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The Ritz-Carlton Denver on Monday named the former manager for several of the resort company’s tropical properties as its new general manager.

Andrew Rogers comes to the 1881 Curtis St. hotel from the Ritz-Carlton Kapalua in Hawaii, where he oversaw the resort’s $170 million re-launch. Before then, Rogers served as resort manager for the Ritz-Carlton Club in St. Thomas, U.S. Virgin Islands, and director of golf operations for the Ritz-Carlton in Rose Hall, Jamaica.

Before beginning his employment for in 1999, Rogers worked in

’s golf division at three separate resorts. He holds a bachelor of science in marketing from Ferris State University and has a wife and two daughters.

“My family and I are excited to be in a city as wonderful as Denver and I look forward to becoming part of the community,” Rogers said in a news release.

The Ritz-Carlton Denver property includes 202 guest rooms spread over 14 floors, a spa and Elway’s Downtown restaurant.

A partnership whose members include the company that operates has agreed to purchase the Cataract City's largest hotel.

Sentry Hospitality is leading an investment group that will be buying the 397-room Holiday Inn Select from (AMEX: LGN) for $14.3 million. As part of the deal, the hotel will be switching its brand name to the Crowne Plaza affiliation.

The deal was announced Tuesday but the buyer's identity and the brand name switch wasn't released until Wednesday morning.

, one of the local arms of the

, helped put the deal together.

Sentry Hospitality has been working with USA Niagara since Conference Center Niagara Falls opened in spring 2004.

"It enhances the conference center," said Charles Gargano, Empire State Development Corp. chairman.

The sale comes as the state puts the final touches on a Third Street revitalization project. The hotel fronts Third Street and is one block away from the Seneca Niagara Casino.

"All of these things help each other," Gargano said. "When people come to Niagara Falls, they'll see the casino and their new hotel and they'll see what we've done on Third Street and this renovated hotel. There is a lot of progress being made in Niagara Falls."

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Business First ’s 2009 rankings of 211 Western New York middle schools include the following Buffalo schools. Each is preceded by its rank in the overall standings:

• 4. City Honors School (Buffalo)

• 13. St. Mark’s School (Buffalo)

• 20. Nardin Academy ES (Buffalo)

• 77. P.S. 56 Frederick Law Olmsted (Buffalo)

• 85. Tapestry CS (Buffalo)

• 102. Westminster Community CS (Buffalo)

• 131. St. Margaret School (Buffalo)

• 135. Ambrose Catholic Academy (Buffalo)

• 136. Catholic Academy of West Buffalo (Buffalo)

• 155. South Buffalo CS (Buffalo)

• 158. St. Joseph School (Buffalo)

• 164. P.S. 81 (Buffalo)

• 165. P.S. 32 Bennett Park Montessori School (Buffalo)

• 167. Notre Dame Academy (Buffalo)

• 175. P.S. 72 Lorraine ES (Buffalo)

• 176. Visual & Performing Arts Academy (Buffalo)

• 177. Our Lady of Black Rock (Buffalo)

• 178. Trinity Catholic Academy (Buffalo)

• 179. P.S. 69 Houghton Academy (Buffalo)

• 60. Portville, 129.9 pupils per provider

• 61. Genesee Valley, 131.0 pupils per provider

• 62. Akron, 132.9 pupils per provider

• 63. Falconer, 133.3 pupils per provider

• 64. Cassadaga Valley, 133.6 pupils per provider

• 65. West Seneca, 135.0 pupils per provider

• 66. Williamsville, 135.3 pupils per provider

• 67. Cheektowaga-Sloan, 136.1 pupils per provider

• 68. Niagara Falls, 136.3 pupils per provider

• 69. Lyndonville, 136.6 pupils per provider

• 70. Alden, 138.3 pupils per provider

• 71. Barker, 139.0 pupils per provider

• 72. Belfast, 139.3 pupils per provider

• 73. Cheektowaga-Maryvale, 140.5 pupils per provider

• 74. Canaseraga, 140.9 pupils per provider

• 75. Depew, 145.9 pupils per provider

• 76. Grand Island, 146.8 pupils per provider

• 77. Alexander, 148.5 pupils per provider

• 78. Frontier, 149.6 pupils per provider

• 79. Royalton-Hartland, 150.2 pupils per provider

Hawaii foreclosures spiked nearly 400 percent in May and the state moved up sharply in the monthly foreclosure rankings.

