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Freelance Writer
Business & Personal Finance


I wrote about 400 articles covering business and personal finance for examiner.com. For each article I was required to have a local connection with the city where I live. I covered a variety of topics:

Cash Flow - Cash management tools, collecting receivables, managing payables and payroll processing

Economy - What the rate environment means to the small business owner

Fraud - Cyberspace fraud, check and electronic fraud

Embezzlement - Employee fraud represents significant losses to small businesses everyday, but there are steps and processes to implement which will stop the stealing

CFO/Bookkeeper - From hiring, to job descriptions and even how to fire a bookkeeper

Banking - Types of accounts to select, how to choose a bank, service charges

Politics - How businesses and consumers are impacted

Week Ahead - I provided a weekly list of events for the business community


My 41-year career in banking and treasury management have afforded me with a great deal of knowledge regarding the cash flow processes for small to  mid-size businesses, large publicly traded companies, higher education, government and municipalities and non-profit organizations. I like to write business plans, how to write a disaster recovery and business continuity plan, how to prevent fraud, both internal and external, and social media marketing for businesses.

Sample Examiner Article:


Why Kentucky is business friendly

 When business executives are considering which state to re-locate a headquarters or if starting a new business, Ky. is a prime location.

When Ky. is under consideration, it usually isn’t competing with the Northeast Region of the Country or the West Coast. Ky. and its neighboring states are competing for that business. Ky. has seven contiguous states: Illinois, Indiana, Missouri, Ohio, Tennessee, Virginia and West Virginia.

Taxes are a big deciding factor, not only the corporate tax rates, but all of the state’s tax rate:


State                     Corporate           Property              Sales      Individual      Other         General Sales

Kentucky                 8.1                     18.8                   20.6            29.5         6.5                  6.00

Illinois                      5.3                     37.1                   16.6            17.1         6.7                  6.25

Indiana                     4.7                     29.1                   25.7            24.7         4.3                  6.00

Missouri                   2.0                     27.4                   26.2            26.9         6.0                  4.225

Ohio                        2.6                     29.0                   20.4            29.8          7.3                  5.50

Tennessee               6.1                     24.2                   11.0              1.4        11.6                  7.00

Virginia                    2.7                     30.9                   14.5            31.6          8.3                  5.00

West Virginia           8.8                     18.6                   18.5             22.3        12.4                  6.00


Information provided by the Kentucky Annual Economic Report; all numbers are in percentages.

 Ky.’s competitive tax climate has been recognized by the 2011 Tax Foundation State Business Tax Climate Index. Ky. had one of the highest improvements in the country, jumping 12 spots in three years. The Index is a tool used for gauging how each state’s tax system compares with competing states using the rates above.

As Ky. continues to make its mark in bringing and keeping businesses with aggressive and effective incentive programs, a few of the other benefits for locating in Ky. include:

  • Lower than average business cost – Ky. ranked #1 in competitive utility rates by site consultants; Ranked #4 in the CNBC Special Report for overall cost of doing business; lower than average cost for industrial electricity
  • Low cost of living, which helps companies keep labor costs down - Ky. ranked #1 in the CNBC Report for the Commonwealth’s cost of living

In addition to the monetary value of Ky., the Commonwealth is an ideal location, centrally located with major highway, the UPS hub in our backyard and the center of a 34-state distribution area in the eastern U.S, making Ky. advantageous for the distribution of goods and materials to a massive industrial and consumer market. The CNBC Report ranked Ky. 16thin infrastructure and transportation.

Ky.’s borders are within 600 miles of over 60 percent of the nation’s population, personal income and manufacturing business establishments.

Ky. climbed six places on the Forbes Best States for Business list (Ky.’s ranking has increased 19 spots since 2008). The Commonwealth is home to over 40 international businesses representing almost 30 countries and thousands of domestic companies.

For any executive looking for a place to start your new business or re-locate an existing business, Ky. is ready to help you. Visit the Ky. Cabinet’s website: www.ThinkKentucky.com.