Allied Construction IndustriesYour Primary Resource for Commercial ConstructionFall 2014

Years

ALLIED CONSTRUCTION INDUSTRIES

Celebrating

85CTIOU NRT IS NN D

O U

C S TD RE II EL SLA

Annual PicnicEconomic ForecastAwards LuncheonConstruction Career Days

What’s Inside:

Affordable Care Act Deadlines Near

2014 Build Ohio Award Recepients

Ohio Website Promotes Construction Careers Amid Worker Shortage

ACI's BIM & IPD – the Next Plan Room Strategy

Construction Contractor Fraud, a Critical Q&A

BWC Update

The Cincinnati Constructor is an official publication of Allied Construction Industries, 3 Kovach Drive, Cincinnati, Ohio 45215. For information, advertising, rates or change of address, contact ACI at 513-221-8020. Submitted articles and editorials do not represent the opinions of Allied Construction Industries’ governing body.

Fall 2014

Allied Construction Industries

Executive Committee Steve Klinker, President

Mark Douglas, First Vice PresidentMajid Samarghandi, Second Vice President

Phil O’Brien, SecretaryMark Weber, Treasurer

Kay Fischer, Past President

Board of DirectorsSteve Klinker, President

Matt BarryEric Browne

Mark DouglasSteve EderKay Fischer Jim Flach

Bill Geisen Sherry MalottPhil NeumannPhil O’Brien

Majid SamarghandiRobert Smyth Mike StrawserMark Weber

Staff

Terry PhillipsExecutive Director

Linda BachEducation Manager & Assistant Director

Kimberly Cobaugh, CPAAccounting Manager

Erica SchwegmanMembership Manager

Christie FarrowEvents Manager

Samantha BrownSafety Manager

Jennifer KerrOffice Administrator

Candace OakleyConstruction News Assistant

Lois WittekindConstruction News Assistant

Dan WrightInformation Technology & Plan Room Manager

Lauren Stone Administrative Assistant

Cheri ScherpenbergSafety Assistant

Eric Scherpenburg, Tri-State Area Safety Council

Anne MitchellSpirit of Construction Middle School

Message From the President 4

October is Now Behind Us 4

Welcome New 5Members

We Would Like To Hear From You 7

Annual Picnic 2014 8

10Affordable Care Act Deadlines Near

12ACI’s 1st Annual Awards Luncheon

BWC Update 15

AGC Economic Forecast 2015 16

2014 Build Ohio Award Recepients 17

Ohio Website Promotes Construction Careers Amid Worker Shortage 18

2014 OKI Construction Career Days 20

ACI's BIM & IPD – the Next Plan Room Strategy 22

Construction Contractor Fraud, a Critical Q&A 24

Business News 25

Advertiser Index 26

Table of Contents

We are now accepting advertising for 2015 in ACI’s The Constructor magazine

The Constructor magazine can showcase your products and services to

over 580 construction-related firms four times a year.

Call Christie at513-221-8020

Reserve Your Ad Today!

The Cincinnati Constructor is an official publication of Allied Construction Industries, 3 Kovach Drive, Cincinnati, Ohio 45215. For information, advertising, rates or change of address, contact ACI at 513-221-8020. Submitted articles and editorials do not represent the opinions of Allied Construction Industries’ governing body.

Fall 2014

Allied Construction Industries

Executive Committee Steve Klinker, President

Mark Douglas, First Vice PresidentMajid Samarghandi, Second Vice President

Phil O’Brien, SecretaryMark Weber, Treasurer

Kay Fischer, Past President

Board of DirectorsSteve Klinker, President

Matt BarryEric Browne

Mark DouglasSteve EderKay Fischer Jim Flach

Bill Geisen Sherry MalottPhil NeumannPhil O’Brien

Majid SamarghandiRobert Smyth Mike StrawserMark Weber

Staff

Terry PhillipsExecutive Director

Linda BachEducation Manager & Assistant Director

Kimberly Cobaugh, CPAAccounting Manager

Erica SchwegmanMembership Manager

Christie FarrowEvents Manager

Samantha BrownSafety Manager

Jennifer KerrOffice Administrator

Candace OakleyConstruction News Assistant

Lois WittekindConstruction News Assistant

Dan WrightInformation Technology & Plan Room Manager

Lauren Stone Administrative Assistant

Cheri ScherpenbergSafety Assistant

Eric Scherpenburg, Tri-State Area Safety Council

Anne MitchellSpirit of Construction Middle School

Message From the President 4

October is Now Behind Us 4

Welcome New 5Members

We Would Like To Hear From You 7

Annual Picnic 2014 8

10Affordable Care Act Deadlines Near

12ACI’s 1st Annual Awards Luncheon

BWC Update 15

AGC Economic Forecast 2015 16

2014 Build Ohio Award Recepients 17

Ohio Website Promotes Construction Careers Amid Worker Shortage 18

2014 OKI Construction Career Days 20

ACI's BIM & IPD – the Next Plan Room Strategy 22

Construction Contractor Fraud, a Critical Q&A 24

Business News 25

Advertiser Index 26

Table of Contents

We are now accepting advertising for 2015 in ACI’s The Constructor magazine

The Constructor magazine can showcase your products and services to

over 580 construction-related firms four times a year.

Call Christie at513-221-8020

Reserve Your Ad Today!

Fall 20144

Message from the President

Steve Klinker, President, ACI

On October 22, 2014 ACI held its first ever Leadership Luncheon at Cooper Creek Event Center in Blue Ash. By all accounts and from the feedback we received, the event was well received by the attendees. If you missed it please consider attending next year. It is something that we hope will be an annual event. The Luncheon was held to celebrate and honor those who have helped to

make ACI what it is today. These individuals were nominated by you, the membership. A total of twelve individuals were honored for their contributions. Many more people could have been honored, and I am sure they will be in future years. What was also striking is that 22 companies were recognized for being members more than 50 years. That is correct, 50 Years! Four companies have been 75-year members dating back to 1930. That is simply amazing considering the industry that we all serve. Many have survived both the great depression and the great recession. Congratulations to these members. Our city and our industry have a reputation for being hard working, no nonsense, type of people. There is no better testament to that reputation than the longevity of so many companies.

ACI is proud to share its history with so many organizations. We are not just made up of the staff and the Board of Directors, but many committees. These committees are where a major portion of the work is accomplished at ACI. Without them, ACI could not function. If you have never participated in a committee I would encourage you to do so. Most of the people honored at the Leadership Luncheon have never served on the Board, they are long term committee members who work tirelessly to support ACI in its efforts to promote the construction industry. They are part of the Leadership at ACI whether they see themselves as such or not. Person after person commented at the awards luncheon that what they have put into the organization has been returned many fold as far as friendships, networking, education, and overall industry knowledge. Based on my experience I could not agree more. Please consider becoming involved.

Finally, many thanks to the 2014 Leaders who were recognized:

Community Outreach - Daniel OwensCornerstone Award – Jay MeyersDistinguished Service - Scott Brown, Dan Denier, Sue Meyer, Greg Moratschek, Scott Purdy, and Scott SmithIndustry Advocate- Timothy BeischelRising Star - Charlie Fischer Jr. and Bryan BeischelWorkforce Development – Mike Strawser

Thanks to the Leaders

Fall 2014 5

October is Now Behind UsOctober and November flew by and as we head into December and await the long, cold winter, I'd like to linger just a minute on October. The tenth month of the year stands out as a time of transition and interestingly enough it's hard to find anyone that doesn't enjoy the great weather, colorful leaves, and football. As this seasonal transition occurs, work projects are cranking to beat

deadlines or coming to a close and plans for the new year are in full swing. 2015 is right around the corner. For ACI, October is now officially Membership Appreciation Month. For the first time in 85 years, ACI has the opportunity to thank and reward members who have shown outstanding support to the industry via their work in ACI. The first annual Leadership Appreciation Luncheon held on the 22nd honored twelve members along with 22 companies that have been members for over 50 years and including 4 for over 75 years. What an accomplishment! We will continue this new tradition of membership

appreciation and while we could not possibly honor every deserving member this first year, please know that every committee member, Board member and volunteer makes ACI what it is today. Your time and talent are not only critical, but also greatly appreciated. I hope you attended the luncheon but if not, please see the full story in this edition. Closing this time of transition, ACI also ends October with the 2015 budget in place, staff and committee goals for the new year determined and with expectations of coming growth. We understand that with our current goals, our work is a long way from being finished. Workforce issues, advocacy concerns, new technology, along with the industry image are just a few of the topics that we will focus on in the coming months. ACI's mission is unchanged – we exist to help members grow by networking, advocacy, education and safety. While the ACI Board will renew the Strategic Plan in 2015, the focus will continue to be on members and how we can add value to your company. We'd like your feedback and my door is always open.

Terry PhillipsExecutive Director, ACI

Frederick's LandscapingContact: Katie ClarkPhone: 513-821-9407Specialty: Commercial grounds care and residential landscape design/build, irrigation services, snow management.

Kiesland Development Services, Inc.Contact: Rich HughesPhone: 513-554-1200Specialty: Design and build manufacturing/distribution facilities, medical/dental offices, retail centers and corporate headquarters.

The Model GroupContact: David DaughertyPhone: 513-559-0048Specialty: Multi-Family Development.

Knose Concrete Construction, Inc.Contact: Dennis KnosePhone: 513-738-8200Specialty: Commercial and industrial concrete construction.

Talent Assessment and Development LLCContact: Ann RohrerPhone: 314-691-6039Specialty: TAD supports organizations in integrating their talent management efforts into a consistent approach that aligns with business strategies.

KEYECO, LLCContact: Raymond KellyPhone: 513 563-3078Specialty: Plumbing and HVAC installation.

Net Quest ServicesContact: Dwight QuinnPhone: 513-234-8646Specialty: Excavation, earth retention, auger casting, carpentry, piping, roofing, doors and hardware.

