Hershey Entertainment and Resorts Company (HE&R) is a privately held Pennsylvania-based firm established in 1927 by Milton S. Hershey to manage all his non-chocolate business interests. Its roots lie in the Hershey Improvement Company, which built the company town of Hershey and launched the popular Hershey Park on May 30, 1906. After a financial scare in the early 1920s forced outside management, Hershey split his operations to protect the town, incorporating Hershey Estates on October 31, 1927 (later renamed HERCO in 1976 and HE&R in 1998). Notably, in 1918 Hershey had transferred nearly all his assets to the Hershey Trust Company to fund the Milton Hershey School for orphan boys, making the trust the ultimate owner of HE&R. Today, HE&R operates major attractions like Hersheypark, hotels, and resorts, continuing the legacy of the company town while remaining separate from The Hershey Company.