November 2020 Article Archives - Page 2
Cooperative Leaders and Scholars Program
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
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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IRS Issues FAQs on New Overtime Deduction for Tax Professionals and Co-op Employers
The IRS and the Department of the Treasury have released guidance to help taxpayers and employers understand the new qualified overtime compensation deduction under the One, Big, Beautiful Bill (Pub. L. No. 119‑21). Individuals may deduct the portion of overtime pay that exceeds their regular rate of pay, generally the “half” portion of time‑and‑a‑half, for tax years 2025 through 2028. Fact Sheet 2026‑01, summarized in ...
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OBBBA Gives Lenders a Partial Exclusion on Interest Earned on Certain Loans Secured by Rural or Agricultural Real Property
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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Open the Door to Opportunity with an NSAC Scholarship!
NSAC Scholarship Application open. Do you know a graduating high school senior or a current college student who’s excited about business, accounting, or finance? This is their chance to turn ambition into opportunity!
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