Foreclosures were up 397.5 percent for the month compared with May 2008, and were up 19.3 percent over April 2009, according to the latest report from RealtyTrac issued Wednesday.

Hawaii ranked 15th in the nation for foreclosures in May, up from 23rd in April.

Hawaii had 816 foreclosure filings in May. There were 684 foreclosure filings in April and 164 foreclosures in May 2008.

Hawaii had a foreclosure rate of one filing for every 621 households, according to the latest survey by the California-based real estate research firm.

Nevada again had the highest foreclosure rate in the country, with one filing for every 64 households.

California had the second highest rate for the month, followed by Florida.

California had the highest number of foreclosures at 92,249.

Vermont ranked 50th, with just six foreclosures at a rate of one filing for every 51,906 households.

Nationally, there were 321,480 foreclosure filings for the month, down 6 percent from April and up nearly 18 percent from May 2008, according to the report.

Every morning, Sara Lufrano whips up five gallons of a proprietary mixture of oil, vinegar and tropical fruits to be served that day at

, the restaurant chain that she and her husband, Chris, founded three years ago.

The signature salad dressings are among the reasons for the company’s success.

Aloha Salads continues to thrive, despite the weak economy, and is expected to gross more than $1 million this year. A third location is set to open in June at

, followed by another in the

by October. There are plans to franchise Aloha Salads nationally. And a California food group has agreed to bottle four of the six salad dressings for retail distribution.

The Lufranos’ success is due to a number of factors. They open stores only in high-profile locations and form business partnerships with trusted people. They also stick to their core mission, which is to serve quick, healthy foods using local ingredients.

Now their goal is to expand strategically in anticipation of the economy’s rebound in 2010.

“We have to continue reinventing ourselves to keep things fresh for customers and attract new customers, as well,” Chris said. “We’re not going to rush in. We’re going to make sure we make the right decisions moving forward.”

Careful growth has been the company’s philosophy from the start. In December 2004, after seven years away from home, the Lufranos returned to Hawaii from Chicago, where she was a patent lawyer and he worked in finance.

For more than a year, they scouted potential store locations on Oahu and experimented with recipes at Sara’s parents’ home in Kahala.

The couple opened their first Aloha Salads in May 2006 in a 440-square-foot space in the , using personal capital and a $50,000 loan guaranteed by the U.S. Small Business Administration.

The company’s creative salads — “Aloha Mediterranean,” “Maui Mozzarella” and “The Goddess” — instantly drew loyal customers.

One customer was local contractor Freddie Franco, owner of BEK Inc., whose building credits include Waikiki DFS Galleria, Neiman Marcus and Tony Auto-plex. He struck up a friendship with the Lufranos and two years later helped design Aloha Salads’ second location in

.

The mall store, which opened in March 2008, briefly experienced a double-digit drop in sales after health-food chain Whole Foods opened nearby late last year. Sales have climbed since then but are slightly below target, Chris said.

Franco, now an equal partner in the company, provided the capital to build the Kapolei location set to open next month.

“Kapolei should be really good because there’s nothing out there,” he said. “We’ve been getting lots of calls asking when we’re going to build in their area.”

The 1,200-square-foot store is unique in that it will have wine pairings with salads and a mezzanine level for dine-in customers, Franco said.

As Aloha Salads continues to expand, the ability to quickly change menu items to fit customers’ tastes will be important. For instance, roast beef sandwiches that did not sell well in the Kailua store have been replaced with pastrami sandwiches.

Periodically introducing creative menu items also is crucial to survival. This month, the Kahala Mall location began serving “design-your-own” omelettes, organic coffees, fruit bowls and fresh-squeezed juices.

The response has been overwhelming, and there are plans to serve breakfast in other locations.

“We really care about the food that goes out to customers,” Sara said. “People get used to what they’re eating and don’t realize there could be so many good options.”