StructSure ScaffoldingContact: Jim RyanPhone: 314-633-4934Specialty: Scaffolding and insulation.

R.J. Corman Railroad GroupContact: Jason BrownPhone: 859-881-2400Specialty: Owning and operating ten shortlines, providing emergency rail services associated with derailments and natural disasters, switching, track construction, track material distribution, signal design/construction, aircraft maintenance.

Jarvis Mechanical ContractorsContact: Tony StyonsPhone: 513-831-0055Specialty: Design/building with business services including plumbing, pipefitting and HVAC

Cooley FlooringContact: Bob CooleyPhone: 513-262-3252Specialty: Flooring installations.

The Fence CompanyContact: Gina DonisiPhone: 513-697-9006Specialty: Residential, commercial, industrial fence installation, hand rail, guard rail

Guardian Fall ProtectionContact: Jon FickenworthPhone: 513-446-8135Specialty: Manufacturing of fall protection and related safety products.

Dayton Sweeping Service, IncContact: Viki KroegerPhone: 937-262-0123Specialty: Construction and street sweeping, parking lot sweeping, power washing and snow services.

Welcome New ACI Members

For membership information contact Erica Schwegman, Membership Manager

ALLIED CONSTRUCTION INDUSTRIESMEMBER

Fall 20144

Message from the President

Steve Klinker, President, ACI

On October 22, 2014 ACI held its first ever Leadership Luncheon at Cooper Creek Event Center in Blue Ash. By all accounts and from the feedback we received, the event was well received by the attendees. If you missed it please consider attending next year. It is something that we hope will be an annual event. The Luncheon was held to celebrate and honor those who have helped to

make ACI what it is today. These individuals were nominated by you, the membership. A total of twelve individuals were honored for their contributions. Many more people could have been honored, and I am sure they will be in future years. What was also striking is that 22 companies were recognized for being members more than 50 years. That is correct, 50 Years! Four companies have been 75-year members dating back to 1930. That is simply amazing considering the industry that we all serve. Many have survived both the great depression and the great recession. Congratulations to these members. Our city and our industry have a reputation for being hard working, no nonsense, type of people. There is no better testament to that reputation than the longevity of so many companies.

ACI is proud to share its history with so many organizations. We are not just made up of the staff and the Board of Directors, but many committees. These committees are where a major portion of the work is accomplished at ACI. Without them, ACI could not function. If you have never participated in a committee I would encourage you to do so. Most of the people honored at the Leadership Luncheon have never served on the Board, they are long term committee members who work tirelessly to support ACI in its efforts to promote the construction industry. They are part of the Leadership at ACI whether they see themselves as such or not. Person after person commented at the awards luncheon that what they have put into the organization has been returned many fold as far as friendships, networking, education, and overall industry knowledge. Based on my experience I could not agree more. Please consider becoming involved.

Finally, many thanks to the 2014 Leaders who were recognized:

Community Outreach - Daniel OwensCornerstone Award – Jay MeyersDistinguished Service - Scott Brown, Dan Denier, Sue Meyer, Greg Moratschek, Scott Purdy, and Scott SmithIndustry Advocate- Timothy BeischelRising Star - Charlie Fischer Jr. and Bryan BeischelWorkforce Development – Mike Strawser

Thanks to the Leaders

Fall 2014 5

October is Now Behind UsOctober and November flew by and as we head into December and await the long, cold winter, I'd like to linger just a minute on October. The tenth month of the year stands out as a time of transition and interestingly enough it's hard to find anyone that doesn't enjoy the great weather, colorful leaves, and football. As this seasonal transition occurs, work projects are cranking to beat

deadlines or coming to a close and plans for the new year are in full swing. 2015 is right around the corner. For ACI, October is now officially Membership Appreciation Month. For the first time in 85 years, ACI has the opportunity to thank and reward members who have shown outstanding support to the industry via their work in ACI. The first annual Leadership Appreciation Luncheon held on the 22nd honored twelve members along with 22 companies that have been members for over 50 years and including 4 for over 75 years. What an accomplishment! We will continue this new tradition of membership

appreciation and while we could not possibly honor every deserving member this first year, please know that every committee member, Board member and volunteer makes ACI what it is today. Your time and talent are not only critical, but also greatly appreciated. I hope you attended the luncheon but if not, please see the full story in this edition. Closing this time of transition, ACI also ends October with the 2015 budget in place, staff and committee goals for the new year determined and with expectations of coming growth. We understand that with our current goals, our work is a long way from being finished. Workforce issues, advocacy concerns, new technology, along with the industry image are just a few of the topics that we will focus on in the coming months. ACI's mission is unchanged – we exist to help members grow by networking, advocacy, education and safety. While the ACI Board will renew the Strategic Plan in 2015, the focus will continue to be on members and how we can add value to your company. We'd like your feedback and my door is always open.

Terry PhillipsExecutive Director, ACI

Frederick's LandscapingContact: Katie ClarkPhone: 513-821-9407Specialty: Commercial grounds care and residential landscape design/build, irrigation services, snow management.

Kiesland Development Services, Inc.Contact: Rich HughesPhone: 513-554-1200Specialty: Design and build manufacturing/distribution facilities, medical/dental offices, retail centers and corporate headquarters.

The Model GroupContact: David DaughertyPhone: 513-559-0048Specialty: Multi-Family Development.

Knose Concrete Construction, Inc.Contact: Dennis KnosePhone: 513-738-8200Specialty: Commercial and industrial concrete construction.

Talent Assessment and Development LLCContact: Ann RohrerPhone: 314-691-6039Specialty: TAD supports organizations in integrating their talent management efforts into a consistent approach that aligns with business strategies.

KEYECO, LLCContact: Raymond KellyPhone: 513 563-3078Specialty: Plumbing and HVAC installation.

Net Quest ServicesContact: Dwight QuinnPhone: 513-234-8646Specialty: Excavation, earth retention, auger casting, carpentry, piping, roofing, doors and hardware.

StructSure ScaffoldingContact: Jim RyanPhone: 314-633-4934Specialty: Scaffolding and insulation.

R.J. Corman Railroad GroupContact: Jason BrownPhone: 859-881-2400Specialty: Owning and operating ten shortlines, providing emergency rail services associated with derailments and natural disasters, switching, track construction, track material distribution, signal design/construction, aircraft maintenance.

Jarvis Mechanical ContractorsContact: Tony StyonsPhone: 513-831-0055Specialty: Design/building with business services including plumbing, pipefitting and HVAC

Cooley FlooringContact: Bob CooleyPhone: 513-262-3252Specialty: Flooring installations.

The Fence CompanyContact: Gina DonisiPhone: 513-697-9006Specialty: Residential, commercial, industrial fence installation, hand rail, guard rail

Guardian Fall ProtectionContact: Jon FickenworthPhone: 513-446-8135Specialty: Manufacturing of fall protection and related safety products.

Dayton Sweeping Service, IncContact: Viki KroegerPhone: 937-262-0123Specialty: Construction and street sweeping, parking lot sweeping, power washing and snow services.

Welcome New ACI Members

For membership information contact Erica Schwegman, Membership Manager

ALLIED CONSTRUCTION INDUSTRIESMEMBER

6 Fall 2014

“Time flies when you're having fun.” This is one of the oldest clichés in the book, but it is evidently and undeniably true. Don't believe me? Take a trip down memory lane of the past 85 y e a r s A l l i e d C o n s t r u c t i o n Industries has been serving the commercial construction industry.

Whether it's the safety & education classes where you gain the knowledge to help your company grow or the Annual Meeting and Golf Outing where you meet that one potential business partner, you have been helping create the memories and fun that is your ACI. As we wrap up a very exciting 85th year, I want to take the time to meet with each and every member company to hear all about your ACI membership experiences. No matter how long you have been with ACI, I want you to know what great things we are doing and what we can do better to support you and all of our members. Our number one priority is YOU and

ALLIED CONSTRUCTION INDUSTRIESMEMBER

We Would Like To Hear From You

YOUR SUCCESS. Just as your company grows, so does ACI. Don't hesitate a moment longer to have your voice heard by the Tri-State's largest commercial construction association! Pick up the phone or shoot an email to contact me to set up a meeting. I would love to visit your office and learn more about you and your company so ACI can continue to support all of your membership needs.

Office: 513-221-8020 Cell: 513-678-2124 E-mail: eschwegman@aci-construction.org

Erica Schwegman, ACIMembership Manager

7Fall 2014

6 Fall 2014

“Time flies when you're having fun.” This is one of the oldest clichés in the book, but it is evidently and undeniably true. Don't believe me? Take a trip down memory lane of the past 85 y e a r s A l l i e d C o n s t r u c t i o n Industries has been serving the commercial construction industry.

Whether it's the safety & education classes where you gain the knowledge to help your company grow or the Annual Meeting and Golf Outing where you meet that one potential business partner, you have been helping create the memories and fun that is your ACI. As we wrap up a very exciting 85th year, I want to take the time to meet with each and every member company to hear all about your ACI membership experiences. No matter how long you have been with ACI, I want you to know what great things we are doing and what we can do better to support you and all of our members. Our number one priority is YOU and

ALLIED CONSTRUCTION INDUSTRIESMEMBER

We Would Like To Hear From You

YOUR SUCCESS. Just as your company grows, so does ACI. Don't hesitate a moment longer to have your voice heard by the Tri-State's largest commercial construction association! Pick up the phone or shoot an email to contact me to set up a meeting. I would love to visit your office and learn more about you and your company so ACI can continue to support all of your membership needs.

