NSAC Members may register for CLNs without charge while non-members may participate for a nominal fee.
Individuals or groups are able to participate in these online courses from the convenience of their own space using their own device and immediately put what they’ve learned to work for their organization.
Review the following list of upcoming CLNs and register today!
Section 45Z Clean Fuel Credit: Current Rules and Practical Guidance
Date: Wednesday, August 26, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Nicole McGovern, Tax Director, Ag Processing Inc, Chelsey Anderson, Managing Director - Credits, Incentives & Methods – Energy & Excise, RSM US LLP
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Understand the key energy provisions in the One Big Beautiful Bill Act (OBBBA) and their impact on clean fuel producers and other industry stakeholders.
• Evaluate current developments in the clean fuels market and emerging trends affecting the industry.
• Apply recent Treasury guidance related to the Section 45Z credit, including eligibility, documentation, prevailing wage compliance, and credit transfer strategies.
Field of Study: Taxes
Program Level: Basic
CPE Credit: 1 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
ASC 980 - Regulatory Accounting for Electric Cooperatives
Date: Tuesday, September 1, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Aaron Clayton, CPA, CGMA, National Energy Services Industry Leader, Eide Bailly LLP, Parker Van Zee, Senior Manager, Eide Bailly Advisory LLC
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Identify the scope criteria required for electric cooperatives to apply ASC 980 and understand why most cooperatives qualify for regulatory accounting.
• Analyze real-world examples of regulatory accounting transactions frequently encountered by electric cooperatives.
• Apply best practices for documentation, financial statement presentation, disclosure requirements, and annual assessments of recoverability under ASC 980.
• Identify key audit risks and common deficiencies related to ASC 980 documentation
Field of Study: Accounting
Program Level: Intermediate
CPE Credit: 1 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Navigating Patronage Allocation
Date: Wednesday, September 2, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Jared Kempel, Managing Director, Baker Tilly US, Tami Peterson, Tax Director, Land O'Lakes, inc., Barry Jencik, CPA, Partner, Greendyke Jencik & Associates CPAs, PLLC
Learning Objectives:
• Gain an understanding of the basic concept of calculating and patronage allocations
• Ascertain how book and tax accounting may impact patronage allocations
• Understand how different sources of income may impact patronage allocations
Field of Study: Taxes
Program Level: Basic
CPE Credit: 1 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
From Past Due to Protected: Legal and Practical Tools for Cooperative Collections
Date: Wednesday, September 23, 2026Time: 02:00 PM EST / 01:00 PM CST / 12:00 PM MST / 11:00 AM PST
Presenter(s): Tony Todero, J.D., Shareholder, Winthrop & Weinstine, Lance Radziej, CPA/ABV, CGMA, Bongards Creameries
Moderator(s): Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
• Identify and guard against risks
• Understand PACA and how it can help collections.
• Improve collections’ outcomes
Field of Study: Specialized Knowledge
Program Level: Basic
CPE Credit: 1 Credit Hour
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
More Information Online Registration
Registration
All registration is done on-line and each registrant must provide their name and email address.
Fees and Payment Procedures
CLNs are free for all NSAC members. Non-members may register for a nominal fee. Non-members must pre-pay at the time of registration.
Delivery System
The National Society of Accountants for Cooperatives uses the Zoom platform for CLNs. Registrants will receive login instructions in advance by email and the virtual meeting room will open 15 minutes prior to the CLN start time. We recommend participants log-in 5-10 minutes prior to the start, allowing enough time to download and print any documents you wish to have available during the course presentation. It is recommended that you test your computer prior to attending a meeting. We use polling to verify active participation and you must use the Zoom app to submit poll responses. If you are unable to use the Zoom app, please contact us for an alternative arrangement prior to the start of the CLN.
Refund Policy
NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and sends written notice to info@nsacoop.org 48 hours prior to the session, a credit will be provided for a future CLN. Alert the NSAC staff member monitoring the CLN if technical difficulties are encountered and technical support will be provided to eliminate problems with future CLNs.
Additional Information
Live participation is required for CPE credit and polling questions must be answered to document your active participation. All registrants will receive an email following the session with links to the slides and/or handouts, and a link to the CLN recording (unless otherwise stated). If you are unable to participate in the live session, you can still watch the recorded session, but you will not be eligible for CPE credits. Those eligible for credits will receive their certificate by email with 7 business days.
For more information regarding NSAC CLNs or administrative policies such as complaint and refund, contact the NSAC Headquarters at 937-222-6707, or info@nsacoop.org.