Green Hasson Janks recently conducted a targeted survey of food industry business owners and executives to explore topics such as business growth, pricing issues, new-business strategies and financial management. This year’s survey results show that owners are cautiously optimistic about the growth of their businesses in 2012 and through 2013. We presented the results of this survey at a food conference recently held in October 2012 that was attended by over 150 people. In this food digest issue, we will summarize the results of the survey broken out in the following areas: general, financial, challenges facing the industry, and M&A activity. We will also be discussing The American Taxpayer Relief Act of 2012 (ATRA), which was passed on January 2, 2013, and highlight certain aspects of these provisions currently affecting the food and beverage industry.