Darien-based Genesee & Wyoming could see its deferred net income tax liabilities reduced by $400 million as a result of the 21 percent U.S. corporate income tax rate under the new Tax Cuts and Jobs Act.

Genesee & Wyoming operates short-line railroads that carry commodities and other goods to plants and ports, with the company earning $53.4 million in the third quarter on revenue of $577 million.

Entering October, Genesee & Wyoming reported nearly $1.3 billion in deferred income tax liabilities accumulated over time, with the company estimating the $400 million benefit after a preliminary analysis. The company has been advocating separately for Congress to resuscitate and make permanent a federal tax credit that expired in 2016 that had been designed to encourage investment in short-line railroads, with Genesee & Wyoming recording a $28.8 million benefit from the tax credit in 2016.

Smart Kids with Learning Disabilities has named Dr. Christopher Bogart president of its board of directors.

The Westport-based nonprofit has expanded its board with the additions of Greenwich Time columnist Claire Haft, Cathy Irwin, of New Canaan, and Joan Lombardozzi, of Stamford.

Bogart is a clinical psychologist who runs the Southfield Center for Development in Darien.

The Connecticut Department of Banking approved Laurel Road Bank as the new name of Darien Rowayton Bank, with the company to adopt the brand of its online lending division.

Headquartered in Darien, the bank has additional branches in Norwalk and Fairfield, along with a student loan office in Bridgeport.

Darien Rowayton Bank had about 165 employees as of September, according to the Federal Deposit Insurance Corp., an add of nearly 70 people over the intervening year.

The company listed $535 million in deposits on Sept. 30 and $498 million in loans, reporting a net loss of $1.7 million over the first nine months of 2017.

Connecticut had the fifth highest rate of home foreclosures in the nation last year, with about eight of every thousand homes in the state undergoing a foreclosure proceeding, according to Attom Data Solutions.

New Jersey had the worst foreclosure rate in the United States last year, with 1.61 percent of housing units under foreclosure at some point in 2017, compared to 0.78 percent in Connecticut. Foreclosures nationally were down 20 percent to an all-time low of 383,700 homes.

A Harris Poll survey sponsored by CareerBuilder found that 72 percent of workers surveyed did not report instances in which they felt vitimized by secual harassment while on the job.

Just under half of those surveyed indicated they confronted individuals over sexual advances or other harassing behaviour, and of that group, 22 percent said the situation stayed the same or got worse.

Harris Poll queried more than 800 people over a three-week period.