What is NSAC's Cooperative Learning Network?
The NSAC Cooperative Learning Network is a live, interactive webinar, and you can attend from any location with internet and/or telephone access. NSAC members can attend an unlimited number of CLNs at no charge!

Who presents the information for one of these courses?
Each Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. CLNs typically include a Q&A session where participants can ask questions live or by chat.

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. Member registrants, if unable to participate, will be provided with a link to the PODCast. 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 course meeting room. Sessions include one Certificate of Attendance. Certificates for additional participants are $10.00 each.

Why NSAC Cooperative Learning Networks?

Fast.
No wasted time. Get right to the heart of the matter in a course designed to easily fit into your busy schedule.

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

Easy.
A computer, device and/or telephone are all the equipment you need.

CLNs are ideal for multiple attendees. Registrants may use a monitor and speakers/speakerphone and invite others to participate - at no extra cost to you. Additional attendees seeking CPE credit for viewing the session will incur a $10 fee per certificate request.

Affordable.
NSAC Cooperative Learning Networks are free for members and available to non members at a fraction of the cost of travel and attendance fees for other high-priced conferences or seminars.

For more information contact the National Office at 937-222-6707 or email to: info@nsacoop.org

Cooperative Learning Network

Use of Non-Qualified Dividends
Date: Thursday, December 10, 2015
Time: 03:00 PM ET / 02:00 PM CT / 01:00 PM MT / 12:00 PM PT [Prevailing Time]
Presenter(s): Teresa Castanias, Owner, Teresa Castanias CPA and David Antoni, Tax Managing Director, KPMG LLP
Objective: This session will provide attendees with a professional perspective of the use of Non-Qualified Dividends.
Field of Study: Taxes
Program Level: Intermediate
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
In this one-hour session attendees will be given the insight of the use of Non Qualified Dividends and Special Situations

Presenter Bio(s)
Teresa (Teree) Castanias has a tax consulting practice focused on cooperative issues and other business and individual tax matters. She retired from KPMG in September 2009 where she was the firm’s National Director for Technical Tax Services for Cooperatives and was responsible for providing tax consulting, compliance and tax provision services to Consumer and Industrial Markets, and Financial Services clients, including cooperatives and non-cooperative enterprises in food production, manufacturing, distribution and retail, rural electric and telephone, Farm Credit System agricultural lending, banking and financial services. Teree has had a broad range of experience with all types of cooperatives and non-cooperative businesses. Teree’s professional accounting experience with KPMG spanned over 32 years and 29 years serving cooperatives as a focus area. Teree continues to provide consulting and litigation support services to all types of cooperatives in her own firm. Teree has recently joined with Baker Tilly Virchow & Krause LLP to focus on cooperative business, tax and accounting issues for the firm’s clients. Teree has substantial experience leading and coordinating tax engagements. She has served as lead tax partner with responsibility for planning, budgeting, execution, and delivery of federal and state tax work to many clients. She has also provided subject matter knowledge and guidance on cooperative issues in her role as National Director of Technical Tax Services for Cooperatives. She was instrumental in legislation beneficial to cooperatives on several occasions. Teree has also provided litigation support services to several clients, including cooperatives. Teree hosted KPMG’s Annual Cooperative Tax Roundtable which is a popular conference for KPMG’s cooperative clients each May. Teree is also the past Chairman and a member of the Tax Committee of the National Society of Accountants for Cooperatives (“NSAC”). Teree is also past board member of NSAC’s National board and Far Western Chapter.

David F. Antoni, Managing Director, Tax, KPMG LLP, serves as National Director of Cooperative Tax Services. Dave is responsible for providing tax consulting and compliance services to cooperatives and non-cooperative enterprises in our Consumer & Industrial Markets practice. Dave also serves on KPMG’s National FAS 109 Network and has significant experience in the application of FAS 109 and FIN 48 to both our cooperative and public company audit clients. Dave works with management and boards on tax considerations for capital and bylaws provisions and advises cooperatives on tax issues such as IRC section 199 and the new repair regulations. Dave’s professional accounting experience with KPMG spans over 28 years and 24 years serving cooperatives as a focus area. Dave holds a Bachelor of Science degree in Business Administration (cum laude) from La Salle University, Philadelphia, Pennsylvania, where he concentrated in Accounting and Computer Science and was a member of the Beta Alpha Accounting Society. Dave also has completed several graduate level tax courses in Villanova University School of Law’s Master of Science in Taxation program. Dave is currently a board member (and past treasurer) of the Capitol Chapter of the National Society of Accountants for Cooperatives (NSAC) and serves as Chair of its National Tax Committee. He is also a member of the Legal, Tax and Accounting Committee of the National Council of Farmer Cooperatives and serves as Vice Chair of Subcommittee on Digest of Cases, and is a member of the American Institutes of Certified Public Accountants. Dave is a frequent speaker concerning tax issues related to cooperatives at annual meetings of the NSAC and contributes articles to the Tax Fax Column of NSAC’s The Cooperative Accountant publication. Dave author’s KPMG’s Tax News Flash – Cooperatives publication and hosts and facilitates discussions on cooperative tax topics at KPMG’s Annual Cooperative Roundtable.

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

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 submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org