This weekend was the end-of-year “Trophy Day” for John’s pre-school gymnastics class. All the pre-schoolers show up for a gymnastics exhibition, attended by parents, grandparents and other relatives. Following the exhibition, all the students are awarded trophies. ALL the students are awarded trophies. I missed the event. When Gina came home, she was fuming. (As [...]

We’re in the process of getting only three children off to college this month. (Our household style and usage guide requires the use of the modifier only in any phrase that enumerates children.) Consequently, the “growing up” meme has been circulating vigorously. Into that ferment, the monthly insurance statement arrived. ( It’s a statement because [...]

The balance of power between personal and corporate has had some interesting shifts over the last century — and it hasn’t all gone in the direction of the corporate. It occurred to me that the Hollywood studio system was the ascendency of the company over the individual. Over time, however, the studio system broke down, [...]

A corporation is a legal fiction designed to create an impersonal — or rather, a non-personal — entity. The idea was (still is) to protect the assets of the individual from business losses. So there is a requirement to separate the finances of the individual from the finances of the corporation. When people forget to [...]