 1629 N. MainSt., brings the maintenance shop and saleslot together on the same property.

Auto Credit’s former facility at

61 N. Central St. is being remodeled tomake room for a new Peoples Bank, whichis slated to open early next year. AutoCredit operates facilities in Benton,Marion, Carbondale and Mount Vernon.

Hospital earns ‘top performer’

recognitionUnion County Hospital in Anna recently

was named one of the nation’s TopPerformers on Key Quality Measures byThe Joint Commission, a leadingaccreditor of health care organizations inAmerica.

The hospital was recognized by TheJoint Commission for exemplaryperformance in using evidence-basedclinical processes that are shown toimprove care for certain conditions,including heart attack, heart failure,pneumonia, surgical care, children’sasthma, stroke and venous thromboembolism, as well as inpatient psychiatricservices.

Heartland Women’s Healthcare

opens new officeHeartland Women’s Healthcare hosted

an open house and ribbon-cuttingceremony Sept. 18 to celebrate the openingof a new office in Herrin at 121 N. 13th St.,Ste. 4.

Local residents had the opportunity totour the facility and meet with Dr. Douglas V. Combs, who joinedHeartland Women’s Healthcare team,which consists of 14 physicians, two nursemidwives and six nurse practitioners in16 locations. Combs will serve thecommunity from the new Herrin facility.

Murphysboro begins

social media campaignThe new website visitmurphysboro.com

is up and running. Murphysboro TourismCommission has officially gone live withthe new site to make a simple andunderstandable place where visitors andtourists can find out what is happening

Oct. 10Using Social Media in Business:

1 to 3 p.m., room 150, Dunn-Richmond Economic DevelopmentCenter, 150 E. Pleasant Hill Road,Carbondale. Free. Call 618-536-2424or email sbdc@siu.edu.

Oct. 16Starting a Business in Illinois:

5 to 7 p.m., room 150, Dunn-Richmond Economic DevelopmentCenter, 150 E. Pleasant Hill Road,Carbondale. Free. An optionalbusiness start-up kit is available for$15. Call 618-536-2424 or emailsbdc@siu.edu.

Nov. 12Starting a Business in Illinois:

1 to 3 p.m., room 150, Dunn-Richmond Economic DevelopmentCenter, 150 E. Pleasant Hill Road,Carbondale. Free. An optionalbusiness start-up kit is available for$15. Call 618-536-2424 or emailsbdc@siu.edu.

OCTOBER 2012SOUTHERN BUSINESS JOURNAL20

Dunn-Richmond Economic Development Center1740 Innovation Drive (Same location - New mailing address)Carbondale, IL 62903

Occupational Performance & Rehab Staff

Industrial Rehab

Reduce Work Comp Claims & Cost

Ensure Employee Capabilities

Specializing In Industrial Rehab

“Putting Workers Back To Work.”

Achievementsand where they can book a stay.

In addition to the new website,Murphysboro Tourism Commission has anew Facebook and Twitter page thatmirrors the look of the new website.

Dental Hygienists Society

awarded grantSouthern Illinois Dental Hygienists’

Society No. 12 has been awarded a grantthrough the Illinois State Dental SocietyFoundation for its second annual “GiveAdults a Smile Day” program. SIDHS wasawarded $2,262 to reimburse thecomponent’s expenses for the July 13 eventat SIU’s Dental Hygiene Clinic.

Adult patients, who were eitherMedicaid eligible or uninsured, receivedpreventive services, as well as somelimited restorative work. Southern IllinoisDental Society endorsed the project andprovided volunteer dentists from the area.Students from SIU and John A. LoganCollege volunteered, as well as faculty andlocal dental hygienists.

B and A to present

‘bucket list’ travel showWhat’s on Your Bucket List? That’s the

name of the travel show B and A TravelService and Globus Vacations will presentat 6:30 p.m. today (Tuesday, Oct. 2) inJohn A. Logan College Conference Centeron the Carterville campus.

Reservations for the event may be madeby calling B and A Travel Service inCarbondale or Marion at 866-382-2632 oremailing banda@bandatravel.com.Details also may be found at www.bandatravel.com.

Credit union changes name Paducah Federal Credit Union has

changed its name to Signet Federal CreditUnion.

Originally charged in 1939 as PaducahICRR Credit Union, Signet has grown to serve the financial needs of more than 16,000 members in McCracken,Graves, Ballard and Livingston counties.