Wall Street ended the second quarter down, with all the major indices losing ground Tuesday.

The Dow Jones Industrial Average fell 82.38 points, or 0.97 percent, to close at 8,447. NASDAQ dropped 9.02 points, or 0.49 percent, to 1,835.04. The S&P 500 lost 7.91 points, or 0.85 percent, to end at 919.32.

Among Colorado’s most heavily traded stocks, US Gold Corp. (UXG) posted the largest gain. US Gold was up 5.88 percent, or 17 cents higher, to $2.64.

TeleTech Holdings (TTEC): up 5.43 percent, or 78 cents, to $15.15.

Gasco Energy (GSX): up 3.7 percent, or 1 cent, to 28 cents.

UDR Inc. (UDR): up 2.89 percent, or 28 cents, to $10.33.

Red Robin Gourmet Burgers (RRGB): up 2.57 percent, or 47 cents, to $18.75.

Array BioPharma (ARRY): down 4.27 percent, or 14 cents, to $3.14.

Liberty Media Corp. (LCAPA): down 3.76 percent, or 53 cents, to $13.56.

Delta Petroleum (DPTR): down 3.5 percent, or 7 cents, to $1.93.

Newmont Mining (NEM): down 3.45 percent, or $1.46, to $40.87.

Bill Barrett Corp. (BBG): down 3.07 percent, or 87 cents, to $27.46.

For the first time in its history, locally based USAA plans to open two retail financial centers in San Antonio.

The new centers, slated to open during the fourth quarter, are a pilot project being launched locally to provide USAA members and potential members a new venue of service and more convenience.

These centers mark the first time that USAA will provide service locations away from its corporate headquarters, with the goal of attracting more business.

F. David Bohne, president of

, says the new centers will not replace any of the services the company already provides.

Rather, they will provide the personalized, face-to-face service that members want for some products and services.

“I think our biggest thing at USAA has always been about the members’ choice and meeting our members’ needs,” Bohne says.

The average size of the financial centers will be 2,700 square feet. They will include Internet workstations, deposit ATMs, on-site wealth managers, videophone booths with document exchange capabilities and space for small group seminars and webinars.

The videophone booths are designed to provide members with real-time, face-to-face access to a USAA representative.

Bohne says USAA is using technology as a way to keep operating costs down, while at the same time offering its members an additional service option.

Brad Wells, a vice president of eBusiness for USAA, says the company is excited about the new locations, which it hopes will make members feel more at ease and do more business with USAA.

“... Member satisfaction goes up when you see the person,” Wells says, adding that the new locations and the technology incorporated in them allow USAA to leverage a low-cost way of doing business while giving members the personalization that they’re desiring. “We know there’s demand for that.”

Apart from the videophones, the internet workstations will give members access to services via USAA’s Web site (usaa.com) as well as allow them to make check deposits.

The deposit ATMs will be available for cash or check deposits and cash withdrawals; wealth management services will be provided members by appointment.

Bohne stresses that the new retail locations will not be traditional bank branches. Rather, members will be able to use the locations to take care of their insurance, wealth planning and other financial services needs.

Though the branches are slated to open on the city’s far Northeast and Northwest Sides, no exact sites have yet been selected.

Bohne says it’s been a challenge for the company to find property in the parts of town where USAA wants the branches.

“One of the things we’ve seen is that our competitors have done a lot of homework and they’ve been doing branches for a long time. We haven’t been. So, they have tied up a lot of the good real estate,” he says. “We’re putting up two (branches) and we want to make sure that we’re getting a good return on the two locations that we choose. So, we are taking our time and being a little choosy on what we get.”

Bohne says USAA picked San Antonio as the testing site for the launch of the new locations because the Alamo City is its home base.

The ultimate goal, Bohne adds, will be to eventually open retail financial locations in strategic spots across the country in areas that have high concentrations of military personnel as well as good visibility.

Membership feedback, he adds, will dictate where USAA puts these new locations.

Smartbox of Maryland has acquired national competitor ’s portable storage business in Greater Baltimore.