Office: 513-221-8020 Cell: 513-678-2124 E-mail: eschwegman@aci-construction.org

Erica Schwegman, ACIMembership Manager

7Fall 2014

98 Fall 2014

2014Annual PicnicACI's 69th Annual Picnic was held on September 11, 2014 at The Kolping Center on Mills Road in Mt. Healthy. Thunderbay again entertained everyone with great music. Members were able to participate in Guess the Penny Jar, Guess the Candy Jar, Egg Toss, Water Balloon Toss and the Cornhole Tournament. This years' Cornhole Tournament had a $300 purse with the first place team receiving 2 - $100 gift certificates and 2 - $50 gift certificates to the second place team. Congratulations to Brad Wilhelm and Alex Neumann with Universal Contracting Corp., on their first place win. Second place went to Patrick Lewis and Josh Eschenbach with John R. Jurgensen. The winners of the egg toss were Eric Hazlett and Jeremy Redmon from Loveland Excavating. Congratulations everyone and thank you for again making the ACI Annual Picnic a success.

Fall 2014

98 Fall 2014

2014Annual PicnicACI's 69th Annual Picnic was held on September 11, 2014 at The Kolping Center on Mills Road in Mt. Healthy. Thunderbay again entertained everyone with great music. Members were able to participate in Guess the Penny Jar, Guess the Candy Jar, Egg Toss, Water Balloon Toss and the Cornhole Tournament. This years' Cornhole Tournament had a $300 purse with the first place team receiving 2 - $100 gift certificates and 2 - $50 gift certificates to the second place team. Congratulations to Brad Wilhelm and Alex Neumann with Universal Contracting Corp., on their first place win. Second place went to Patrick Lewis and Josh Eschenbach with John R. Jurgensen. The winners of the egg toss were Eric Hazlett and Jeremy Redmon from Loveland Excavating. Congratulations everyone and thank you for again making the ACI Annual Picnic a success.

Fall 2014

10 Fall 2014

Affordable Care Act Deadlines NearMember Article

11

3. Transitional Reinsurance Fee As previously mentioned, one of the main components of health care reform is the marketplaces or exchanges where individuals can go to get health coverage. It is anticipated that the carriers participating in these exchanges or marketplaces will experience adverse selection. In other words, initially there will be a lot of sick and unhealthy people signing up for coverage under the exchanges or marketplaces and their premiums probably will not cover all the claims. As a result, all group health plans have to pay a transitional reinsurance fee to help stabilize the premiums for the products being offered through the health care exchanges or marketplaces. In short, the transitional reinsurance fee is designed to help compensate the carriers participating in the marketplaces or exchanges. The reinsurance fee is only in place for 2014, 2015 and 2016. The annual rate for 2014 is $63 per person covered under the plan and for 2015 the annual rate per person is $44. The rates have not been released for 2016. In the case of a fully insured health plan, the carrier will pay the reinsurance fee but, not surprisingly, the fee has been built into the premiums. In the case of a self-funded health plan, the employer has to report and pay the reinsurance fee. The employer has to report the number of people participating in the self-funded health plan to the government by November 15, 2014.

The government will then invoice the employer for the transitional reinsurance fee. The fee has to be paid electronically and can be paid in either one or two installments. If the employer wants to pay the entire amount in one installment, the payment of $63 per person is due January 15, 2015. If the employer wants to pay the fee in two payments, the first payment of $52.50 per person is due January 15, 2015, and the second installment of $10.50 per person will be due November 15, 2015.

Here is the link to the government's webpage listing the transitional reinsurance fee rules.

h t t p : / / w w w . c m s . g o v / C C I I O / P r o g r a m s - a n d -Ini t ia t ives /Premium-Stabi l izat ion-Programs/The-Trans i t ional -Reinsurance-Program/Reinsurance-Contributions.html

The government is still in the process of developing the reporting forms but, if you sponsor a self-funded health plan, now is the time to starting gathering the information. As a final note, the IRS has ruled the transitional reinsurance fee is tax deductible and the Department of Labor has ruled that employers can require the employees to pay some or all the transitional reinsurance fee without violating ERISA.

For more information, contact attorney Paul Routh who is our Benefits Law Group Manager at Dunlevey, Mahan & Furry (937) 223-6003.

There are three important deadlines right around the corner and October is the month to start focusing on them. 1. Health Care Reform

Reporting There are three main components or pieces to health care reform - (1)

the individual mandate; (2) the employer shared responsibility provisions also called the play or pay rules; and (3) the health care exchanges or marketplaces. The individual mandate requires most people to have health coverage or pay a penalty. The employer shared responsibility or play or pay rules require large employers to offer full time employees quality/affordable health coverage or pay a penalty. The health care exchanges or marketplaces are where people can go to get health coverage. Individuals may, depending on their household income, be eligible for government subsidies to help pay for their health coverage through the exchanges or marketplaces. Sections 6055 and 6056 of the Internal Revenue Code obligate most employers to provide certain information to the government and the employees. The government will use the information to determine (1) which individuals are eligible for subsidies under the exchanges or marketplaces and (2) whether the employer owes a penalty under the employer shared responsibility provision or play or pay rules. The employees will use the information when they complete their personal tax returns (i.e. Form 1040s). The IRS has released, in draft format, the forms (with the accompanying instructions) that employers have to complete to comply with these reporting requirements. There are four forms and the employer's size and whether the employer's group health plan is insured or self-funded dictate which forms and what sections of the forms the employer has to complete. Employers may, but are not required to, report data for 2014 which will be due early in 2015. It is doubtful many employers will report 2014 information. However, employers must start gathering the information beginning January 1, 2015, and will have to submit the forms to the IRS and provide the information to the employees early in 2016. The following is a brief summary of the rules.A. Small Employer – Fully Insured Health Plan If the employer has less than 50 full time (i.e. employees working 30 hours or more per week) and full time equivalent employees and the employer sponsors a fully insured health plan, the employer need not prepare and file any reports with the IRS or distribute anything to the employees.B. Small Employer – Self Funded Health Plan If the employer has less than 50 full time (i.e. employees working 30 hours or more per week) and full time equivalent employees but sponsors a self funded health plan, then the employer has to complete IRS Forms 1094-B and 1095-B and

submit both forms to the IRS and provide a copy of Form 1095-B to the employees.C. Large Employer – Fully Insured Health Plan If the employer has at least 50 full time (i.e. employees working 30 hours or more per week) and full time equivalent employees and sponsors a fully insured health plan, the employer has to complete only the top 2 parts of IRS Forms 1094-C plus Form 1095-C and submit both forms to the IRS and provide the employees a copy of Form 1095-C.D. Large Employer – Self Funded Health Plan If the employer has at least 50 full time (i.e. employees working 30 hours or more per week) and full time equivalent employees and sponsors a self funded health plan, the employer has to complete all 3 parts of IRS Forms 1094-C plus Form 1095-C and submit both forms to the IRS and provide the employees a copy of Form 1095-C to the employees.

Here are links to all four forms and the instructions. It is important to determine which forms you have to complete and to start gathering the data starting January 1, 2015.

http://www.irs.gov/pub/irs-dft/f1094b--dft.pdfhttp://www.irs.gov/pub/irs-dft/f1094c--dft.pdfhttp://www.irs.gov/pub/irs-dft/i109495b--dft.pdfhttp://www.irs.gov/pub/irs-dft/f1095b--dft.pdfhttp://www.irs.gov/pub/irs-dft/f1095c--dft.pdfhttp://www.irs.gov/pub/irs-dft/i109495c--dft.pdf

There are special transitional rules that provide simplified reporting methods for the 2015 calendar year. However, now is the time to start preparing for the reporting requirements.2. HPID (Health Plan Identifier) Almost everyone agrees the US health care system is not very efficient. To help streamline the system, group health plans will have to obtain and use a health plan identifier or HPID. The HPID is a uniform identification number health plans will use to receive and transmit data. If the employer sponsors a fully insured health plan, the insurance carrier will get the HPID. However, if the employer sponsors a self-funded health plan, the employer will have to get the HPID. If the self-funded health plan is considered a large plan, the due date to register and get the HPID is November 5, 2014. The due date for a small self-funded health plan is November 5, 2015. A self-funded health plan is considered large for these purposes if the self-funded health plan paid at least $5 million in claims during the previous calendar year.

The following is the government's website devoted to getting the HPID. This site contains educational material including videos on how to get the HPID.

http://www.cms.gov/Regulations-and-Guidance/HIPAA-Administrat ive-Simplif icat ion/Affordable-Care-Act/Health-Plan-Identifier.html

If you are sponsoring a self-funded health plan, now is the time to contact your third party administrator to start the process of getting your HPID.

Paul Routh & Bob Dunlevey Dunlevey, Mahan & Furry

Fall 2014

10 Fall 2014

Affordable Care Act Deadlines NearMember Article

11

3. Transitional Reinsurance Fee As previously mentioned, one of the main components of health care reform is the marketplaces or exchanges where individuals can go to get health coverage. It is anticipated that the carriers participating in these exchanges or marketplaces will experience adverse selection. In other words, initially there will be a lot of sick and unhealthy people signing up for coverage under the exchanges or marketplaces and their premiums probably will not cover all the claims. As a result, all group health plans have to pay a transitional reinsurance fee to help stabilize the premiums for the products being offered through the health care exchanges or marketplaces. In short, the transitional reinsurance fee is designed to help compensate the carriers participating in the marketplaces or exchanges. The reinsurance fee is only in place for 2014, 2015 and 2016. The annual rate for 2014 is $63 per person covered under the plan and for 2015 the annual rate per person is $44. The rates have not been released for 2016. In the case of a fully insured health plan, the carrier will pay the reinsurance fee but, not surprisingly, the fee has been built into the premiums. In the case of a self-funded health plan, the employer has to report and pay the reinsurance fee. The employer has to report the number of people participating in the self-funded health plan to the government by November 15, 2014.

The government will then invoice the employer for the transitional reinsurance fee. The fee has to be paid electronically and can be paid in either one or two installments. If the employer wants to pay the entire amount in one installment, the payment of $63 per person is due January 15, 2015. If the employer wants to pay the fee in two payments, the first payment of $52.50 per person is due January 15, 2015, and the second installment of $10.50 per person will be due November 15, 2015.

