We noted this week that the country’s largest employer, Wal-Mart announced that it was raising the salaries of all of its managers in order to comply with the new overtime threshold ($47,476 up from $23,660) mandated by the Department of Labor (DOL). Interesting, we also noted that the retail giant is also cutting 7,000 jobs!  So, how is that new overtime minimum working for those 7,000?  Last week, the Tax Foundation released its annual state business tax rankings, always an interesting read.  Although there usually is very little movement from one year’s ranking to another, we did note that the District of Columbia dropped 7 notches to 47th going into 2017, while both Delaware & Louisiana each dropped 5 to 19 and 41, respectively.!  On the flip side, Pennsylvania & Hawaii both improved by 4 spots to 24th & 26th respectively.  Speaking of surveys, this week saw the release of the 2016 QSR Drive-Thru survey with Chick-fil-A again being tagged as the most polite.  Dunkin’ finished 9th out of 15 QSRs listed by service attributes in the final tally.