OCTOBER 2012 SOUTHERN BUSINESS JOURNAL 21

Business Fine PrintBuilding permits

HerrinJoe Restivo, 1615 Dolan Lane, $94,000Irl Eaton, 120 W. Stotlar, $125,000Jeff Gusta, 1700 Dynasty, $2,200Charles Longwell, 1413 W. Cherry St.,

$14,430Steve Claunch, 2405 W. Cherry St., $30,000Bob Newman, 13025/13027 Hafer Road,

$100,000John Crespi, 3206 Corsair Drive, $5,500Roland McBride, 403 Insignia, $10,000Brian Golden, 1801 Crown Road, $47,250Dan Jennings, 815 S. 11th St., $45,000Jack Anderson, 1612 S. 13th St., $72,000

MarionDax Mezo, 209 Wild Rose, $50,000Dan Hileman, 1411 Persimmon, $9,500Dawn Vaughn, 501 S. Liberty, $89,000Walts, 213 S. Court, $180,000Joyce Followell, 1412 Augusta, $8,000Heartland Christian Church, 900 E. Boyton,

$850,000Gilbert Craig, 204 Westernaire, $10,000Kevin Dunmire, 1401 N. Van Buren, $80,000Family Dollar, Court and Main, $500,000Bart Sinks, 1803 Colonial, $18,500

MetropolisFloyd Sullivan, 720 Ferry St., $500Linda Richie, 700 E. 7th St., $800Cheryl Gilbert, 1500 Filmore St., $2,500Juanita Metcalf, 1504 Catherine St., $1,000AAA Stow-A-Way Storage, 19 Pullen Road,

$54,800

Mount VernonLea Dodson, 1113 Veterans Memorial Drive,

$5,157Cedar Hurst/Motor Cycle Days, 1400

Broadway, $0JC Challenge, 1400 Broadway, $0Jeff Ramsey, 12252 Harlan Road, $70,000Jeff Ramsey, 12252 Harlan Road, $0TriState Metal Detecting Club, 800 27th St.,

$0Burkdell Mulch, 300 Fairfield Road, $0Samuel Shillingburg, 2700 Richview Road, $0H&H Advertising, 4211 Broadway, $35,000DaVita Inc., 4102 N. Water Tower, $840,000GSRHC-Day Care Center, 1 Good Samaritan

Way, $1,900,000Jim Scott, 404 Perkins, $0Jason Staats, 900 6th St., $0Terry and Laura Schaubert, 102 9th St.,

$196,000

MurphysboroKim Kalaher, 2001 Walnut St., $85,000

Cameron Smith, 433 N. 7th St., $5,000Immanuel Lutheran Church, 1915 Pine St.,

$20,500Charern Lee, 2014 Commercial Ave., $920Aaron Haimann, 1520 Elm St. $3,000Andres and Annie Garcia, 335 Lucier St.,

$2,500Phillip and Cheryl Yates, 2025 Commercial

Ave., $57,930Steve Baril, 73 Candy Lane, $5,000Roland Voss, 919 N. 11th St., $48

Bankruptcies

Chapter 7George E. Fritz, P.O. Box 851, CairoStephanie D. Perkins, 122 W. Poplar St.,

AlbionDonald Ray McFadden Sr., 1215 Coral St.,

Red BudSaqib B. Khan, 67 Apple Lane, CarbondaleFredia B. Terry, 1102 Midway Ct., MarionTracy Gene Garavaglia, P.O. Box 1124,

HerrinLorinda E. Biggs, 608 Strawberry Lane, Mount

VernonCandice Michelle Rasch, 103 B W. Spruce St.,

OkawvilleAnissa Jane and Rex Wayne Priddy, 1100 S.

Broadway, GorevilleKathryn L. Gross, 1901 E. Garland St., West

FrankfortDustin M. Crisp, 73 Whispering Pine,

BentonDeanna L. Stitzel, 1117 N. Carbon St.,

MarionJohn M. and Shiloe M. Stallings, 502 W.