Here is the link to the government's webpage listing the transitional reinsurance fee rules.

h t t p : / / w w w . c m s . g o v / C C I I O / P r o g r a m s - a n d -Ini t ia t ives /Premium-Stabi l izat ion-Programs/The-Trans i t ional -Reinsurance-Program/Reinsurance-Contributions.html

The government is still in the process of developing the reporting forms but, if you sponsor a self-funded health plan, now is the time to starting gathering the information. As a final note, the IRS has ruled the transitional reinsurance fee is tax deductible and the Department of Labor has ruled that employers can require the employees to pay some or all the transitional reinsurance fee without violating ERISA.

For more information, contact attorney Paul Routh who is our Benefits Law Group Manager at Dunlevey, Mahan & Furry (937) 223-6003.

There are three important deadlines right around the corner and October is the month to start focusing on them. 1. Health Care Reform

Reporting There are three main components or pieces to health care reform - (1)

the individual mandate; (2) the employer shared responsibility provisions also called the play or pay rules; and (3) the health care exchanges or marketplaces. The individual mandate requires most people to have health coverage or pay a penalty. The employer shared responsibility or play or pay rules require large employers to offer full time employees quality/affordable health coverage or pay a penalty. The health care exchanges or marketplaces are where people can go to get health coverage. Individuals may, depending on their household income, be eligible for government subsidies to help pay for their health coverage through the exchanges or marketplaces. Sections 6055 and 6056 of the Internal Revenue Code obligate most employers to provide certain information to the government and the employees. The government will use the information to determine (1) which individuals are eligible for subsidies under the exchanges or marketplaces and (2) whether the employer owes a penalty under the employer shared responsibility provision or play or pay rules. The employees will use the information when they complete their personal tax returns (i.e. Form 1040s). The IRS has released, in draft format, the forms (with the accompanying instructions) that employers have to complete to comply with these reporting requirements. There are four forms and the employer's size and whether the employer's group health plan is insured or self-funded dictate which forms and what sections of the forms the employer has to complete. Employers may, but are not required to, report data for 2014 which will be due early in 2015. It is doubtful many employers will report 2014 information. However, employers must start gathering the information beginning January 1, 2015, and will have to submit the forms to the IRS and provide the information to the employees early in 2016. The following is a brief summary of the rules.A. Small Employer – Fully Insured Health Plan If the employer has less than 50 full time (i.e. employees working 30 hours or more per week) and full time equivalent employees and the employer sponsors a fully insured health plan, the employer need not prepare and file any reports with the IRS or distribute anything to the employees.B. Small Employer – Self Funded Health Plan If the employer has less than 50 full time (i.e. employees working 30 hours or more per week) and full time equivalent employees but sponsors a self funded health plan, then the employer has to complete IRS Forms 1094-B and 1095-B and

submit both forms to the IRS and provide a copy of Form 1095-B to the employees.C. Large Employer – Fully Insured Health Plan If the employer has at least 50 full time (i.e. employees working 30 hours or more per week) and full time equivalent employees and sponsors a fully insured health plan, the employer has to complete only the top 2 parts of IRS Forms 1094-C plus Form 1095-C and submit both forms to the IRS and provide the employees a copy of Form 1095-C.D. Large Employer – Self Funded Health Plan If the employer has at least 50 full time (i.e. employees working 30 hours or more per week) and full time equivalent employees and sponsors a self funded health plan, the employer has to complete all 3 parts of IRS Forms 1094-C plus Form 1095-C and submit both forms to the IRS and provide the employees a copy of Form 1095-C to the employees.

Here are links to all four forms and the instructions. It is important to determine which forms you have to complete and to start gathering the data starting January 1, 2015.

http://www.irs.gov/pub/irs-dft/f1094b--dft.pdfhttp://www.irs.gov/pub/irs-dft/f1094c--dft.pdfhttp://www.irs.gov/pub/irs-dft/i109495b--dft.pdfhttp://www.irs.gov/pub/irs-dft/f1095b--dft.pdfhttp://www.irs.gov/pub/irs-dft/f1095c--dft.pdfhttp://www.irs.gov/pub/irs-dft/i109495c--dft.pdf

There are special transitional rules that provide simplified reporting methods for the 2015 calendar year. However, now is the time to start preparing for the reporting requirements.2. HPID (Health Plan Identifier) Almost everyone agrees the US health care system is not very efficient. To help streamline the system, group health plans will have to obtain and use a health plan identifier or HPID. The HPID is a uniform identification number health plans will use to receive and transmit data. If the employer sponsors a fully insured health plan, the insurance carrier will get the HPID. However, if the employer sponsors a self-funded health plan, the employer will have to get the HPID. If the self-funded health plan is considered a large plan, the due date to register and get the HPID is November 5, 2014. The due date for a small self-funded health plan is November 5, 2015. A self-funded health plan is considered large for these purposes if the self-funded health plan paid at least $5 million in claims during the previous calendar year.

The following is the government's website devoted to getting the HPID. This site contains educational material including videos on how to get the HPID.

http://www.cms.gov/Regulations-and-Guidance/HIPAA-Administrat ive-Simplif icat ion/Affordable-Care-Act/Health-Plan-Identifier.html

If you are sponsoring a self-funded health plan, now is the time to contact your third party administrator to start the process of getting your HPID.

Paul Routh & Bob Dunlevey Dunlevey, Mahan & Furry

Fall 2014

12 Fall 2014

Over 200 ACI members attended the 1st Annual Leadership Awards Luncheon at the Cooper Creek Event Center on Oct. 22nd. Bob Goen from WARM 98's, Bob & Marianne In The Morning program, entertained members in his role as emcee. Award recipients were nominated by ACI members and a panel of judges reviewed the nomination forms and made the tough decision on who would be honored at the first luncheon. Twelve members from six categories were selected from the many deserving members who were nominated. Each honoree received a signed framed J. Miles Wolf print of the historic Union Terminal tiles that featured construction workers and the Cincinnati skyline.

A large part of ACI's longevity has been member commitment. Eighteen companies have been ACI members for 50 plus years. They are:

cHc Fabricating—52 yearsPerformance Contracting—53 YearsTurner Construction Company—53 YearsJess Hauer Masonry, Inc.—55 YearsLaForce—55 YearsTerracon—57 YearsWestern Hills Builders Supply—59 YearsImbus Roofing Company—59 YearsFenton Rigging—60 YearsThe William Lang & Sons Company—60 YearsNorwood Hardware & Supply Company—60 YearsDoran Transfer & Rigging—61 YearsSOFCO Erectors, Inc.—61 YearsDugan & Meyers Construction Company—61 YearsFlach Brothers Masonry, Inc. --65 YearsJ. Construction Company, Inc.—68 YearsPeck-Hannaford & Briggs Company—73 YearsCincinnati Floor Company, Inc.—74 Years

ACI’s 1st Annual Awards Luncheon

13

In addition, 4 companies have been ACI members for over 75 years. The ACI 75 year members are:

Messer Construction Company—82 YearsDalton Roofing—83 YearsHummel Industries—84 YearsT.H. Winston—84 Years

Michael Lee with M c K e n r i c k L e e Photography shared a beautiful night photograph of the Cincinnati skyline. E a c h c o m p a n y received a canvas p r i n t o f t h i s photograph, with 50 or 75 year member and the ACI logo.

Start thinking now about who you would like to nominate to receive an award at our 2015 Leadership Awards Luncheon!

Community Outreach Award

Presented to an active ACI member for their leadership efforts to increase public awareness of the construction industry as a viable career choice.

Cornerstone Award

Presented to an active ACI member who has been a pillar of strength in forming ACI’s foundation and supporting the

construction industry.

Daniel Owens

Shareholder

VonLehman & Company, Inc.

Jay Meyers

CEO, COO

Dugan & Meyers Construction Co.

Distinguished Service Award

Presented to an active ACI member for their leadership through service

as a board or committee member.

Industry Advocate Award

Presented to an active ACI member who has been a leader in advocating for the best interest

of the industry.

Workforce Development Award

Presented to an active ACI member for

leadership in presenting the need for skilled

construction workers to local and state leaders.

Scott Brown

Member Attorney

Frost Brown Todd

Sue Meyer

Safety Coordinator

cHc Fabricating

Dan Denier

Contract Manager/

Estimator

Denier Electric

Rising Star

Presented to a Young Professional who has shown their leadership on ACI committees and programs.

Greg Moratschek

President

Hummel Industries, Inc.

Scott Smith

Crane Specialist

Maxim Crane Works, LP

Scott Purdy

Safety Director

Fenton Rigging Co.

Mike Strawser

CEO

Valley Interior Systems, Inc.

Bryan Beischel

Cost Engineer

Turner Construction Co.

Charlie Fischer Jr.

Energy Consultant

Craftsman Electric, Inc.

Timothy Beischel

President

R.J. Beischel Building Co.

Fall 2014

12 Fall 2014

Over 200 ACI members attended the 1st Annual Leadership Awards Luncheon at the Cooper Creek Event Center on Oct. 22nd. Bob Goen from WARM 98's, Bob & Marianne In The Morning program, entertained members in his role as emcee. Award recipients were nominated by ACI members and a panel of judges reviewed the nomination forms and made the tough decision on who would be honored at the first luncheon. Twelve members from six categories were selected from the many deserving members who were nominated. Each honoree received a signed framed J. Miles Wolf print of the historic Union Terminal tiles that featured construction workers and the Cincinnati skyline.

