CHIEF “NO” OFFICER, Part I This is the time of year when many businesses begin to take stock of the things they’ve accomplished over the past year and turn their attention to the things they want to accomplish in the coming year. At VMA we see this firsthand as we help companies prepare for attending one of our annual Business Planning Retreats. One of the things we notice is that regardless of how a company performed in the previous year, whether it fell short of expectations or wildly exceeded plans, the owner usually comes up with a very ambitious list of things they want to still do before the current year expires or to accomplish in the approaching year. As with so many other facets of business, this “goal enthusiasm” can be a double-edged sword. Naturally, one of the objectives of most businesses is to grow. This is good, but along with that growth inevitably comes additional tasks, projects, and to-do items that someone in the organization is responsible to complete; something they didn’t already have on their list. In our quest for growth, too often we overlook the demands these additional burdens place on our people and other resources.