That was the word from Smartbox owner Charles W.S. MacKenzie in an interview Friday. The move comes at a time when the downturned economy is creating an increased demand from residents and business owners seeking to downsize and box up the things they can’t fit into their smaller homes or offices.

MacKenzie declined to disclose the acquisition price due to a confidentiality agreement with Public Storage (NYSE: PSA).

The deal also coincides with Glendale, Calif.-based Public Storage’s efforts to get out of the portable storage business and concentrate on its more traditional bricks-and mortar storage business.

MacKenzie, formerly of

LLC, said business has been steadily increasing as homeowners sell their properties for smaller condos and apartments and businesses downsize to smaller offices.

“I’ve heard recession-proof,” MacKenzie said of the his niche in the storage industry. “I don’t believe that, but it’s resiliant, we’re helping people downsize.”

Portable storage allows people and businesses to park a storage container outside their homes or offices, load up what they need stored, and have the box delivered to a storage area or to an alternate location.

Within the industry, Portable On Demand Storage is the largest-such operator of portable storage options.

Public Storage started its business line in the late 1990s, but the operation wasn’t a big enough money maker for the company, Public Storage spokesman Clemente Teng said in an interview. From as many as 50 facilities nationwide, the company has reduced its operations to less than 15 in the past five years.

In Maryland, Smartbox has about 700 boxes, stored in about 33,000 square feet in the Elkridge area. With its acquistion of Public Storage’s Maryland portfolio, its business will grow to about 4,500 boxes and another 92,000 square feet of space at facilities in Landover and Essex.

The tourist industry of Santa Cruz may have gotten a major shot in the arm during tough economic times with the news that Surfer Magazine has named it the top surfing town in the United States.

In the July issue of Surfer, the Central California beach resort and college town was described as “the dividing line between rugged, non-pretentious NorCal and suburban, image-conscious SoCal, and that dichotomy is tangible.”

Geographical generalizations aside, the magazine said the rugged coastline of Santa Cruz County provides both beauty and surfing challenges, making the area the “de facto capital of coldwater surfing.” Despite its “astronomical” cost of living, the magazine praised its artistic bent, proximity to wineries and natural beauty as reasons for surfers around the country to bail on their usual surfing destinations and endeavor to become the Big Kahuna at Steamer Lane or Pleasure Point in Santa Cruz.

Santa Cruz was in elite company. Other California surf towns that made Surfer’s Top 10 list were all in Southern California: Encinitas in third place, San Clemente in the fifth spot, and Malibu in seventh place.

Health-care costs for the nation’s employers are expected to grow 9 percent next year, according to

’ projections of medical cost trends for 2010.

The projected 9 percent cost increase is slightly lower than the 9.2 percent increase in 2009 and 9.9 percent increase in 2008, PricewaterhouseCoopers says.

Medical-cost increases continue to outpace inflation and wage increases.

The report suggests that medical costs continue to climb because U.S. workers are accelerating their use of health-care services in anticipation of losing their jobs and, potentially, their insurance.

Rising unemployment, an increased numbers of individuals with little or no insurance and a growing percentage of the population on Medicaid further ramp up medical-cost trends — the figures actuaries use to set future health-insurance premiums.

Employers surveyed by PricewaterhouseCoopers said they will push more of the costs of health insurance to their workers in 2010. Employers also say they expect workers to take more responsibility for managing their personal health.

Department Asks Alaska Corruption Cases Be Remanded to District Court, Former State Representatives Be Released

WASHINGTON, June 4 /PRNewswire-USNewswire/ --

The Department of Justice today asked the U.S. Court of Appeals for the Ninth Circuit to remand the cases of former Alaska State Representatives

, who were convicted on corruption charges in 2007, to the District Court. The Department also asked the Court of Appeals to release the two on personal recognizance, after the Department uncovered material that appears to be information that should have been, but was not, disclosed to the defense prior to trial.

also instructed the Department's Criminal Division to review the Department's public corruption investigation in Alaska to ensure that all other discovery obligations have been met.

"After a careful review of these cases, I have determined that it appears that the Department did not provide information that should have been disclosed to the defense," Holder said. "Department of Justice prosecutors work hard every day and perform a great service for the American people. But the Department's mission is to do justice, not just win cases, and when we make mistakes, it is our duty to admit and correct those mistakes. We are committed to doing that."

