cONTENTS COLUMNS 8. ACCOUNTING With challenging business conditions, rising tax rates and limited deduction options, builders need to do what they can to improve cash flow. P. 6 10. SAFETY Because construction in New York City is at an all-time high, the New York County District Attorney's office created a task force to take aim at safety. 14. DESIGN TRENDS As smart homes continue to increase in demand, designers and architects can do a lot to ensure homebuyers' investments are protected, especially against weather threats such as lightning. P. 10 SECTIONS 18. SPECIAL SECTION - NEW YORK HOMEBUILDERS Construction activity is up throughout the Empire State, thanks in large part to an overall dedication to quality. 68. HOMEBUILDERS Instead of just having a party for its employees, MasterCraft Builder Group aims to help its entire Florida community during the holidays. 124. DEVELOPERS The area of downtown Las Vegas may not have all of the glitz and glam of The Strip, but developers are working to ensure it has more to offer. 152. LAST PAGE New projects help Element Home Builders P. 18 showcase its expertise in the design and construction of custom homes.