One Big Beautiful Bill: Tax Provisions Impacting 2025

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 began her career with Herbein + Company in 2007 and is a senior manager in the firm's tax department. 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 has worked in professional tax accounting since 1986 serving domestic and multinational companies. Dave’s areas of industry focus include life science, food and beverage, cooperatives, consumer and industrial markets, retail, technology, and insurance. Prior to joining Moss Adams, Dave worked for 37 years with a Big Four firm.

Dave serves as a National Tax Managing Director providing technical expertise in ASC 740, taxation of cooperatives and insurance. He has extensive experience with inbound and outbound multi-national companies and coordinates service delivery with client service teams of specialists including accounting methods and credit services, compensation and benefits, international tax, M&A, state and local tax, valuations, and transfer pricing services. Dave is the Past President of the National Society of Accountants for Cooperatives (NSAC). 

Moderator: Wayne Sine, CPA, 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.