"The Criminal Division must ensure that defendants receive all appropriate discovery materials, and today's action demonstrates that commitment to this responsibility," said

Lanny A. Breuer

, Assistant Attorney General of the Criminal Division. "We will continue regular discovery training for all Criminal Division prosecutors to make certain that they perform their duties in adherence to the highest ethical standards. Every day, hundreds of career prosecutors work to uphold this Division's proud tradition of being vigilant, ethical and stellar in the execution of their work. This action is faithful to that tradition."

Kohring was convicted in U.S. District Court for the District of Alaska on Nov. 1, 2007, of bribery and extortion-related charges. He was sentenced on May 9, 2008, to 42 months in prison and two years of supervised release. Kott was convicted on Sept. 25, 2007, of bribery and extortion-related charges and was sentenced on 72 months in prison and three years of supervised release.

In April, after the dismissal of charges against former Sen.

Theodore F. Stevens

, Attorney General Holder instituted comprehensive steps to enhance the Department's compliance with rules that require the government to turn over evidence to the defense in criminal cases.

Since the launch of those reforms, the Department has been providing supplemental training to federal prosecutors on discovery obligations and has established a working group of senior prosecutors and Department officials from each component to review discovery practices and the need for additional improvements, resources and training.

SOURCE U.S. Department of Justice

Colorado truckers, film-industry workers and restaurateurs are among those expected to benefit from a slew of bills signed into law Thursday by Gov. Bill Ritter.

But economic developers and investors must continue to wait to see if the governor will come to their aid before Friday’s deadline to sign or veto legislation.

Ritter began the day at the Alliance for Sustainable Colorado Center in downtown Denver, signing three bills that he said will continue to build the state’s “New Energy Economy.”

House Bill 1298, sponsored by Reps. Buffie McFadyen, D-Pueblo West, and Cory Gardner, R-Yuma, lets trucking companies get 25 percent reimbursement of the cost of buying and installing fuel-efficient technologies and emission-control devices.

More importantly, McFadyen said, it prorates sales tax on trucking equipment based on the percentage of miles companies drive in Colorado and it allows truckers finally to take advantage of enterprise-zone tax breaks.

“This bill is so incredibly important to the industry, not only for the environment but for the survival of truckers that are in business,” she said while tearing up at the signing.

House Bill 1331, sponsored by Rep. Sara Gagliardi, D-Arvada, expands the pool of vehicles eligible for alternative-fuel tax credits to include those that run on cleaner-burning natural gas. It also eliminates eligibility for some hybrid vehicles that are not fuel-efficient, said sponsoring Sen. Betty Boyd, D-Lakewood.

Ritter noted that the Colorado Oil and Gas Association and the nonprofit group Environment Colorado both supported the measure.

“If COGA and Environment Colorado agree, it has to be a great bill,” he said.

And Senate Bill 75, championed by the company Aspen Electric Cars and Carts, allows drivers to operate low-speed electric vehicles on most roads with speed limits of 35 mph or lower.

From there, Ritter went to the

offices in Denver and signed a measure to re-establish the Colorado Office of Film, Television and Media.

House Bill 1010, sponsored by Rep. Tom Massey, R-Poncha Springs, and former Rep. Anne McGihon, D-Denver, allows the office to solicit gifts and donations to offer incentives to producers to make films in the state.

“I believe this move signals that Colorado is becoming serious about attracting production to the state once again,” said Kevin Shand, executive director of the Colorado Film Commission. “By becoming part of the state once again, the film office will once again have resources to market Colorado effectively and help expand our economic development efforts in a new and different direction.”

Finally, Ritter returned to his Capitol office to sign nine separate bills, including measures to help the restaurant and broadband industries.

Senate Bill 121, sponsored by Sen. Al White, R-Hayden, eliminates the sales and use tax restaurants must pay when offering free or reduced-price meals to employees.

Senate Bill 162, sponsored by Sen. Gail Schwartz, D-Snowmass Village, requires the Office of Information Technology to create a map of where broadband technology is available and not available in the state.

