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?

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

Convenient.
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.

Easy.
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.

Affordable.
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

The New Manufacturing Deduction
Date: Thursday, November 03, 2005
Time: 11:00 AM ET / 10:00 AM CT / 09:00 AM MT / 08:00 AM PT [Prevailing Time]
Presenter(s): Ed Bercot and Donald W. Butwill
Objective: This session will provide a summary of the general rules covering the new manufacturing deduction as well as the rules that are specifically applicable to cooperatives.
Program Level: Overview
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
This session will provide a summary of the general rules covering the new manufacturing deduction as well as the rules that are specifically applicable to cooperatives.

Presenter Bio(s)
Donald W. Butwill
Moss Adams, LLP

Don is a Senior Manager with Moss Adams LLP in Stockton, California. He has worked as a tax consultant to cooperatives and food producers for the past 25 years. His practice areas include cooperatives, food processors, and exempt organizations.

Don is a long-time member of the National Society of Accountants for Cooperatives (NSAC) and has served as a National Director at Large, as chairman and vice-chairman of the NSAC Tax committee and as a quarterly Chairperson for the TAXFAX column of The Cooperative Accountant.

Don received a B.S. degree from the University of California, Berkeley.

Certified Public Accountant
American Institute of Certified Public Accountants
California Society of Certified Public Accountants
National Society of Accountants for Cooperatives


Ed Bercot, CPA

E d Bercot is a certified public account operating as a sole practitioner from Corpus Christi, Texas. Ed’s firm provides auditing, tax and consulting services to local and regional agricultural cooperatives in South and East Texas. Ed’s clients operate a wide variety of businesses including cotton gins, grain and rice elevators, grain and citrus marketing, fresh citrus packing sheds, citrus juice processing plants, cotton seed processing, cotton warehouses, wholesale and retail sales of agronomy suppliers and general farm supplies. Ed’s clients have revenues under $100 million.

Ed is a member of the American Institute of Certified Public Accountants, Texas Society of certified Public Accounts and the National Society of Accountants for Cooperative (NSAC). Ed has been a speaker many times for the Texas Agricultural Coop Council with presentations to coop managers and directors. Ed has served in many positions with the NSAC at both the state and national level including as state director for Texas, membership on the national tax committee and small coop committee. Ed is a regular speaker at the annual NSAC meetings.

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