author article title edition 2018 fall · ncfc reprint financial reporting and audit issues of...

Author Article Title Edition

Erlenbush, Bill Internal Controls to Prevent & Detect Fraud 2020 SUMMER

Wech, Barbara and Dawson, Steve Small Business Forum: The Role of the Board in Internal Fraud Prevention 2020 SUMMER

Benson, George; Feeley, Kevin; Carson, Marlis and Smith, Rebecca

TAXFAX 2020 SUMMER

Miller, Phil; Taylor, Greg and Erlenbush, Bill ACCTFAX 2020 SUMMER

Ransomware is Now the Biggest Online Menace You Need to Worry About - Here's Why

2020 SUMMER

Maranan, Peggy Utility Cooperative Forum: Impacts of COVID-19 on Financial reporting 2020 SUMMER

Wech, Barbara; Van Matre, Joseph and Kornegay, Randeall

Small Business Forum: Leading a Team to High Performance 2020 SPRING

Meuting, Nick From an Auditor's Perspective 2020 SPRING

Benson, George; Antoni, Dave,; Marx, Ashley; Welytok, Daniel and Hofmann, Sandra

TAXFAX 2020 SPRING

Miller, Phil; Taylor, Greg and Erlenbush, Bill ACCTFAX 2020 SPRING

Boldissar, PeggyUtility Cooperative Forum: The Aging Workforce in the Electric Industry: Old Problems, New Solutions

2020 SPRING

Miller, Shawn Small Business Forum: Leading a Team to High Performance 2019 WINTER

Benson, George TAXFAX 2019 WINTER

Miller, Phil ACCTFAX 2019 WINTER

Boldissar, PeggyUtility Cooperative Forum: Challenges in Selecting and Paying for Grid Modernization

2019 WINTER

Wech, Barbara; Edmonds, Mark and Polack, Lisa-Ann

Small Business Forum: Simplifying Blockchain Technology: An Analysis of the impact on the Accounting Profession and Cooperatives

2019 SUMMER

Benson, George; Feeley, Kevin; Carson, Marlis and Smith, Rebecca

TAXFAX 2019 SUMMER

Miller, Phil ACCTFAX 2019 SUMMER

Boldissar, PeggyUtility Cooperative Forum: Financial Forecasting: A Foundation of Strategic Planning

2019 SUMMER

Wech, BarbaraSmall Business Forum: Workplace Bullying: Why It's Important, How to Recognize It and What to do About It

2019 SPRING

Benson, George; Antoni, Dave; Hoffman, Sandra; Schickli, Wright and Welytok, Daniel

TAXFAX 2019 SPRING

Miller, Phil ACCTFAX 2019 SPRING

Boldissar, PeggyUtility Cooperative Forum: Impacts of the tax Cuts and Jobs Act of 2017 (TCJA) for Electric Cooperatives

2019 SPRING

Wech, Barbara and Grice, SteveSmall Business Forum: VIE Accounting Alternative Expanded for Private Companies

2019 FALL

Benson, George; Borden, Anna; Coffman, Christopher; Fincher, Michael; Graber, Samuel and Guler, Tara

TAXFAX 2019 FALL

Miller, Phil ACCTFAX 2019 FALL

Boldissar, Peggy Utility Cooperative Forum: Information Governance in Electric Cooperatives 2019 FALL

Boldissar, PeggyArtifical Intelligence (AI): Its impact to Accountants and to Electric Cooperatives

2018 WINTER

Wech, BarbaraSmall Business Cooperative Forum: Creating a Learning Culture in he Accounting Department

2018 WINTER

Schroeder, Steve Section 1383: What Tax Practioner Need to Know 2018 WINTER

Miller, Phil ACCTFAX 2018 WINTER

Benson, George; Castanias, Teresa; Duggan, Christopher and Schultz, Daniel

TAXFAX 2018 WINTER

NCFC ReprintReport of the NCFC Legal, Tax & Account8ing Committee, Antitrust Subcommittee

