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 From Business Today: Officials cut the ribbon on a new park off Route 5 Monday. The $9.2 million Ship Canal Commons is a lush green space along Union Ship Canal at Buffalo Lake Side Commerce Park. The 22-acre public space has spots for fishing, viewing aquatic wildlife and paths for biking and hiking. The project along the Lackawanna border received several gra…

From Business Today: Family farmers have found a way to stay profitable . Places such as Becker Farms, Blackman Homestead Farm and Pumpkinville deal direct to consumer, inviting the public onto their land to enjoy the farm experience. They've turned their farms into retail and entertainment centers and have made themselves a top Halloween and Autumn destination for f…

Here are links included in this week's MoneySmart section:The Emily Post Institute for information on tipping: Click here. T. Rowe Price estate planning tips: Click here. Lawyers.com estate planning checklist: Click here. Roth conversion rules: Click here. Roth conversion calculator: Click here.  

At least two restaurants will feed your little goblins for free on Monday: Kids in costume will eat free after 5 p.m. at Old Country Buffet at 3048 Sheridan Drive in Amherst. When one adult dinner is purchased, up to two costumed kids get free dinner. Call 832-1773. Kids 10 years old and younger can eat free at any Applebee's in Western New York. They can choose …

Here is today's MoneySmart tip of the day: Instead of paying to rent or stream movies, borrow them from the library. ---Samantha Maziarz Christmann

From Business Today: The group vice president and general manager of Lexus was in town this week. Mark S. Templin said 2012 will be a much brighter year than 2011, when the brand was rocked by the Japanese earthquake and tsunami, causing production disruptions. Lexus has a new $8 million dealership in Amherst. Northtown Automotive Cos. built the swanky new site to replace…

Here is today's MoneySmart tip of the day: Now is a great time to start a compost pile. Composting your fall leaves and Jack-o-lantern makes a good beginning. ---Samantha Maziarz Christmann

From Business Today: The new CEO of Ford Motor Co.'s Canadian subsidiary is a Buffalonian. Dianne Craig was born in Buffalo and graduated from the University at Buffalo. She will be in charge of plants and operations with a direct connection to Ford's stamping plant in the Town of Hamburg. She will succeed David Mondragon, who helped make Ford the number one auto…

From Business Today: Your health insurance rates are probably about to go up. The state Department of Financial Services approved almost all the requests it received from insurers to increase rates. Rates at Western New York's three major health insurance companies will soar as much as 15 percent or more. Buffalo Niagara's unemployment rate was up slightly in S…

For a complete list of 2012 health insurance rates approved by New York state: click here To see the HealthNow rate request and supporting documents: click here 

Here is today's MoneySmart tip of the day: Experts advise against buying additional accident insurance. Only 4.5 percent of deaths are accidental. ---Samantha Maziarz Christmann

From Business Today: The Amherst Walmart store on Niagara Falls Boulevard will close at 6 p.m. today as employees prepare to relocate to its new Supercenter on Sheridan Drive near North Bailey in Amherst. The giant discounter has been trying to open in that spot since 2006, but fought lawsuits from nearby residents who didn't want the megastore built in their backya…

From Business Today: M&T Bank is America's third best small business lender according to J. D. Power & Associates. The national study found small businesses were even happier with M&T as their lender than last year. M&T got a 764 rating on a 1,000 point scale. J.D. Power's highest ranking went to M&I Bank, a subsidiary of Milwaukee-based Mars…

Here are some resources for managing rental properties: Housing Opportunities Made Equal: www.homeny.org    Belmont Housing Resources for WNY: www.belmonthousingwny.orgBuffalo Niagara Association of Realtors: www.bnar.orgCity of Buffalo's Division of Citizen Services:      www.ci.buffalo.ny.us/Home/City_Depar…