One Big Beautiful Bill: Tax Provisions Impacting 2025

Date: Thursday, August 21, 2025
Time: 03:00 PM ET / 02:00 PM CT / 01:00 PM MT / 12:00 PM PT [Prevailing Time]
Presenters: Bryanna L. Fredericks, CPA, Partner, Herbein + Company, Inc., David Antoni, CPA, Tax Managing Director, Baker Tilly US
Moderator: Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives
Learning Objectives:
TBD
Field of Study: Taxes
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group Internet-based
Prerequisite(s): No advanced preparation or prerequisites are required for this course.
  Order Recording

Course Description

This webinar will provide an overview of key tax provisions in the One Big Beautiful Bill Act that are set to take effect in 2025. Tailored for cooperative tax and accounting professionals, the session will explore upcoming changes, potential impacts on cooperative organizations, and what professionals need to know to plan ahead. Don’t miss this opportunity to stay informed and prepared.

Presenter and Moderator Bios

Presenter: Bryanna L. Fredericks, CPA, Partner, Herbein + Company, Inc.

Bryanna Fredericks is a CPA and Partner at Herbein + Company, Inc. Bryanna provides federal and multi-state tax compliance and planning services for many of the firm’s major business clients. As Herbein + Company’s client base in the cooperative arena has expanded, Bryanna has focused much of her work in assisting those clients with tax compliance and planning strategies, as well as financial statement tax accrual computations and disclosures. Bryanna is a member of the NSAC national tax committee, serves on the Atlantic Chapter board and has recently been elected as a national director. Outside of the office, Bryanna enjoys spending time with her husband Bill and two children - Elias and Claire. She loves the outdoors, camping with family, going to the beach, or skiing, depending on the time of year.

Presenter: David Antoni, CPA, Tax Managing Director, Baker Tilly US

Dave Antoni serves as a National Tax Managing Director, Baker Tilly, providing technical expertise in taxation of Cooperatives and ASC 740, Accounting for Income Taxes.  Serving in the Food, Beverage, and Agribusiness Practice, Dave provides tax consulting, compliance, and audit tax provision services for our cooperative and non-cooperative enterprises clients on a national basis.  Dave has significant experience in the application of ASC 740 to Cooperatives and non-cooperative private and public company enterprises.  He has extensive experience with inbound and outbound multi-national companies and coordinates service delivery building client service teams of specialists including accounting methods, tax credit services, compensation and benefits, international tax, M&A, state and local tax, valuations, and transfer pricing services.  Dave works with management and boards on tax cooperative considerations for capital planning and bylaws provisions, private letter rulings, and advises cooperatives on tax issues such as IRC §199A(g), §163(j), application of new tax legislation including the Pillar 2 global minimum tax and tax accounting methods.

Dave’s professional accounting experience with Baker Tilly and previously with KPMG spans over 39 years and 35 years serving cooperatives as a focus area.

Education
Dave holds a Bachelor of Science degree in Business Administration (cum laude) from La Salle University, Philadelphia, Pennsylvania, where he concentrated in Accounting and Computer Science and was a member of the Beta Alpha Accounting Society.  Dave also has completed several graduate level tax courses in Villanova University School of Law’s Master of Science in Taxation program.

Professional Affiliations
Dave is a Past National President of the National Society of Accountants for Cooperatives (NSAC), NSAC Executive Committee Member, Past National Board Member of NSAC’s Atlantic Chapter and serves as Immediate Past Chair and Member of its National Tax Committee.  He is also a Member of the Legal, Tax & Accounting (LTA) Committee of the National Council of Farmer Cooperatives (NCFC), has served as Past Chair and Member of LTA’s Executive Committee. Dave also serves as a Vice-Chair of the LTA Reporting Subcommittee on Overview of New Tax, Other Legislation and Implementation Issues Affecting Farmer Cooperatives. He is a member of the American Institutes of Certified Public Accountants.  Dave is a frequent speaker concerning tax issues related to cooperatives at annual meetings of NCFC and the NSAC and contributes articles to the Tax Fax Column of NSAC’s The Cooperative Accountant publication.  Dave co-hosts the annual Baker Tilly Agribusiness Cooperative Roundtable.

Moderator: Wayne Sine, CPA, MBA, Education Director, National Society of Accountants for Cooperatives

After retiring as Tax Director of a regional supply cooperative on the East Coast, Wayne Sine was asked to serve as Education Director for NSAC. As an active and long-term member of NSAC, Wayne previously served as Chair of NSAC’s Tax Committee, President of the Atlantic Chapter, and was a recipient of NSAC’s Silver Bowl Award. In addition to his work with NSAC, Wayne has also served on the Legal, Tax, and Accounting (LTA) Committee of the National Council of Farmer Cooperatives, Chaired the Tax Committees for both the Virginia Chamber of Commerce and the Virginia Manufacturers Association, served on the Tax Policy Committee of the Virginia Society of CPAs, and served as Region Vice President for Tax Executives Institute.

Cost
Free for NSAC Members / $56.00 for Non-Members

Delivery System

• All programs are delivered using the Zoom platform.
• Confirmations will include log-in instructions.
• Participants are able to participate using any device with an Internet connect (if the device does not have speakers, the participant can also dial-in) or they can participate with audio only by dialing in.
• All registrants will receive a link to the CLN’s recording by email within 48 business hours of event’s conclusion.
• There will be assistance available to help with technical and connectivity issues up to 10 minutes prior to the start of the presentation.

Registration

All registration is done on-line and each guest must provide their name and email address to participate. All NSAC members may register for free. Non-members may register for a nominal fee.

Refund Policy

NSAC will not issue refunds for CLNs. If a registrant is unable to participate in the CLN and provides notification 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, 7946 Clyo Road, Suite A, Centerville, OH 45459, 937-222-6707, or info@nsacoop.org.