Ritter has not announced his intentions on at least two bills being watched closely by the business community, however.

One is Senate Bill 173, which would allow local governments to work with the state Economic Development Commission to offer incentives to attract and build tourism-generating projects. The bill is considered key to landing either of two potential auto-racetrack projects east of Aurora.

The other is House Bill 1366, which limits the Colorado-source capital gains subtraction to the first $100,000 of gains on assets held for five years or more. If signed, the bill would generate $15.8 million to help balance the budget.

policy makers ended their two-day meeting Wednesday leaving interest rates unchanged and indicating they will stay low for some time to come.

The Fed’s benchmark interest rate was held steady in a range of 0 to 0.25 percent.

The Fed “continues to anticipate that economic conditions are likely to warrant exceptionally low levels of the federal funds rate for an extended period,” it said in a statement released following its meeting. Despite rising energy and commodity prices, “the committee expects that inflation will remain subdued for some time,” the statement said.

The Federal Reserve also left its bond purchase plans unchanged, repeating its commitment to buy up to $1.25 trillion of agency mortgage-backed securities and up to $200 billion of agency debt by the end of the year. The Federal Reserve also will buy up to $300 billion of Treasury securities by autumn.

The Fed now believes the pace of economic contraction is slowing, citing further signs of household spending stabilizing and improving conditions in the financial markets.

Among economic reports that may support the Fed’s belief that the economy will soon be on the mend was the latest data on factory orders, showing orders for durable goods unexpectedly rose in May for the second consecutive month.

Nearly $1.4 million is headed to Dublin and

under a second round of state grants aimed at cutting diesel engine emissions.

The on Monday announced recipients of the second and final round of Diesel Emissions Reduction grants, a $19.8 million program created in 2008.

The first round sent nearly $7.3 million to 10 organizations, including the

, operator of the region’s bus system. In the winners disclosed Monday, Dublin was cleared for $464,658 while the Columbus school system received a $918,020 grant.

Officials from Dublin and the school district told the state they’re using the money to replace vehicles with lower-emission alternatives. Dublin plans to replace eight 1999- or 2000-model short-haul diesel trucks, while the school district is using its grant to replace 15 buses produced in 1990.

Projects that received awards are required to put up at least 20 percent of the cost in matching funds. The grant program looks specifically at public and private diesel equipment owners in Ohio counties that fall short of air quality standards.

The largest grant among the 16 went to the and to refit four locomotives with new engines. That Cincinnati-area project was awarded $4.6 million.

For most business owners, today’s biggest worry is the economy. Those who have seen their share of economic cycles, however, know that things will rebound. They always have. But even then, it won’t be “business as usual” for employers. We have entered a pro-labor era that is sure to trouble employers even in the best economy.

The new federal administration already has enacted sweeping changes to employment laws. The appointment of labor activist Hilda Solis as our 25th Secretary of Labor, passage of the Lilly Ledbetter Fair Pay Act and promotion of the Employee Free Choice Act make it clear that employers — particularly small businesses which traditionally struggle with government compliance — are in for a long, bumpy ride.

Human resource professionals, labor attorneys and small business owners are working feverishly to keep up with these changes.

This is the first in a series of articles to help employers understand and comply with new regulations coming out of Washington, D.C.

First on the list: Unprecedented government subsidies for COBRA (Consolidated Omnibus Budget Reconciliation Act) coverage under the American Recovery & Reinvestment Act, also known as the stimulus bill.

Most business owners think of the stimulus bill as a means to stimulate our economy so they can grow their businesses and access new funding sources. A closer look, however, reveals some downsides. For example, employers now bear the brunt of the complex and time-consuming administrative tasks required to deliver unprecedented government subsidies to pay for health insurance for unemployed workers.

COBRA was passed in 1986 as a way to prevent the unemployed from becoming uninsured while out of work. The problem is that, in many cases, unemployed workers can’t afford the premiums. The stimulus bill aims to help unemployed workers pay for coverage by providing a government subsidy equal to 65 percent of COBRA premiums.

