November 2017 Article Archives
Help Shape Cooperative Education: NSAC Call for Presentations
Do you have a topic you'd like to recommend for the next webinar or conference? Know an industry expert who would make a great presenter? Or are you or someone from your organization interested in sharing your expertise with the cooperative community? We'd love to hear your ideas! We're looking for: Timely topics and emerging issues that affect your cooperative. Recommendations for engaging speakers and subject matter ...
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NSAC Announces 2026–2027 Scholarship Recipients
Investing in the next generation of leaders is one of the most meaningful ways NSAC supports the cooperative community. Through its annual Scholarship Program, the National Society of Accountants for Cooperatives is proud to help outstanding students pursue their educational goals while encouraging academic excellence, leadership, and lifelong learning. This year, NSAC received an impressive number of applications from exceptionally talented ...
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Honoring the Life and Legacy of Larry Romauld
It is with great sadness that we share the passing of Larry Romauld, a devoted leader, mentor, and friend to NSAC and so many throughout the cooperative community. Larry dedicated 42 years of his career to serving agricultural cooperatives, but those who knew him will remember him for far more than his professional accomplishments. He was a trusted advisor, a thoughtful leader, and someone who generously shared his knowledge and experience with ...
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As Boomers Retire, Pressure Mounts to Expose Employee Stock Buyback Obligations
A retirement plan that runs on company stock can turn into a company’s next liquidity crisis — and U.S. accounting rule-setters are weighing whether businesses should be forced to spell out the size and timing of those buyback bills. The issue centers on employee stock ownership plans (ESOPs), a common way for private-company founders to sell their businesses to workers as they head for the exits. The pitch is easy to understand:
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The Case Where the Chicken Comes Before the Egg
George v. Commissioner, T.C. Memo. 2026‑10 (Feb. 3, 2026) is one of the most consequential cases in the agriculture industry in recent years with respect to the research and development (R&D) credit under IRC §41. The U.S. Tax Court made it clear that agricultural innovation does not need a lab coat to qualify for the R&D credit. Production based experimentation, whether in barns, fields, or poultry houses, can count when aimed at ...
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