Chestnut St., CarbondaleJames E. and Linda K. Gage, 2220 Dutchman

Lake Road, ViennaGene and Barbara Mann, 375 W. Broadway,

RichviewSteven R. Vestal, 604 N. 21st St., HerrinAmber N. Vowell, 111 W. Sloan, HarrisburgLynette M. Arnold, 600 Mary Lynn Drive,

MarionJana Mitchell, 120 E. Walnut, Carrier MillsRex Eugene and Margaret Elaine Rusler, 1301

W. Delaware, FairfieldJames W. and Marie L. Whitecotton, 206 W.

Nettie St., SesserDeborah L. Youngs, 10108 E. Richview Road,

Mount VernonKellie J. McClure, P.O. Box 141, Freeman

SpurPaul D. Money, P.O. Box 499, 601 Fourth St.,

Norris CitySouthern Illinois Steel Erectors, Inc., 512 S.

Walnut, Pinckneyville

Michael E. Thornton, 2805 Illinois 13,Pinckneyville

Christopher E. and Corina D. Warren, 16686N. Illinois 37, Mount Vernon

John H. and Davi L. Collins, 12494 E. BethelRoad, Mount Vernon

Ellen J. Waldron, 1009 S. 13th St., HerrinThomas H. Thornton, 301 Water Works Road,

PinckneyvilleJackie D. and Deborah V. Hodge, 801 Kerr St.,

BrookportDavid B. Hungate, 8527 Summer Road,

ThompsonvilleLora L. Lill, 502 Parrish Ave., MarionAngela Marie Faulkner, 605 N. 18th St.,

HerrinRonald Eugene Lynn Jr., 1529 CR 2600 North,

GrayvilleAllen Dewayne and Carrie Evelne Rider, 30

Schlenker Road, AnnaPatrick H. Wallace, 1402 Filmore St.,

MetropolisDebra Kay Owens, 1417 N. Franklin, Apt. 8,

BentonDarla K. Gills, P.O. Box 113, ThompsonvilleJerry L. Griffith, 3146 Lufkin Road, MoundsRyan N. Overstreet, P.O. Box 735,

Carrier MillsMax R. Robinson IV and Kala N. Robinson,

145 Indiana, TammsCora E. Morse, P.O. Box 494, Carrier MillsJeanna L. Williams, 4260 Heritage Landing,

Apt. 306, Mount VernonKeith Omar Eckles, 1608 N. 17th, Apt. 19,

Mount VernonTammy J. Kubiak, 201 E. Cleveland, Apt. 1B,

West FrankfortBrandon Abraham Hale, P.O. Box 184,

CarbondaleMelvin E. and Lauri Anne Lesser, 32152

Illinois 127, TammsSusan D. Rogers, 8445 Battle Ford, StonefortMark A. and Angela L. Dillinger, 806 Main,

CartervilleTamara L. Rasch, 3435 Illinois 13 W,

HarrisburgRyan P. Jones, 1412 Pearl St., EldoradoJames R. and Ellen M. Neikes, 314 N. Maple

St., ChristopherChad Michael Dilley, R.R. 1, Lot 28,

AlbionCarl Lewis and Sherri Janeen Delvental, 503

W. Douglas St., FairfieldMichael Patri and Latisha Marie Dunning,

1607 N. Bentley, Marion

Brandi M. Campbell, 3304 Wildrose Drive,Mount Vernon

William R. and Lori J. Showers, 504 E. SaintCharles Ave., McLeansboro

Richard W. Lincoln Sr. and Pamela M. Lincoln,27995 Cedar Road, Centralia

Megan J. Jackson, 306 S.E. Four th St.,Fairfield

Angela R. Adams, 212 N. Spencer St., MoundsDennis A. Service, R.R. 1, Box 129,

SpringertonSteven Dale and Sonja Lynell Reiman, 1436

Sugar Hill Road, AvaHarlen E. Ingersoll, 307 Millster, ElkvilleHedy L. Edwards, 17113 E. Don A. Sue Lane

10, OpdykeSteven G. and Laura S. Mudd, 300 Willow Run

Drive, Red BudRebecca Jan Acklin, 206 Old Villa Ridge Road,

MoundsJamie R. and Tabatha R. Wilkin, R.R. 1 Box

23L, Mount Erie

Chapter 13Monica J. McGinley, 1422 Julianne Drive,

MarionDavid A. and Shandale Bloodworth, 520 N.