While the COBRA subsidy is a generous offer on the government’s part, it requires significant administration. Employers are responsible for determining who qualifies for the subsidy, notifying those who are eligible, collecting the employee’s share of the premium, funding the government’s share, then recouping the government’s share through a credit to their federal payroll tax (941) liabilities. Employers also are required to account for the subsidy on their quarterly 941 payroll tax return. If the subsidy exceeds the employer’s federal payroll tax liability, the employer must file for a refund.

Starting with the first coverage period on or after Feb. 17, 2009, employers must:

• Inform all COBRA-eligible employees that were involuntarily separated from employment between Sept. 1, 2008, and Dec. 31, 2009, of their eligibility for the subsidy;

• Renotify COBRA-eligible employees who were involuntarily separated on or after Sept. 1, 2008, who declined COBRA coverage prior to the availability of the subsidy;

• Ensure each COBRA-eligible employee and/or their qualified beneficiaries receive the 65 percent subsidy for up to nine months.

You don’t have to be an HR expert to recognize the workload that this places on employers. And while COBRA applies only to employers with 20 or more employees, the subsidy applies to State Continuation coverage as well, which includes even the smallest employers in Texas and other states where it has been adopted.

For additional details, visit www

.odysseyonesource.com/COBRA or consult your employee benefits adviser.

Complicated enough? Unfortunately, this is just the tip of the iceberg. Watch for my next article to learn how the Lilly Ledbetter Fair Pay Act dramatically increases employers’ liability for claims related to discriminatory compensation practices and what you can do to protect your business.

Marketers launching any new product are nagged by an age-old question: "Will it play in Peoria?"

They should be asking: "Will it play in Galveston?"

Galveston, Texas, nestled along the Gulf of Mexico about 50 miles southeast of Houston, is the best test market in the United States, according to a new study by American City Business Journals.

ACBJ analyzed all 3,141 counties and independent cities across the nation, comparing them to the national averages for 20 statistical indicators. The closer a county comes to being a perfect microcosm of America, the higher its score is on ACBJ's 100-point scale.

First place belongs to Galveston County with a score of 89.24 points. Camden County, N.J., is second, followed by Hillsborough County, Fla.; Jackson County, Mo.; and Greenville County, S.C.

The supposed exemplar of middle-American values, Peoria County, Ill., can't match Galveston's prowess as a test market, but still ranks a respectable 19th with 85.27 points.

Galveston County bears an uncanny resemblance to the nation in several respects, according to the ACBJ study:

-- Young adults (ages 25 to 44) constitute 30.2 percent of the county's population. That matches the national average exactly.

-- About two-thirds of the homes in Galveston are occupied by their owners: 66.2 percent, to be precise. The U.S. rate is the same.

-- Income levels are virtually identical in the county and nation. Galveston County's median household income was $42,419 as of the 2000 census, compared to $41,994 nationwide. (Median is a midpoint, with half of all incomes being higher and half lower.)

-- Commuting is comparable at the local and national levels, with 28.7 percent of Galveston County residents and 29.4 percent of all Americans living within 15 minutes of their jobs.

-- The percentages of adults who hold high-school diplomas are remarkably similar: 80.9 percent in Galveston, 80.4 percent in the United States as a whole.

ACBJ used U.S. Census Bureau data to rate each county's potential as a test market. The study's 20 indicators are listed below, each with its national average and the county that came closest to matching that figure. (Ties were broken by going beyond one decimal place, if necessary.)

1.

White residents: 69.1 percent, Lincoln County, Miss.

2.

Black residents: 12.0 percent, Hudson County, N.J.

3.

Hispanic residents: 12.5 percent, Inyo County, Calif.

4.

Asian residents: 3.6 percent, Alachua County, Fla.

5.

Younger than 25: 35.3 percent, West Carroll Parish, La.

6.

Ages 25 to 44: 30.2 percent, Grundy County, Ill.

7.

Ages 45 to 64: 22.0 percent, Charleston County, S.C.

8.

Older than 64: 12.4 percent, Yazoo County, Miss.

9.

In current house five years or more: 54.1 percent, Henderson County, N.C.

10.

Owns current house: 66.2 percent, Hughes County, S.D.