A large part of ACI's longevity has been member commitment. Eighteen companies have been ACI members for 50 plus years. They are:

cHc Fabricating—52 yearsPerformance Contracting—53 YearsTurner Construction Company—53 YearsJess Hauer Masonry, Inc.—55 YearsLaForce—55 YearsTerracon—57 YearsWestern Hills Builders Supply—59 YearsImbus Roofing Company—59 YearsFenton Rigging—60 YearsThe William Lang & Sons Company—60 YearsNorwood Hardware & Supply Company—60 YearsDoran Transfer & Rigging—61 YearsSOFCO Erectors, Inc.—61 YearsDugan & Meyers Construction Company—61 YearsFlach Brothers Masonry, Inc. --65 YearsJ. Construction Company, Inc.—68 YearsPeck-Hannaford & Briggs Company—73 YearsCincinnati Floor Company, Inc.—74 Years

ACI’s 1st Annual Awards Luncheon

13

In addition, 4 companies have been ACI members for over 75 years. The ACI 75 year members are:

Messer Construction Company—82 YearsDalton Roofing—83 YearsHummel Industries—84 YearsT.H. Winston—84 Years

Michael Lee with M c K e n r i c k L e e Photography shared a beautiful night photograph of the Cincinnati skyline. E a c h c o m p a n y received a canvas p r i n t o f t h i s photograph, with 50 or 75 year member and the ACI logo.

Start thinking now about who you would like to nominate to receive an award at our 2015 Leadership Awards Luncheon!

Community Outreach Award

Presented to an active ACI member for their leadership efforts to increase public awareness of the construction industry as a viable career choice.

Cornerstone Award

Presented to an active ACI member who has been a pillar of strength in forming ACI’s foundation and supporting the

construction industry.

Daniel Owens

Shareholder

VonLehman & Company, Inc.

Jay Meyers

CEO, COO

Dugan & Meyers Construction Co.

Distinguished Service Award

Presented to an active ACI member for their leadership through service

as a board or committee member.

Industry Advocate Award

Presented to an active ACI member who has been a leader in advocating for the best interest

of the industry.

Workforce Development Award

Presented to an active ACI member for

leadership in presenting the need for skilled

construction workers to local and state leaders.

Scott Brown

Member Attorney

Frost Brown Todd

Sue Meyer

Safety Coordinator

cHc Fabricating

Dan Denier

Contract Manager/

Estimator

Denier Electric

Rising Star

Presented to a Young Professional who has shown their leadership on ACI committees and programs.

Greg Moratschek

President

Hummel Industries, Inc.

Scott Smith

Crane Specialist

Maxim Crane Works, LP

Scott Purdy

Safety Director

Fenton Rigging Co.

Mike Strawser

CEO

Valley Interior Systems, Inc.

Bryan Beischel

Cost Engineer

Turner Construction Co.

Charlie Fischer Jr.

Energy Consultant

Craftsman Electric, Inc.

Timothy Beischel

President

R.J. Beischel Building Co.

Fall 2014

14 Fall 2014 15 Fall 2014

ACI’s 2015 Annual Meeting

Thursday March 5

Northern Kentucky Convention Center

Featuring Keynote Speaker

Dhani Jones

14 Fall 2014 15 Fall 2014

ACI’s 2015 Annual Meeting

Thursday March 5

Northern Kentucky Convention Center

Featuring Keynote Speaker

Dhani Jones

16 Fall 2014 17

Dec 2, 2014 - Construction Technology Forecast: Harnessing Integration, Mobile, Sensors and Augmented Reality - Online Course

Dec 7, 2014 - Dec 12, 2014 - Construction Project Manager Course, Dallas TX

December 9, 2014 - AGC Lean Construction ProgramCincinnati, OH, ACI

Dec 10, 2014 - Dec 12, 2014 - Safety Management Training Class, St. Louis MO

Dec 15, 2014 - Federal Stormwater Program Update: Trends, Tools and Technology - Online Course

Jan 14, 2015 - Jan 16, 2015 - AGC Safety and Health Committee Conference, San Diego CA

February 22-28, 2015 - AGC of OhioAnnual Convention, Dominican Republic

March 18-21, 2015 - AGC of America’s 96th Annual Convention, San Juan, Puerto Rico

The Cincinnati Division of Ohio AGC hosted the annual AGC Financial Forecast for 2015 at the Queen City Club on Sept 11th. Back by popular demand were AGC Chief Economist Ken Simonson, Dr. LaVaughn Henry, Vice President &

AGC Economic Forecast

Senior Regional Officer of the Federal Reserve Bank of Cleveland, Cincinnati Branch and Lauren Della Bella, President SHP Leading Design and member of the Design Futures Executive Board. Our presenters shared their 2015 forecasts for the construction industry on a national, state and local level.

CONGRATULATIONS 2014 BUILD OHIO AWARD RECEPIENTS

RENOVATION THE KRILL CO., INC

John Carroll University Murphy Hall

NEW CONSTRUCTION UNDER 20 MILLION

MESSER CONSTRUCTION CO.,

The Connor Group Corporate Headquarters

SPECIALTY UNDER $7 MILLION

CONSTRUCTION SYSTEMS, INC.

OhioHealth CareConnect Deployment

SPECIALTY

OVER $7 MILLION

MOSSER CONSTRUCTION, INC

University of Toledo

Interprofessional Immersive Simulation Center

INDUSTRIAL HEAVY KOKOSING CONSTRUCTION CO.

Columbus Crossroads Project

CONSTRUCTION MANAGEMENT

SHOOK CONSTRUCTION CO.

St. Elizabeth Boardman Heath Center

NEW CONSTRUCTION OVER 20 MILLION

DONLEY’S, INC.

Tinkham Veale University Center

CONGRATULATIONS TO ALL THE FINALISTS

NEW CONSTRUCTION

UNDER $20 MILLION

C. T. Taylor Construction

Rudolph/Libbe, Inc

NEW CONSTRUCTION

Over $20 MILLION

Gilbane Building Co.

Lincoln Construction, Inc

Messer Construction Co.

The Ruhlin Co.

Shook Construction Co.

RENOVATION

Brexton, LLC

Infinity Construction Co., Inc.

The Ruhlin Co.

Thomas & Marker Construction

INDUSTRIAL HEAVY

Dugan & Meyers Construction Co.

E. S. Wagner Co.

SPECIALTY

UNDER $7 MILLION

OCP Contractors, Inc.

Settle Muter Electric, LTD

CONSTRUCTION MANAGEMENT

Messer Construction Co.

Turner Construction Co.

SPECIALTY

OVER $7 MILLION

Baker Concrete Construction, Inc.

Dugan & Meyers Construction Co.

Fall 2014

16 Fall 2014 17

Dec 2, 2014 - Construction Technology Forecast: Harnessing Integration, Mobile, Sensors and Augmented Reality - Online Course

Dec 7, 2014 - Dec 12, 2014 - Construction Project Manager Course, Dallas TX

December 9, 2014 - AGC Lean Construction ProgramCincinnati, OH, ACI

Dec 10, 2014 - Dec 12, 2014 - Safety Management Training Class, St. Louis MO

Dec 15, 2014 - Federal Stormwater Program Update: Trends, Tools and Technology - Online Course

Jan 14, 2015 - Jan 16, 2015 - AGC Safety and Health Committee Conference, San Diego CA

February 22-28, 2015 - AGC of OhioAnnual Convention, Dominican Republic

March 18-21, 2015 - AGC of America’s 96th Annual Convention, San Juan, Puerto Rico

The Cincinnati Division of Ohio AGC hosted the annual AGC Financial Forecast for 2015 at the Queen City Club on Sept 11th. Back by popular demand were AGC Chief Economist Ken Simonson, Dr. LaVaughn Henry, Vice President &

AGC Economic Forecast

Senior Regional Officer of the Federal Reserve Bank of Cleveland, Cincinnati Branch and Lauren Della Bella, President SHP Leading Design and member of the Design Futures Executive Board. Our presenters shared their 2015 forecasts for the construction industry on a national, state and local level.

CONGRATULATIONS 2014 BUILD OHIO AWARD RECEPIENTS

RENOVATION THE KRILL CO., INC

John Carroll University Murphy Hall

NEW CONSTRUCTION UNDER 20 MILLION

MESSER CONSTRUCTION CO.,

The Connor Group Corporate Headquarters

SPECIALTY UNDER $7 MILLION

CONSTRUCTION SYSTEMS, INC.

OhioHealth CareConnect Deployment

SPECIALTY

OVER $7 MILLION

MOSSER CONSTRUCTION, INC

University of Toledo

Interprofessional Immersive Simulation Center

INDUSTRIAL HEAVY KOKOSING CONSTRUCTION CO.

Columbus Crossroads Project

CONSTRUCTION MANAGEMENT

SHOOK CONSTRUCTION CO.

St. Elizabeth Boardman Heath Center

NEW CONSTRUCTION OVER 20 MILLION

DONLEY’S, INC.

Tinkham Veale University Center

CONGRATULATIONS TO ALL THE FINALISTS

NEW CONSTRUCTION

UNDER $20 MILLION

C. T. Taylor Construction

Rudolph/Libbe, Inc

NEW CONSTRUCTION

Over $20 MILLION

Gilbane Building Co.

Lincoln Construction, Inc

Messer Construction Co.

The Ruhlin Co.

Shook Construction Co.

RENOVATION

Brexton, LLC

Infinity Construction Co., Inc.

The Ruhlin Co.

Thomas & Marker Construction

INDUSTRIAL HEAVY

Dugan & Meyers Construction Co.

E. S. Wagner Co.

SPECIALTY

UNDER $7 MILLION

OCP Contractors, Inc.

Settle Muter Electric, LTD

CONSTRUCTION MANAGEMENT

Messer Construction Co.

Turner Construction Co.

SPECIALTY

OVER $7 MILLION

Baker Concrete Construction, Inc.

Dugan & Meyers Construction Co.

Fall 2014

18 Fall 2014 19

With building projects picking up, companies face a lack of skilled tradesmen.

