In evaluating any business litigation matter, one of the first and most critical points to consider (as a plaintiff or a defendant) is whether any aspect of the case may be untimely because it is barred by operation of a statute of limitation. Too often, plaintiffs lose valuable claims because they (or their lawyer) fail to appreciate that the "clock" on one or more of their claims has run down. Defendants, on the other hand, sometimes overlook excellent statute of limitations based defenses that can reduce or eliminate their exposure in a lawsuit. Wouldn't it be useful if there were, in one place, a summary of the laws concerning the time limitations, accrual periods, and exceptions applicable to Massachusetts commercial cases? Now there is one. My colleague William G. Cosmas and I are pleased to share the Massachusetts Statute of Limitations Checklist that we prepared for publication with the Practical Law Company.