Strategic Capital Investment: Leveraging Section 179 Expansion and Multi-Entity Structures in the Building Component Manufacturing Industry Post-OBBBA Carl Villella The recently enacted One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, marks a transformative moment for U.S. tax policy, particularly for capital-intensive sectors like building component manufacturing. This comprehensive legislation significantly expands Section 179... Read More August 2025 Issue #17313 Page 83
Economic Outlook: Resilience and Uncertainty Lesko Financial Services Team The first half of this year ended with the U.S. economy showing a resilience that forecasters weren’t expecting. Solid growth in earnings and jobs, plus a rebound after the chaos of early tariff announcements, powered past the pessimism and steep market declines of April and helped the... Read More August 2025 Issue #17313 Page 92
Tariffs, Countervailing Duties, and More: Optimizing Production Requires Optimizing the Inputs to Production Valerie Hansen On/off tariffs, the pending hike in countervailing duties, and Section 232 National Security Investigation (which designates lumber as a “strategic good” on par with automobiles, steel, and aluminum) stalk the wood frame construction industry. Collectively and individually, these... Read More May 2025 Issue #17310 Page 112
Economic Outlook: Uncertainty and Volatility Lesko Financial Services Team Encouraging data including a downtick in inflation and the prospect of interest rate cuts early in the year fueled optimism, bolstered by hopes of deregulation and the extension of tax cuts put into place during the first Trump presidency. Stocks rallied on hopes for a new era of positive growth... Read More May 2025 Issue #17310 Page 118
Component Industry’s Latest Nightmare: Tariffs Valerie Hansen Today, 93% of America’s new homes are built of wood-frame construction. If fully enacted, the implemented and pending tariffs will reduce lumber supply and trigger an increase in lumber price, resulting in a one–two punch for the wood-frame construction industry. As we once again... Read More April 2025 Issue #17309 Page 100
Starting 2025 with Reserved Optimism Lesko Financial Services Team We’re starting 2025 with reserved optimism. Investors, the markets, and the world at large are still reviewing, digesting, and anticipating the implications of the results of last year’s U.S. Presidential and Congressional elections. One year ago, analysts and economists still... Read More February 2025 Issue #17307 Page 122
US Economy & the Markets Lesko Financial Services Team Heading into the last quarter of the year, the US economy sent out several strong signals that is remains resilient and robust. Third quarter inflation continued a downward trend, with annualized numbers beginning to approach the Central Bank’s target. But softening of the job market over... Read More November 2024 Issue #16304 Page 90
Why Are So Many Companies Unknowingly Losing Millions? Todd Drummond Millions of dollars are being lost by many companies that don’t recognize they have a problem — Does your LBM company have more than $50 million combined sales? Quantified as a ratio of sales, according to Six Sigma case studies, the cost of poor quality, defined as waste,... Read More September 2024 Issue #16302 Page 26
Retaining Profits Amid Margin Compression Todd Drummond What was widely expected has finally happened. Years of very profitable high sales led to vast increases in capacity to meet that demand, but now we have declining sales volume—the classic too much supply versus not enough demand to maintain margins. Some like to call this margin... Read More August 2024 Issue #16301 Page 24
Economy Still Signaling Growth at Mid-Year But Not Among All Sectors Lesko Financial Services Team The U.S. economy at mid-year continued to show signs of continued resilience and growth—even if such strength remains uneven throughout all sectors. The labor market consistently added jobs in the second quarter but has not kept up with expectations and, more recently, showed signs of... Read More August 2024 Issue #16301 Page 62