Eighth, HerrinJerry R. Rice, 201 Orchard, ZeiglerBrian J. Rendleman, 11383 Rock Creek Road,

PittsburgTeresa Ann Nance, P.O. Box 202, BrookportTimothy R. and Teresa K. Emmerson, 412

Front St., Grand TowerDiane Sue Coloton, 1300 Susan Lane,

CartervilleJeffery L. Helton, 283 Bucher Road, MoundsJoe M. and Katheryn J. Kerr, P.O. Box 547,

TammsGeorge H. Hertter III and Lindsay J. Hertter,

3650 Doug Sumner Lane, MetropolisShannon D. Harrison, 409 S. 29th St., HerrinSarah R. Kulich, 305 N. Stotlar St., BentonDonald R. Jenkins, 12536 Old Frankfort Road,

MarionWalter C. and Velma L. Thompson Jr., 403 W.

Cline, MarionCorey L. Gregory, R.R. 1 Box 67, SimsShawn A. and Jessica M. Hill, 1040

Washington County Line Road, MarissaWayne V. and Elia B. Pruitt, P.O. Box 335,

BrookportJames M. and Amy M. Genet, 16438 Akin

Blacktop, BentonDeserae A. Farmer, P.O. Box 1681, BentonNora Janette Cullins, P.O. Box 4, Wayne CityDeborah I. Scott, 560 Pankey Road, Carrier

Mills

Find more business newsat www.sbj.biz.

SEE FINE PRINT / PAGE 23

OCTOBER 2012 SOUTHERN BUSINESS JOURNAL 23

Jarrett A. Cash, 158 Jan Lane 1, De SotoLoren Douglas and Michelle Molly Isaac, 311

N. Pear St., Mount CarmelJohn D. Mohr, P.O. Box 1142, BentonLisa D. Riddle, 129 S. McKinley St.,

MoundsCarolyn J. Murrow, 411 Marsh St.,

HarrisburgAnthony Andrew Ramos, 105 Estate Drive,

ChesterJoyce L. Vickers, 500 White Oak St., StonefortRodney L. Lindsey, 515 E. College St.,

MarionBilly R. and Kristy J. Jeffords, 5390 Wards Mill

Road, MarionBernard M. Majeski, 23362 U.S. 45,

OzarkMichael E. and Cheryl L. Shadowens, 301 E.

Ford St., EnergyBrandon X. Battles, 214 E. James and Thelma

Walker Ave., CarbondaleJustin G. and Brandy L. McBride, 412 South

St., AnnaMichael L. Taylor, 30 Sids Point Drive, Creal

SpringsRita J. Ramage, 910 E. Cedar St., OlmstedMichael D. Sweikousky, 1708 E. Elm St., West

FrankfortJimmie L. and Margaret Sue Harmon, 102 S.

Marion St., SandovalDonald E. and Marlene G. Harmon, R.R. 2,

Box 102, Patoka

Robert D. and Amber Y. Thompson, 905 W.Prairie St., Marion

Erie V. Patton, 3104 Blackberry St., MountVernon

Olusegun A. Fasunan, 2475 U.S. 45 North,Apt. 207, Harrisburg

Silena Tompkins, 6340 U.S. 51, Villa RidgeDaniel S. Smith, 608 Crestview Drive,

SteelevilleDonald J. and Sharon R. Fielden, 412 N.W.

Fifth, FairfieldPatsy L. Rogers, 507 E. Russell, CarbondaleWendall K. and Martha L. Poropat, 300 E.

Jefferson, MarionInis Barney, 234 N. 14th St., MurphysboroRobert G. Burke, P.O. Box 541, MurphysboroRandall E. Freeman and Nora L. Stanard

Freeman, 106 Young Ave., AnnaAnthony Ross and Laura Gail Garlich, 10281

Illinois 15, NashvilleJulianne S. Locke, P.O. Box 94, CarbondaleHerman F. and Janet R. Beck, P.O. Box 302,

PinckneyvilleMary A. Woods, 221 W. Poplar St., Du QuoinMartha L. Powell, 224 Douglas, CairoFrancella Hollis, 3209 Commercial Ave.,

CairoKirby S. and Pamela D. Crites, 996 Forest

Ave., MarionScott W. and Stephanie K. Mabry, 112 E.

Bond, BentonJames L. May, 333 Fifth St., OmahaChanez D. Murray, 805 N. Almond St.,

Carbondale

FINE PRINTFROM PAGE 21 Entrepreneur’s Mailbag

What’s in a name? Everything!

