The Most Humbling, Challenging, Dynamic Experience
That’s business ownership, says Lou Mosca, who suggests a strategic plan for 2026 that includes making profit your first line item of expense and introducing a pay-for-performance plan.
Good morning!
Scheduling note: The Morning Report will not publish on Monday, which is Martin Luther King Jr. Day. We will return on Tuesday.
Here are today’s highlights:
Gene Marks sees a big year ahead for small businesses.
Meanwhile, small businesses in Seattle say they are in a state of crisis.
A small business owner in Mississippi says she was living the American Dream—until the tariffs.
Falling mortgage rates bring hope for the spring selling season.
MANAGEMENT
In this week’s video, Lou Mosca offers a plan to make 2026 extraordinary: “Last year pushed independent business owners to their limits—tariffs, interest rates, AI disruption, and relentless uncertainty. Most small businesses in the U.S. take in less than $2 million annually, and the pressure is real. But in 2026, you have a chance to lead with clarity, to define what makes you different, to build a team that’s both cared for and accountable, and to treat profit as your first priority—not an afterthought.” CONNECT WITH LOU


