What is NSAC's Cooperative Learning Network?
A NSAC Cooperative Learning Network is a live, interactive 60-minute conference presented over the telephone and over the Internet. You can attend from any location that has telephone and Internet access. You pay just one registration fee for as many participants as you wish at each call/log-in location.

Note that high-speed Internet access is not mandatory – the system works with dial-up but you must have separate connections for the audio and video portions. You may use cell phones for the audio if you have only one connection.

Who presents at one of these sessions?
Your Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. Conferences typically include a Q&A session; you can ask questions by phone or instant messaging options.

CPE Credits
The National Society of Accountants for Cooperatives (NSAC) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Delivery Method: Group-Live.

CLN Policies
Refunds for CLNs are not provided. Registrants if unable to participate will be provided credit for a future CLN or may opt to be sent a copy of the CLN PODCast following the event. Note PODCasts are not eligible for CPE credit.

For more information regarding refund, complaint and/or CLN cancellation policies, please contact our offices at (937) 222-6707 or info@nsacoop.org.

What does my registration include?
Your registration includes long-distance charges for the audio portion and log-in to the video presentation. All handouts and presentation files are downloadable and may be printed out or saved to the participant's computer once they are logged in to the session meeting room. Sessions include one CPE Certificate of Attendance. Certificates for additional participants are $10.00 each.

Why NSAC Cooperative Learning Networks?

No wasted time. Get right to the heart of the matter in a 60-minute session designed to easily fit into your busy schedule.

No airlines. No travel. No time out of the office. Listen and follow along from the comfort and convenience of your desk or conference room.

A telephone and computer are all the equipment you need. Just dial in and log-in to the system. That's it.

Ideal for multiple attendees.
Use a speakerphone and projector and invite as many people as you want to participate - at no extra cost to you.

NSAC Cooperative Learning Networks are a fraction of the cost of travel and attendance fees for other high-priced conferences or seminars.

Cooperative Learning Network

Changes in Defined Benefit Plans
Date: Tuesday, June 09, 2015
Time: 03:00 PM ET / 02:00 PM CT / 01:00 PM MT / 12:00 PM PT [Prevailing Time]
Presenter(s): Eric Kroll, Assurance Partner, Baker Tilly Virchow Krause, LLP and Tara Hibbard, Senior Manager, Baker Tilly Virchow Krause, LLP
Objective: This one-hour session will describe accounting changes for defined benefit plans.
Field of Study: Accounting
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
This one-hour session will describe and discuss Changes in Defined Benefit Plans. The presentation will also focus on the economics of pension plan accounting and how companies need to report pension plans on financial statements. Also discussed will be strategies companies can use to de-risk pension plans, and overall tax implications on defined benefit plan accounting.

Presenter Bio(s)
Eric Kroll began his career at Ernst and Young, serving both private and public registrants. In 2004, he joined Baker Tilly Virchow Krause, LLP and began working closely with cooperatives in various industries including dairy, agribusiness and health care. He is an Assurance Partner in the firm’s Madison, Wisconsin office and is the current leader of the firm’s Cooperative Practice. Eric assists his clients in a variety of matters, including audit and accounting services, coordination of international audits, inventory costing and product pricing, compliance with Department of Labor benefit plan requirements, and member by-laws reviews. Eric is involved in several industry associations including the AICPA, NSAC,the Legal, Tax, and Accounting Committee of the National Council of Farmer Cooperatives, International Dairy Foods Association, Wisconsin Cheese Makers Association, and the Wisconsin Dairy Manufacturers Association.

Tara Hibbard began her career at Arthur Andersen working with both privately held and publically traded companies. She went on to work with Deloitte Tax and True Partners Consulting before joining Baker Tilly Virchow Krause, LLP. With Baker Tilly, she works closely with cooperatives in various industries including dairy, agribusiness and health care. She is a senior manager in the firm’s Madison, Wisconsin office. Tara works closely with her clients to provide tax planning and compliance strategies. She is a member of the AICPA and NSAC.

A PODCast of this workshop is now availble. Click here to order/view.

Additional Information

For more information regarding this series or administrative policies such as complaint and refund, please contact the NSAC National offices, 136 S. Keowee St., Dayton, OH 45402, 937-222-6707, email: info@nsacoop.org