February 2018 Article Archives

National Society of Accountants for Cooperatives Announces Peggy Maranan as 2026 Silver Bowl Award Recipient

National Society of Accountants for Cooperatives Announces Peggy Maranan as 2026 Silver Bowl Award Recipient

Published January 27, 2026

The National Society of Accountants for Cooperatives (NSAC) is proud to announce that Peggy Maranan, Chief Financial Officer of DEMCO, has been selected as the 2026 recipient of the Silver Bowl Award, the Society’s highest and most prestigious honor. The Silver Bowl Award recognizes an individual who, over an extended period, has made exceptional contributions that enhance both the image and operations of the cooperative profession. Bestowed ...

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Cooperative Leaders and Scholars Program

Cooperative Leaders and Scholars Program

Published January 31, 2026

We wanted to share information about an upcoming opportunity that may be of interest to you or others in your network—the Cooperative Development Foundation’s (CDF) Cooperative Leaders & Scholars Program (CLS). CLS provides cross-sector leadership development and builds professional networks for new and emerging cooperative leaders and scholars. This 8-month fellowship provides opportunities to participate in multi-sector ...

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Balancing Mission and Modernization: The Future-Ready Finance Function in Electric Cooperatives

Balancing Mission and Modernization: The Future-Ready Finance Function in Electric Cooperatives

Published January 27, 2026

The financial landscape across all sectors is undergoing transformative change, driven by digital acceleration, workforce shifts, regulatory complexity, and the growing expectation for finance leaders to act not only as stewards of capital but also as strategic catalysts of organizational transformation. Deloitte’s 2026 Finance Trends Report (2025) identifies five emerging dynamics that are reshaping global finance functions: enhanced ...

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OBBBA Gives Lenders a Partial Exclusion on Interest Earned on Certain Loans Secured by Rural or Agricultural Real Property

OBBBA Gives Lenders a Partial Exclusion on Interest Earned on Certain Loans Secured by Rural or Agricultural Real Property

Published January 13, 2026

Renewal of Section 199A(g) The One Big Beautiful Bill Act, P.L. No. 119-21, made Section 199A(g) permanent by eliminating the December 31,2025 sunset provision in Section 199A(i) of the Internal Revenue Code of 1986, as amended (the “Code”).  Code Section 199A(g) offers a 9% deduction to specified agricultural and horticultural cooperatives on domestic production income.  The following offers a very brief summary of the ...

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