Marsh & McLennan, which lost nearly 300 employees at the World Trade Center, will opt for a "flexible day," giving employees the option to take the day off with pay. New York and Washington D.C. businesses are said to have health professionals on backup, anticipating the need for grief counselors.

But the grief does not stop at the door of those who lost loved ones. The tragedy of that day has impacted every American profoundly. Businesses across the nation will acknowledge September 11 with a moment of silence, commemorative plaques, ribbons and trees, and other special services.

American Airlines staff will wear ribbons in honor of lost colleagues. Disney will cancel the September 11 performances of its Broadway musicals, Aida, Lion King, and Beauty and the Beast. Accuride International, a Calif.-based manufacturer, will hang posters in its facilities that read "Honoring Manufacturers' Commitment to Rebuilding America." And teachers will ask students to reflect on the day with poetry, discussions, American history lessons.

SmartPros would like to hear what you or your company have planned for September 11 and your reflections on the past year since the terrorist attacks rocked our country. No doubt the accounting profession is in a somber mood due to other events since that tragic time -- events that seem quite trivial in the grand scheme of things -- and so emotions run high. This is an opportunity to reflect and share.
 
We'd like your feedback. Write to editor@smartpros.com. We will honor requests for anonymity. On September 11, we will share your thoughts at www.smartpros.com

-- Niquette M. Kelcher