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

Pension and Business Combination Accounting Update
Date: Thursday, October 18, 2007
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): Russell Wasson, Director of Tax, Finance and Accounting Policy - National Rural Electric Cooperative
Objective: Participant can expect to gain an understanding involving Pension Accounting SFAS #158 and its related activities. For Business combinations, discussion of SFAS #141 and how it is related to the combination of cooperatives.
Field of Study: Accounting
Program Level: Intermediate
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
This CLN will consist of details outlining Pension Accounting re: SFAS #158 and related activities, followed by a segment titled Business Combinations Accounting Update of SFAS #141 involving the combination of cooperatives.

Presenter Bio(s)
Russell Wasson, Director of Tax, Finance and Accounting Policy with the National Rural Electric Cooperative in Arlington, Virginia received his Bachelor of Science degree in accounting from the University of Arkansas at Little Rock in 1980. After his graduation, he went to work for Arthur Young & Co., in New Orleans. It was there that he became a CPA in 1980.

After holding several positions with a range of businesses, Mr. Wasson started a consulting firm that provided consulting services to cooperatives and an RTO. Later, he partnered with Tom Strait, both of whom offered consulting services to cooperatives and other nonpublic utilities.

Joining NRECA in 2005, Russ's responsibilities now include taxes, accounting and financial programs. At NRECA he is also a member of the NRECA restructure and renewable group.

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