Carl Villella

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...

#17313 Cover image
August 2025
Issue #17313
Page 83
Lesko Financial Services Team

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...

#17313 Cover image
August 2025
Issue #17313
Page 92
Valerie Hansen

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...

#17310 Cover image
May 2025
Issue #17310
Page 112
Lesko Financial Services Team

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...

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May 2025
Issue #17310
Page 118
Valerie Hansen

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...

#17309 Cover image
April 2025
Issue #17309
Page 100
Lesko Financial Services Team

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...

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February 2025
Issue #17307
Page 122
Lesko Financial Services Team

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...

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November 2024
Issue #16304
Page 90
Todd Drummond

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,...

#16302 Cover image
September 2024
Issue #16302
Page 26
Todd Drummond

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...

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August 2024
Issue #16301
Page 24
Lesko Financial Services Team

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...

#16301 Cover image
August 2024
Issue #16301
Page 62
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