A light bulb lit up over Jay Fortgang’s head last spring when he read an article in the San Jose Mercury News about someone who was helping bankrupt dot-coms liquidate their hardware. Since hotels typically issue credits for cash deposits on canceled meetings, and companies often can't use them before they expire in six to eight months, why not provide a similar service for companies that want to liquidate the "assets" of their canceled meetings? No newcomer to great ideas (he opened the ...

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