What exactly do boilermakers do, and how much money do they earn? These and scores of other questions about construction jobs are answered in a new website — bui ldohio.org — that i s designed to encourage high-school students and others to c o n s i d e r a c a r e e r i n construction in order to address a growing worker shortage. The site went live a few days ago. “There was no statewide resource or clearinghouse of information people could go to if they were interested in construction,” said Andrea Ashley, vice president of government relations for the Associated General Contractors of Ohio, which created buildohio.org with the Ohio Contractors Association and other construction organizations and companies. The website includes detailed descriptions — and pay rates — of a variety of construction jobs; educational opportunities at technical centers, community colleges and four-year colleges; as well as a list of Ohio construction companies that offer paid apprenticeships. “We're in the midst of a mini-boom cycle, and we're all talking about the shortage and who will build Ohio,” said Rich Hobbs, president of the Associated General Contractors of Ohio. “Where will the workforce come from?” Videos on the website feature several female and minority workers. “We are pushing for more diversity in the workforce, in terms of race and gender,” Ashley said. “We tend to have this stigma of being an industry of middle-aged white men, and we want to show this isn't the case.” By the way, a boilermaker makes and installs boilers and other large containers that hold gases and liquids, and must be skilled in reading blueprints, casting and bending materials into the proper shapes and welding or bolting them together, according to buildohio.org. The average pay for an Ohio boilermaker is about $31 an hour and $60,000 a year. There are 193,500 construction workers in Ohio, and the average annual pay is $49,459, according to buildohio.org. “It has been tough to find people,” said Josh Corna, president of Columbus-based Corna Kokosing Construction Co., which has about 220 full-time employees. The company is starting to notice a shortage of skilled tradesmen, especially masons. “What I hope this

website does is pull the whole industry together to take this issue seriously and figure out what we need to do to have a capable workforce in the future,” he said. The Associated General Contractors represents vertical construction, such as hospitals, offices and apartment buildings, while the Ohio Contractors

A s s o c i a t i o n r e p r e s e n t s horizontal construction, such as roads, highways and bridges. B o t h f a c e a w o r k e r shortage as the economy i m p r o v e s , t h e p a c e o f

construction picks up and more construction workers retire. A recent national survey by the Associated General Contractors of America found that 83 percent of the companies surveyed are having problems filling craft-worker positions such as carpenters, equipment operators and laborers. During the recession, “we saw quite a few workers leave the industry in favor of the service sector and for the logistics segment,” said Chris Runyan, president of the Ohio Contractors Association. “Now that work is picking up, we're struggling to replenish the workforce.” There are shortages of field mechanics and operators of heavy machinery at road and bridge construction sites. “The equipment is more and more specialized, and the training and safety training is more extensive,” Runyan said. “The days of hiring someone, putting a shovel in their hands and saying, 'Go at it,' don't exist.” Apprenticeships are a way to learn and earn, and Corna Kokosing is one of the many companies listed on the buildohio.org website that offer this entry into the industry. “The backgrounds are varied, but we do hire a lot of people who come from a vocational background (for apprenticeships),” Corna said. Apprentices work during the day and take classes at night. The Apprenticeship Council of the Ohio Department of Job and Family Services oversees these apprentice programs, which must provide a minimum of 2,000 hours of on-the-job training and 144 hours per year of technical instruction. “You can make a very good living in construction,” Corna said. “I think there's this misconception that everyone needs to go to college to earn a living. There are things a machine can't do, so there will always be a need for skilled workers.”

Steve WartenbergThe Columbus Dispatchswartenberg@dispatch.com

Ohio Website Promotes Construction Careers Amid Worker Shortage

Fall 2014

18 Fall 2014 19

With building projects picking up, companies face a lack of skilled tradesmen.

What exactly do boilermakers do, and how much money do they earn? These and scores of other questions about construction jobs are answered in a new website — bui ldohio.org — that i s designed to encourage high-school students and others to c o n s i d e r a c a r e e r i n construction in order to address a growing worker shortage. The site went live a few days ago. “There was no statewide resource or clearinghouse of information people could go to if they were interested in construction,” said Andrea Ashley, vice president of government relations for the Associated General Contractors of Ohio, which created buildohio.org with the Ohio Contractors Association and other construction organizations and companies. The website includes detailed descriptions — and pay rates — of a variety of construction jobs; educational opportunities at technical centers, community colleges and four-year colleges; as well as a list of Ohio construction companies that offer paid apprenticeships. “We're in the midst of a mini-boom cycle, and we're all talking about the shortage and who will build Ohio,” said Rich Hobbs, president of the Associated General Contractors of Ohio. “Where will the workforce come from?” Videos on the website feature several female and minority workers. “We are pushing for more diversity in the workforce, in terms of race and gender,” Ashley said. “We tend to have this stigma of being an industry of middle-aged white men, and we want to show this isn't the case.” By the way, a boilermaker makes and installs boilers and other large containers that hold gases and liquids, and must be skilled in reading blueprints, casting and bending materials into the proper shapes and welding or bolting them together, according to buildohio.org. The average pay for an Ohio boilermaker is about $31 an hour and $60,000 a year. There are 193,500 construction workers in Ohio, and the average annual pay is $49,459, according to buildohio.org. “It has been tough to find people,” said Josh Corna, president of Columbus-based Corna Kokosing Construction Co., which has about 220 full-time employees. The company is starting to notice a shortage of skilled tradesmen, especially masons. “What I hope this

website does is pull the whole industry together to take this issue seriously and figure out what we need to do to have a capable workforce in the future,” he said. The Associated General Contractors represents vertical construction, such as hospitals, offices and apartment buildings, while the Ohio Contractors

A s s o c i a t i o n r e p r e s e n t s horizontal construction, such as roads, highways and bridges. B o t h f a c e a w o r k e r shortage as the economy i m p r o v e s , t h e p a c e o f

construction picks up and more construction workers retire. A recent national survey by the Associated General Contractors of America found that 83 percent of the companies surveyed are having problems filling craft-worker positions such as carpenters, equipment operators and laborers. During the recession, “we saw quite a few workers leave the industry in favor of the service sector and for the logistics segment,” said Chris Runyan, president of the Ohio Contractors Association. “Now that work is picking up, we're struggling to replenish the workforce.” There are shortages of field mechanics and operators of heavy machinery at road and bridge construction sites. “The equipment is more and more specialized, and the training and safety training is more extensive,” Runyan said. “The days of hiring someone, putting a shovel in their hands and saying, 'Go at it,' don't exist.” Apprenticeships are a way to learn and earn, and Corna Kokosing is one of the many companies listed on the buildohio.org website that offer this entry into the industry. “The backgrounds are varied, but we do hire a lot of people who come from a vocational background (for apprenticeships),” Corna said. Apprentices work during the day and take classes at night. The Apprenticeship Council of the Ohio Department of Job and Family Services oversees these apprentice programs, which must provide a minimum of 2,000 hours of on-the-job training and 144 hours per year of technical instruction. “You can make a very good living in construction,” Corna said. “I think there's this misconception that everyone needs to go to college to earn a living. There are things a machine can't do, so there will always be a need for skilled workers.”

Steve WartenbergThe Columbus Dispatchswartenberg@dispatch.com

Ohio Website Promotes Construction Careers Amid Worker Shortage

Fall 2014

20 Fall 2014

Megan HolthausACI Membership Manager

21

2014 OKI Construction Career DaysOKI (Ohio, Kentucky and Indiana) Construction Career Days were held at the Butler County Fair Grounds on September 24th and 25th. The two day event was generously funded by ODOT, the Spirit of Construction and local sponsors. ACI and the Construction Career Day committee worked hard to ensure the program was a success again this year.

The mission of the Construction Career Days is to improve the image of the construction industry in the eyes of today's high school students and plant the seeds for tomorrow's skilled workforce. With the increasing number of mature construction workers facing retirement, finding the next generation of workers is critical to the industry's future success.

High school students from Ohio, Northern Kentucky and Southeast Indiana who may be interested in exploring the construction industry as a career were invited to participate. A total of 1594 students from 29 schools attended Construction Career Days this year. Students were encouraged to learn and operate heavy equipment, perform hands-on activities and meet over 40 exhibitors, including local universities/colleges, contractors, suppliers, and other construction-related associations.

AGC of Ohio exhibited this year to promote the new BuildOhio.org website. Since the website was under a soft launch at the time, the association was able to receive input from the students on ease of navigating the site, quality of the information and how likely they would be to visit the site in the future.

Josh Burton and two other staff from Ohio Treasurer, Josh Mandel's office attended Career Days this year. They presented Construction Career Days with a proclamation from Governor Kasich's office. The guests had a great time interacting with the students and joining in some of the activities. They looked great in their green hardhats!

Many of the exhibitors participating this year were ACI members. Without their commitment to the future of the industry's workforce this event would not have been possible. These companies believe in the Construction Career Days mission. Thank you for all of your assistance!

To find out more information about OKI Construction Career Days, visit our website at

www.okiconstructioncareerdays.com

“The OKI Construction Career Day is a wonderful event that gives students a hands on approach in the construction field. The students enjoy meeting employers and leaning more about the various positions in the construction field. Each year, OKI delivers an exceptional opportunity. We can't wait until next year.”— Woodward Career Technical High School

“Construction Career Days is the best event in the region for exposing high school students to the potential careers that are available in the industry.”— Dugan & Meyers Construction Company

“I have been involved in every construction career days event since it started. It's AWESOME!! I have employed many that are LEADERS in our company today. I left the career days very excited about the future of Denier Electric and the construction industry!!” — Denier Electric

Fall 2014

20 Fall 2014

Megan HolthausACI Membership Manager

21

2014 OKI Construction Career DaysOKI (Ohio, Kentucky and Indiana) Construction Career Days were held at the Butler County Fair Grounds on September 24th and 25th. The two day event was generously funded by ODOT, the Spirit of Construction and local sponsors. ACI and the Construction Career Day committee worked hard to ensure the program was a success again this year.

The mission of the Construction Career Days is to improve the image of the construction industry in the eyes of today's high school students and plant the seeds for tomorrow's skilled workforce. With the increasing number of mature construction workers facing retirement, finding the next generation of workers is critical to the industry's future success.

