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

Operating on a Cooperative Basis
Date: Tuesday, October 29, 2013
Time: 03:00 PM ET / 02:00 PM CT / 01:00 PM MT / 12:00 PM PT [Prevailing Time]
Presenter(s): Dave Antoni, Marla Aspinwall, & Barry Groebel
Objective: To better explain the Three Prongs of a Co-Op as well as any additional IRS factors
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
This 1 hour CLN will go into detail regarding operating on a cooperative basis. It will cover the three prongs of a co-op as well as any additional IRS factors. It will include discussion on the subordination of capital, democratic control and operation at cost.

Presenter Bio(s)
David Antoni serves as KPMG’s National Director of Cooperative Tax Services. He is responsible for providing tax consulting and compliance services to cooperatives and non-cooperative enterprises in their Consumer & Industrial Markets practice. Dave also serves on KPMG’s National FAS 109 Network and has significant experience in the application of FAS 109 (ASC 740) and FIN 48 (ASC subtopic 740-10) to both cooperative and public company audit clients. He works with management and boards on tax considerations for capital and bylaws provisions and advises cooperatives on tax issues such as IRC section 199. His professional accounting experience with KPMG spans over 26 years and 22 years serving cooperatives as a focus area.

Barry D. Groebel, CPA is a Partner at Herbein + Company, Inc. He began his career with Price Waterhouse, one of the nation's largest accounting firms, prior to joining Herbein + Company in 1992. Barry manages tax compliance and transactional tax planning services delivered to many of the firm’s clients in a broad range of industries. Barry is the tax partner on many of the firm’s major clients.

Marla Aspinwall is a Partner with Loeb & Loeb LLP and concentrates her practice in the tax, ERISA, labor and securities aspects of executive compensation for publicly held, private and tax exempt organizations, including employment agreements; nonqualified deferred compensation; and equity, retirement, incentive and welfare benefit plans. She also specializes in the tax and business aspect of agricultural cooperative organizations and has represented many large agricultural 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

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