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

A members only PODcast archive of this seminar is now available. Note PODCasts do not qualify for CPE credit. Click here to order!

Section 199 Implementation Update
Date: Thursday, February 17, 2011
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): David Antoni, Tax Managing Director, KPMG LLC, Philadelphia, PA; Sharon Appelt, Tax Director, Darigold, Inc., Seattle, WA; Eric Krienert, Tax Manager, Illinois Agricultural Auditing Association, Normal, IL
Objective: To provide participants with background and the latest update to Section 199 Implementation.
Field of Study: Taxes
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
Learn from war stories, hear practical applications, and real life strategies.
Topics to be covered include:
Section 199 Current Update
Section 199 Application Issues
IRS Exam Issues: 2005 & 2006
Grain & Supply Coops – IRS Audit Issues

Presenter Bio(s)
Eric V. Krienert , CPA- Tax Manager - Eric joined the Auditing Association December 1, 2008. Eric has the primary responsibility for research, training, and special projects involving corporate taxes. Eric has multiple years prior experience with a large, regional accounting firm and brings multi-state tax experience to the firm. Eric is currently serving on the tax committee for the National Society of Accountants and is providing direction and leadership to the grain and cooperative industries in the challenging and fast-changing environment of cooperative taxation.

Sharon Appelt, Darigold, Inc. - Sharon Appelt is Tax Director for Northwest Dairy Association and its marketing subsidiary Darigold, Inc. headquartered in Seattle. Sharon has worked 15 years with cooperative tax issues. Before joining Darigold, Sharon worked with PriceWaterhouse Coopers and the Boeing Company. Sharon is a member of the NSAC Tax Committee and Tax Executive Institute.

David F. Antoni is a Senior Manager with KPMG LLP in Philadelphia, Pennsylvania. He has worked in the KPMG Philadelphia office’s tax practice for the over 17 years. His clients include cooperatives and other business organizations in the food, consumer markets and industrial markets lines of business.
Dave has been a member of the National Society of Accountants for Cooperatives for over 14 years and has served as a director and treasurer of the Capitol Chapter. He is currently a member of the Tax Committee. Dave is also a member of the Legal, Tax and Accounting Committee of the National Council of Farmer Cooperatives.

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