A little more than adecade ago, I had anopportunity to workfor a unique littlestart-up thatprovided technologyto hoteliers andothers in thehospitality industry.The company wasahead of its time;

however, one of the things that stood outwas its name. It often elicited puzzledreactions and seemed to violate some, ifnot all, of the business namingconventions. For starters, the name wasdifficult to spell. Though creative, thename had a hidden meaning that only thefounders seemed to know. Lastly, the namewas hard to pronounce. However, I wouldguess that none of that really matterswhen you go on to sell your company for$41 million. The following are some of mytips for naming your company for businesssuccess.�Determine a goal for the name. I have

seen some business owners choose namesfor their companies that had little or noconnection to what the company was allabout. For this reason, you will want todetermine the purpose behind the name asit will often set the expectation forpotential customers. Try to imagine thename of your company as the lifelong labelthat it is and the bigger role it plays in thedevelopment of your brand.�Does the name describe who you are

and give the reader a good idea of what youdo? Trip Advisor helps travelers plan theperfect trip.� Is it easy to spell and pronounce? The

names Nike, IKEA and Coach come tomind.�Does the name inspire you to take

action? The brilliance of YouTube is that itencourages you to broadcast yourself.�Does the name trigger an emotion or

spell out a clear benefit? Netflix offers theconvenience of your favorite movies allfrom your laptop.� Is the name sticky or catchy? Some

names that come to mind include

SoundHound, Groupon and PayPal.�What’s your story? I love a good story

and never miss an opportunity to listen inon one. My story begins after realizing I’dhad enough of corporate life. In getting mycompany off of the ground, I would wakeat the crack of dawn, fire up the coffee potand spend a few hours working on mydreams before heading into the office.After three months of early mornings, itseemed only right that I name mycompany after the place and time wherecoffee and business converged; thus, TheEntrepreneur Café, LLC was born. I don’tthink that my company’s name follows allof the rules either, but there is anexception to these rules. If the name youare considering has deep personal meaningas it relates to your business, then, by allmeans, you should go with it.

A recent search turned up countlessorganizations with the name Tsunami inthe title. When looking to name yourcompany, try avoiding names thatincorporate national disasters. Be sure toweed out other questionable names thatmay leave readers with a negativeconnotation. Avoid names that might beseen as divisive in nature. Stay away fromnames that have a connection withindividuals whose character has comeunder question. Lastly, try not to overusenames or terms that have a connectionwith a particular region or period, since it’seasy for the name to lose its uniqueness.Whether or not you have a well establishedbusiness name, it’s important to rememberthat these same naming rules can beapplied if you are looking to launch anew product or introduce a new service.

CAVANAUGH L. GRAY (cgray@ecafellc.com) isdirector of business development for TheEntrepreneur Café, LLC, 877-511-4820. Formore information on developing a companyname, or to read a chapter from his new book,“The Entrepreneurial Spirit Lives: 25 Tales toHelp Entrepreneurs Start, Grow, and Succeedin Small Business,” log on towww.ecafellc.com. For more information onhow to start, grow and succeed in smallbusiness, like us on Facebook, follow us onTwitter @TheECafe and connect with us onLinkedIn.

Gray

BY CAVANAUGH L. GRAYSBJ CONTRIBUTOR

add leverage to the estate planningaspect of a CLAT. For example, if theproperty appreciates significantlyduring the life of the trust, in partbecause of a low starting point,beneficiaries could receive the property at a higher value when thetrust terminates without anycorresponding increase in potential taxliability.

Although tax law requires that allpayment amounts to the charity bespecified when the CLAT is established,it does not require that each annualpayment be the same. What’s known asa shark-fin CLAT takes advantage ofthis by making minimal paymentsthroughout most of the trust’s life, witha balloon payment in the final year ofthe trust — large enough to cover theamount necessary for the trust to earn a

100 percent gift tax deduction,according to the IRS discount (hurdle)rate. Keeping the payments smallduring all but the final year of the trust may help the assets inside thetrust appreciate more. And, anyappreciation in excess of the hurdle rate may be passed to the heirs free ofgift tax.

As you no doubt see, CLATs can becomplicated. If you want to establishone, be sure to talk to your financialadvisor and tax advisor and makecertain your CLAT is establishedcorrectly and complies with allapplicable requirements.

MICHAEL P. TISON is an investment advisorand registered principal with RaymondJames Financial Services, Inc., with officesin Harrisburg and Marion. He can bereached at 618-253-4444 or michael.tison@raymondjames.com.

TAX: Taking the bite out of gift taxesFROM PAGE 11