11.

Median household income: $41,994, Autauga County, Ala.

12.

Families in poverty: 9.2 percent, Ashtabula County, Ohio

13.

Median home value: $111,800, Madison County, Va.

14.

Homes with nine or more rooms: 7.7 percent, Cabarrus County, N.C.

15.

Workers with management or professional jobs: 33.6 percent, St. Croix County, Wis.

16.

Living within 15 minutes of workplace: 29.4 percent, Logan County, W.Va.

17.

Unemployed: 5.8 percent, Bristol County, Mass.

18.

Adults with high-school diplomas: 80.4 percent, Lincoln Parish, La.

19.

Adults with bachelor's degrees: 24.4 percent, Warren County, N.J.

20.

Adults with graduate degrees: 8.9 percent, Anderson County, Tenn.

The nation's premier test market, Galveston County, holds first place because of its remarkable consistency. It ranks among the top 10 percent of all U.S. counties in 10 categories, and it's in the upper 40 percent of the other 10.

Rankings were calculated at the county level, but each top-five market has a prominent urban center. Galveston, Camden and Greenville counties include cities of the same name. Tampa is the core of Hillsborough County, Fla., and Kansas City plays the same role in Jackson County, Mo.

The ACBJ study also pinpoints the nation's worst test markets. Heading the list of these counties that are the least reflective of America is Kalawao County, Hawaii, with just 9.54 points on the 100-point scale. The bottom 15 counties are all in Hawaii, Alaska, Texas or the Dakotas.

Gov. David Paterson announced Tuesday that the

has approved a proposal designed to develop a regional data center operated by in Western New York.

State officials said if the proposal is accepted by the company, Yahoo! would invest at least $150 million for the construction of a new East Coast Regional Datacenter and create 125 new high-tech jobs in Western New York.

The project was initially discussed a few weeks ago by U.S. Sen. Charles Schumer who said the company was considering a site, still to be determined, in Western New York for such a facility.

According to the governor's office, Yahoo!’s new facility is expected to be located in either Niagara or Genesee counties. The company has indicated the average wage and benefits of the new data center jobs will be approximately $65,000.

The development revealed by Paterson followed a power authority vote to grant California-based Yahoo! an allocation of 10 megawatts of low-cost hydropower from the Niagara Power Project for the first phase of construction, which could potentially begin in the fall of 2009 and be operational in January 2011.

A second phase of the project, expected for the spring of 2012, would include potentially tens of millions of dollars in additional investments by Yahoo! for Western New York. In return, Yahoo! would receive an additional five megawatts of NYPA hydropower.

Yahoo! issued the following statement in regard to the announcement: “We are continuously evaluating new ways to best support our business needs and we are in a dialogue with various state officials about our potential options. New York State officials and the Governor’s office have been very supportive in helping us evaluate our options in New York State, and we’re pleased to learn of the New York Power Authority’s vote, but we do not disclose information related to ongoing discussions.”

will fall under the brand CenturyLink after its $11.6 billion sale to

closes, expected this month.

The rural phone companies on Tuesday announced the planned name and logo for the combined company. CenturyLink will retain the CenturyTel (NYSE: CTL) trading symbol.

“Our new brand name was selected because our customers and employees told us it reflected a company that is forward-looking and committed to linking the country together,” CenturyTel CEO Glen Post III, who also will be chief executive of CenturyLink, said in the release.

The company will begin operating under the new brand immediately upon closing the deal. In the following months, markets will be converted to the new brand, with customers being notified in advance and the name being added to company signs, vehicles and marketing materials.

The logo is intended to represent the power of connecting people and businesses to one another and to new opportunities, locally and nationally, the release said.

Overland Park-based Embarq (NYSE: EQ) and CenturyTel, based in Monroe, La., are

— from the — before the deal can close. The headquarters will be in Monroe.

A Denver brand consulting agency,

, helped develop the new brand strategy, name and logo, the release said.

Together, the two companies will have about 7.5 million access lines, more than 2 million broadband customers and more than 400,000 video subscribers.

will .

Embarq ranks No. 3 on the

Kansas City Business Journal ’s list of area public companies.