High school students from Ohio, Northern Kentucky and Southeast Indiana who may be interested in exploring the construction industry as a career were invited to participate. A total of 1594 students from 29 schools attended Construction Career Days this year. Students were encouraged to learn and operate heavy equipment, perform hands-on activities and meet over 40 exhibitors, including local universities/colleges, contractors, suppliers, and other construction-related associations.

AGC of Ohio exhibited this year to promote the new BuildOhio.org website. Since the website was under a soft launch at the time, the association was able to receive input from the students on ease of navigating the site, quality of the information and how likely they would be to visit the site in the future.

Josh Burton and two other staff from Ohio Treasurer, Josh Mandel's office attended Career Days this year. They presented Construction Career Days with a proclamation from Governor Kasich's office. The guests had a great time interacting with the students and joining in some of the activities. They looked great in their green hardhats!

Many of the exhibitors participating this year were ACI members. Without their commitment to the future of the industry's workforce this event would not have been possible. These companies believe in the Construction Career Days mission. Thank you for all of your assistance!

To find out more information about OKI Construction Career Days, visit our website at

www.okiconstructioncareerdays.com

“The OKI Construction Career Day is a wonderful event that gives students a hands on approach in the construction field. The students enjoy meeting employers and leaning more about the various positions in the construction field. Each year, OKI delivers an exceptional opportunity. We can't wait until next year.”— Woodward Career Technical High School

“Construction Career Days is the best event in the region for exposing high school students to the potential careers that are available in the industry.”— Dugan & Meyers Construction Company

“I have been involved in every construction career days event since it started. It's AWESOME!! I have employed many that are LEADERS in our company today. I left the career days very excited about the future of Denier Electric and the construction industry!!” — Denier Electric

Fall 2014

2322 Fall 2014

ACI's BIM & IPD – the Next Plan Room StrategyJoin ACI in Bringing a Smart Built Culture to Cincinnati

Four facts that you can count on: 1. The transition from an industrial

economy to a knowledge economy p r e s e n t s c h a l l e n g e a n d opportunities.

2. Deploying business models for virtual delivery of planning, design

and construction services is a challenge. 3. Leveraging the experience of other industries that

completed that journey earlier is an opportunity. 4. ACI's BIM & IPD plan room

will help members transition to the knowledge economy.

Currently there are two game changers accelerating the built industry's transition to the knowledge economy. Building Information Modeling (BIM) - which is a digital planning and design process that enables virtual design and construction and Integrated Project Delivery (IPD) - a procurement and delivery strategy that empowers teams operating in the built environment to cooperatively and collaboratively provide planning, design and construction services. A group of members are now in the process of planning ACI's new BIM & IPD plan room which will embrace these game changers for the benefit our members. Bringing BIM and IPD to the plan room requires vision, leadership and advocacy of new generation business models that enable those who deploy them to compete in the new knowledge economy. Sophisticated consumers of planning design and construction services expect those delivering such services to deliver a “smart

building” with a low carbon footprint, accompanied by flexible and intelligent digital assets. A “smart building,” like a “smart phone” leverages the ocean of data available on the web to increase efficiency and productivity in operations and to reduce long term facility management costs. There are some in the built industry that currently possess the skills required to deliver a truly “smart building” but companies that participate in the creation and use of ACI's new BIM & IPD enabled plan room will be able to build such skills.

ACI intends to launch a BIM & IPD Enabled Plan Room over the course of the next year v ia a ser ies of interactive workshops and collaborative team building exercises and we want you to participate. There will be roles for every sector of the industry from the A & E firms to the subcontracting community. A c c o r d i n g l y , A C I members and partners will aide in the creation of the new plan

room by testing new business tools and processes as members of collaborative and integrated teams complete a series of small charitable projects. The goal and our request is to form cross disciplinary and cross generational teams with varied and unique skills and perspectives to complete simple charitable projects utilizing BIM and IPD in a low cost, low risk environment. ACI will facilitate formation of each team and will offer relevant training, as well as access to critical tools, processes and expertise. Each integrated team member is being asked to bring enthusiasm and a willingness to think outside the box!

James Salmon

Fall 2014

2322 Fall 2014

ACI's BIM & IPD – the Next Plan Room StrategyJoin ACI in Bringing a Smart Built Culture to Cincinnati

Four facts that you can count on: 1. The transition from an industrial

economy to a knowledge economy p r e s e n t s c h a l l e n g e a n d opportunities.

2. Deploying business models for virtual delivery of planning, design

and construction services is a challenge. 3. Leveraging the experience of other industries that

completed that journey earlier is an opportunity. 4. ACI's BIM & IPD plan room

will help members transition to the knowledge economy.

Currently there are two game changers accelerating the built industry's transition to the knowledge economy. Building Information Modeling (BIM) - which is a digital planning and design process that enables virtual design and construction and Integrated Project Delivery (IPD) - a procurement and delivery strategy that empowers teams operating in the built environment to cooperatively and collaboratively provide planning, design and construction services. A group of members are now in the process of planning ACI's new BIM & IPD plan room which will embrace these game changers for the benefit our members. Bringing BIM and IPD to the plan room requires vision, leadership and advocacy of new generation business models that enable those who deploy them to compete in the new knowledge economy. Sophisticated consumers of planning design and construction services expect those delivering such services to deliver a “smart

building” with a low carbon footprint, accompanied by flexible and intelligent digital assets. A “smart building,” like a “smart phone” leverages the ocean of data available on the web to increase efficiency and productivity in operations and to reduce long term facility management costs. There are some in the built industry that currently possess the skills required to deliver a truly “smart building” but companies that participate in the creation and use of ACI's new BIM & IPD enabled plan room will be able to build such skills.

ACI intends to launch a BIM & IPD Enabled Plan Room over the course of the next year v ia a ser ies of interactive workshops and collaborative team building exercises and we want you to participate. There will be roles for every sector of the industry from the A & E firms to the subcontracting community. A c c o r d i n g l y , A C I members and partners will aide in the creation of the new plan

room by testing new business tools and processes as members of collaborative and integrated teams complete a series of small charitable projects. The goal and our request is to form cross disciplinary and cross generational teams with varied and unique skills and perspectives to complete simple charitable projects utilizing BIM and IPD in a low cost, low risk environment. ACI will facilitate formation of each team and will offer relevant training, as well as access to critical tools, processes and expertise. Each integrated team member is being asked to bring enthusiasm and a willingness to think outside the box!

James Salmon

Fall 2014

24 Fall 2014

Business News

25

Fenton Rigging & Contracting, Inc. Purchases Hensley Industries

Fenton Rigging & Contracting, Inc. has purchased local competitor Hensley Industries, Inc. Fenton, a well-established industrial leader since 1898, pursued the acquisition as part of its long-term sustainable growth plan. “Although Hensley Industries has been a competitor of ours, we've always held them in the highest regard,” said Fenton CEO Timothy W. Besl. “Acquiring Hensley gives us the opportunity to enhance our first-rate personnel, increase our fleet of specialized rigging equipment and add to our customer base. All of these benefits fit directly into Fenton's growth model by allowing us to grow with all Fenton and Hensley customers while providing unparalleled expertise and innovation.” Fenton, whose headquarters are located at 2150 Langdon Farm Road in Cincinnati, comprises three divisions – rigging, contracting and shotcrete. The rigging division serves the industrial, commercial and contracting sectors; it specializes in rigging, millwrighting, equipment and facility maintenance, precision alignment, machine moving and specialty steel erection.

877-723-0073

Are you frustrated about safety? Every day, you hear about it. When driving your car, at work, home and

school… it never stops! Why?

Believe it or not, every day you tip the scale between life and death. I ask you to imagine, your family wrote this book to you. They want to convince you to be safe.

Perhaps you are an employee, manager, safety person, trainer, or on the safety committee and

you have become discouraged, lost the passion and can no longer convince others to be safe. Remember, everyone likes to be needed, wanted, and appreciated. It is my hope that you will find motivation within this book. Some of the content within was created just for you.

Book Available on Amazon.com, Amazon.co.uk, Amazon.de, Amazon.fr & Amazon.com-Kindle (E-Book

The Price of Safety-The Value of a Life

Q: Who is vulnerable to fraud?A: Every type of company is vulnerable to fraud, but especially construction contractors. Contractors have money coming into and going out of their office; equipment, tools, and supplies on job sites; and often, they have operations spread out across the city, state, and even the nation. For all these reasons, they

must always be on guard for fraudulent activity. Q: Where are you vulnerable to internal fraud?A: Where you are vulnerable to internal types of fraud will change as the company grows or takes on different kinds of jobs. You should address this question regularly and answer honestly. Sometimes fraud can be occurring right under your nose and by someone whom you have trusted for years. For example, say you have a project that produces an abundance of scrap metal. This material is a valuable commodity, especially during periods of economic uncertainty --- just look at the price of copper recently. An unscrupulous employee can order more metal than is needed for a job and hide the cost in the job reports. The extra metal can then be scrapped for cash, and may never be discovered if it is insignificant to the job as a whole. To prevent this type of fraud, make sure that no one person is responsible for both ordering materials and approving their costs. Additionally, someone other than the person ordering the materials should check the materials when they arrive at the job sites. Material budgets should also be prepared prior to the start of the job so that management or ownership knows the amount of materials needed for that job.Q: Can I decrease my fraud risk with internal controls?A: Yes. Construction companies are, unfortunately, subject to the same internal threats that all businesses face. To protect yourself and your employees, be proactive. Establish internal controls that make it difficult for fraudsters to succeed, such as segregating access to assets (cash, receivables, etc.) from access to record keeping. This makes it more difficult for a fraudster to embezzle and cover his tracks. Adopt a zero-tolerance policy toward any type of unethical behavior. Also, take the time to screen new employees and perform background checks to make sure you get top quality people with no skeletons in their closets.

