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W W W. M A I N E B I Z . B I Z 5 M AY 5 , 2 0 2 5 Copyright 2025. All rights reserved. Mainebiz® (ISSN# 1530-0749) is published bi-weekly 29 times a year, including special issues published in July, September, October and December by New England Business Media LLC. Periodicals postage paid (USPS# 018-715) at Port land, ME and at additional entry points. Postmaster: Please send changes to: Mainebiz, PO Box 330, Congers, NY 10920-0330. Annual subscriptions are available for $84.00 and include Fact Book and Book of Lists. To subscribe, please visit our website at www.mainebiz.biz, email circulation@ mainebiz.biz or call our circulation department at 845- 267-3008. Mainebiz® accepts no responsibility for unsolicited manuscripts and in general does not return them to the sender. 3 Viewpoints Editor's letter plus Top 10 18 On the Record At Maine Center for Entrepreneurs, Tom Rainey aims to keep services affordable, competitive and relevant 19 Building Business PC Construction starts on new offices for Martin's Point Health Care 20 In Short Newsworthy people and performances 23 The List Maine's largest hotels B U S I N E S S M A I N E I N E V E RY I S S U E 6 Made in Maine A Harrison company's hand- cut, wooden jigsaw puzzles are an artisan luxury 7 Ask ACE How hard is it to make my LLC an S-Corp? A roundup of Maine's business news 6 P H O T O / J I M N E U G E R 18 woodhullmaine.com MERRILL'S WHARF | 254 COMMERCIAL STREET | PORTLAND, ME 04101 | 207.791.1100 | PIERCEATWOOD.COM Helping Individuals, Families, and Businesses Create a Secure Future Pierce Atwood's Trusts & Estates attorneys provide comprehensive and innovative estate planning, gift planning, estate administration, and trust administration services for individuals, families, and businesses. We also offer trustee services, fi duciary representation, probate litigation services, and expertise in Florida estate and tax law. And we help closely held businesses plan for the future, providing advice and counsel on succession planning, ownership issues, formation strategies, and the complex employment issues that sometimes arise. Contact us today for help creating a secure future. Pierce Atwood. There's a reason… Kristen Chassé Griffi n Leschefske Molly Liddell Bonnie Ball Wahrer Barbara Wheaton P H O T O / T I M G R E E N WAY 6 Lisa von Hasseln, a cutter for Elms Puzzles, cuts pieces at her home in Bridgton.