No contractor can see everything that goes on at his or her construction company. But by always being alert to the latest fraud threats, you can increase the likelihood that you'll deter those who try to steal from you and catch those who do.Q: Are there external fraud risks? A: Yes, there are external fraud risks, too. Fraud doesn't stop at the job sites, but can happen in the office, also. To begin with, you must keep your office staff alert to external

scams and fraud of all sorts. One example that is shockingly simple is the "dead vendor" scheme. The fraudster sends you an invoice that appears to be legitimate from a company that is either closed or about to close because the owner of the company has either passed away or retired. Before the contractor realizes the company is "dead", the contractor remits payment for the invoice. To prevent this kind of scheme, use

an approved vendors list that is reviewed periodically. Also, train your staff to pay close attention to invoices and double check unfamiliar orders and vendors. If you frequently use electronic funds transfers to pay bills, make sure that such transfers require two people to complete the transaction. Not only will this deter theft by someone in-house, but will help protect you against “Phishing” scams --- Internet fraudsters can gain access to your computer, then attempt to steal money from your bank account. One story heard recently is that a company's controller was online paying bills for the company, and unbeknownst to her, opened a malicious email that gave the sender access to her computer. She then walked away from her desk for a few minutes, and when she returned, a large, electronic fund transfer was withdrawn from the company's account. She immediately asked her boss if he had made the transfer, and when he said “No”, she called the bank to put a stop-payment order on the transfer. But, by the time the banker tried to recall the money, he could not reverse the transaction because the funds had already been withdrawn and the account closed by the fraudster. Had the company required two authorizations to complete the transaction, the fraud would not have happened.

Jeff Babiak, CPA, is a Shareholder with VonLehman & Company Inc., CPAs and a specialist in the firm's Construction/Real Estate Services Group. He can be reached at 513-891-5911 or jbabiak@vlcpa.com.

Construction Contractor Fraud, a Critical Q&A

Jeff Babiak, CPA VonLehman & Company Inc.,

Member Article

Fall 2014

24 Fall 2014

Business News

25

Fenton Rigging & Contracting, Inc. Purchases Hensley Industries

Fenton Rigging & Contracting, Inc. has purchased local competitor Hensley Industries, Inc. Fenton, a well-established industrial leader since 1898, pursued the acquisition as part of its long-term sustainable growth plan. “Although Hensley Industries has been a competitor of ours, we've always held them in the highest regard,” said Fenton CEO Timothy W. Besl. “Acquiring Hensley gives us the opportunity to enhance our first-rate personnel, increase our fleet of specialized rigging equipment and add to our customer base. All of these benefits fit directly into Fenton's growth model by allowing us to grow with all Fenton and Hensley customers while providing unparalleled expertise and innovation.” Fenton, whose headquarters are located at 2150 Langdon Farm Road in Cincinnati, comprises three divisions – rigging, contracting and shotcrete. The rigging division serves the industrial, commercial and contracting sectors; it specializes in rigging, millwrighting, equipment and facility maintenance, precision alignment, machine moving and specialty steel erection.

877-723-0073

Are you frustrated about safety? Every day, you hear about it. When driving your car, at work, home and

school… it never stops! Why?

Believe it or not, every day you tip the scale between life and death. I ask you to imagine, your family wrote this book to you. They want to convince you to be safe.

Perhaps you are an employee, manager, safety person, trainer, or on the safety committee and

you have become discouraged, lost the passion and can no longer convince others to be safe. Remember, everyone likes to be needed, wanted, and appreciated. It is my hope that you will find motivation within this book. Some of the content within was created just for you.

Book Available on Amazon.com, Amazon.co.uk, Amazon.de, Amazon.fr & Amazon.com-Kindle (E-Book

The Price of Safety-The Value of a Life

Q: Who is vulnerable to fraud?A: Every type of company is vulnerable to fraud, but especially construction contractors. Contractors have money coming into and going out of their office; equipment, tools, and supplies on job sites; and often, they have operations spread out across the city, state, and even the nation. For all these reasons, they

must always be on guard for fraudulent activity. Q: Where are you vulnerable to internal fraud?A: Where you are vulnerable to internal types of fraud will change as the company grows or takes on different kinds of jobs. You should address this question regularly and answer honestly. Sometimes fraud can be occurring right under your nose and by someone whom you have trusted for years. For example, say you have a project that produces an abundance of scrap metal. This material is a valuable commodity, especially during periods of economic uncertainty --- just look at the price of copper recently. An unscrupulous employee can order more metal than is needed for a job and hide the cost in the job reports. The extra metal can then be scrapped for cash, and may never be discovered if it is insignificant to the job as a whole. To prevent this type of fraud, make sure that no one person is responsible for both ordering materials and approving their costs. Additionally, someone other than the person ordering the materials should check the materials when they arrive at the job sites. Material budgets should also be prepared prior to the start of the job so that management or ownership knows the amount of materials needed for that job.Q: Can I decrease my fraud risk with internal controls?A: Yes. Construction companies are, unfortunately, subject to the same internal threats that all businesses face. To protect yourself and your employees, be proactive. Establish internal controls that make it difficult for fraudsters to succeed, such as segregating access to assets (cash, receivables, etc.) from access to record keeping. This makes it more difficult for a fraudster to embezzle and cover his tracks. Adopt a zero-tolerance policy toward any type of unethical behavior. Also, take the time to screen new employees and perform background checks to make sure you get top quality people with no skeletons in their closets.

No contractor can see everything that goes on at his or her construction company. But by always being alert to the latest fraud threats, you can increase the likelihood that you'll deter those who try to steal from you and catch those who do.Q: Are there external fraud risks? A: Yes, there are external fraud risks, too. Fraud doesn't stop at the job sites, but can happen in the office, also. To begin with, you must keep your office staff alert to external

scams and fraud of all sorts. One example that is shockingly simple is the "dead vendor" scheme. The fraudster sends you an invoice that appears to be legitimate from a company that is either closed or about to close because the owner of the company has either passed away or retired. Before the contractor realizes the company is "dead", the contractor remits payment for the invoice. To prevent this kind of scheme, use

an approved vendors list that is reviewed periodically. Also, train your staff to pay close attention to invoices and double check unfamiliar orders and vendors. If you frequently use electronic funds transfers to pay bills, make sure that such transfers require two people to complete the transaction. Not only will this deter theft by someone in-house, but will help protect you against “Phishing” scams --- Internet fraudsters can gain access to your computer, then attempt to steal money from your bank account. One story heard recently is that a company's controller was online paying bills for the company, and unbeknownst to her, opened a malicious email that gave the sender access to her computer. She then walked away from her desk for a few minutes, and when she returned, a large, electronic fund transfer was withdrawn from the company's account. She immediately asked her boss if he had made the transfer, and when he said “No”, she called the bank to put a stop-payment order on the transfer. But, by the time the banker tried to recall the money, he could not reverse the transaction because the funds had already been withdrawn and the account closed by the fraudster. Had the company required two authorizations to complete the transaction, the fraud would not have happened.

Jeff Babiak, CPA, is a Shareholder with VonLehman & Company Inc., CPAs and a specialist in the firm's Construction/Real Estate Services Group. He can be reached at 513-891-5911 or jbabiak@vlcpa.com.

Construction Contractor Fraud, a Critical Q&A

Jeff Babiak, CPA VonLehman & Company Inc.,

Member Article

Fall 2014

26 Fall 2014

3-HAB, Inc. 23

Benjamin, Yocum & Heather, LLC 7

Blue Book, The 14

Janell Concrete & Masonry Equipment, Inc. Inside Front Cover

Loveland Excavating & Paving, Inc. 23

Mort, White, & Bushman 26

OnDemand Container 11

PFI, Inc Back Cover

Robbins, Kelly, Patterson & Tucker 22

Safety Alliance 25

Scherzinger Drilling 26

VonLehman & Company 25

ADVERTISER INDEX

1241 Nagel Road Cincinnati, Ohio 45255

ACI’s 2015 Event Calendar

January

·

Construction

Management Breakfast

1/29/15

February

·

Boot Camp 2/11/15

·

Safety Day 2/24/15

March

·

Annual Meeting 3/5/15

April

·

Tech Forum 4/23/15

May

·

Boot Camp 5/13/15

June

·

Reds Game 7/1/15

July

·

Golf Outing 7/27/15

August

·

Boot Camp 8/12/15

September

·

Annual Picnic 9/24/15

October

·

Annual Awards

Luncheon 10/1/15

November

·

Boot Camp 11/11/15

·

Steel Toes to Stilettoes

11/19/15

December

·

Holiday Open House

12/4/15

26 Fall 2014

3-HAB, Inc. 23

Benjamin, Yocum & Heather, LLC 7

Blue Book, The 14

Janell Concrete & Masonry Equipment, Inc. Inside Front Cover

Loveland Excavating & Paving, Inc. 23

Mort, White, & Bushman 26

OnDemand Container 11

PFI, Inc Back Cover

Robbins, Kelly, Patterson & Tucker 22

Safety Alliance 25

Scherzinger Drilling 26

VonLehman & Company 25

ADVERTISER INDEX

1241 Nagel Road Cincinnati, Ohio 45255

ACI’s 2015 Event Calendar

January

·

Construction

Management Breakfast

1/29/15

February

·

Boot Camp 2/11/15

·

Safety Day 2/24/15

March

·

Annual Meeting 3/5/15

April

·

Tech Forum 4/23/15

May

·

Boot Camp 5/13/15

June

·

Reds Game 7/1/15

July

·

Golf Outing 7/27/15

August

·

Boot Camp 8/12/15

September

·

Annual Picnic 9/24/15

October

·

Annual Awards

Luncheon 10/1/15

November

·

Boot Camp 11/11/15

·

Steel Toes to Stilettoes

11/19/15

December

·

Holiday Open House

12/4/15

PFI Inc.11257 Williamson RoadCincinnati, Ohio 45241

PH: 513-489-6710Fax: 513-489-7237

INC.

Authorized Distributor

INC.