2018 FALL

Boldissar, Peggy The Transitioning From LIBOR To SOFR Interest Rates In The US 2018 FALL

Miller, Phillip ACCTFAX Bulletin Board 2018 FALL

Guler, Tara TCJA Changes to Meals, Entertainment and Fringe Benefits Rules 2018 FALL

Edmonson Cox, Vickie; Dolowitz, Annetta and Key, Susan

More Thank Just Money: Overcoming Generational Woes To Retain Internal Accountants In A Competitive Economy

2018 FALL

Grice, Steve and Magrath, LorraineTrading and Available-for-Sale Classifications Eliminated for Equity Invensments

2018 FALL

Grat, Thomas rGBH Controversery Returns with Arla Cooperative Versus Eli Lilly-Elanco 2018 FALL

NCFC Reprint Financial Reporting And Audit Issues Of Agricultural Cooperatives 2018 SUMMER

NCFC Reprint2017 Report of the LTA Reporting Subcommittee on Cooperative Structures: Mergers, Acquisitions, Joint Ventures and Subsidiaries

2018 SUMMER

Boldissar, Peggy Undergrounding Power Lines, Is The Cost Worth The Benefit? 2018 SUMMER

Miller, Phillip ACCTFAX Bulletin Board 2018 SUMMER

Smith, Rebecca Section 199A Deduction - Cooperatives and Non-Corporate Taxpayers 2018 SUMMER

Wech, Barbara Co-Op Member Noncash Payment Methods and Managing 2018 SUMMER

Royer, JeffreyRetained Earnings as a Source of Equity Capital for Agricultural Cooperatives

2018 SPRING

Boldissar, Peggy Trends In Leasership Thought 2018 SPRING

Miller, Phillip ACCTFAX Bulletin Board 2018 SPRING

Benson, George New Centralized Partnership Audit Rules Begin to Go Into Effect 2018 SPRING

Wech, Barbara Effective Employee Recruitment Techniques for Cooperative Organizations 2018 SPRING

NCFCLTA Reporting Subcommittee On Overview of New Tax , Other Legislation and Implementation Issues Affecting Farmer Cooperatives

2018 SPRING

NSAC Financial Statement NSAC Financial Statement 2017 WINTER

Grice, Steve and Daniel, Lee New Accounting Measurement For Inventory 2017 WINTER

NCFC Reporting And Audit Issues of Agricultural Cooperatives 2017 WINTER

Boldissar, Peggy Considerations When Changing Accounting Systems 2017 WINTER

Miller, Phil ACCTFAX Bulletin Board 2017 WINTER

Smith, RebeccaThe Tax Court Concludes Farmers Were Not "Qualified Farmers" For Charitable Contributions Purposes

2017 WINTER

Kornegay, RandallMentor-Protégé Partnerships: A Strategy For Strengthening Organizational Culture and Communication in the Multigenerational Workplace

2017 WINTER

NCFC Report of LTA Subcommittee Report on Calculating Patronage Dividends 2017 WINTER

Miller, Phil and Erlenbush, Bill COSO: New Fraud Risk Management Guide 2017 FALL

Boldissar, PeggyBig Data, Data Analytics, and the Electric Cooperative Accounting & Finance Professional: What Does it Mean for You?

2017 FALL

Miller, Phil ACCTFAX Bulletin Board 2017 FALL

Graber, Samuel Boston Bruins Bodycheck The IRS 2017 FALL

Cashen, Luke and Chadwick, Kenneth Lessons For Improving Strategy Implementation Success 2017 FALL

NCFCReport of LTA Subcommittee on Alternative Minimum Tax, Tax Accounting, and state and Local Tax Issues Affecting Agricultural Cooperatives

2017 FALL

Kenkel, Phil and Boland, Mike Implications of Equity Structure on Governance of Agricultural Cooperatives 2017 SUMMER

NCFC LTA Subcommittee Digest of Current Cooperative Tax Developments 2017 SUMMER

Boldissar, PeggyOpportunities and Challenges of the Digital Revolution for Electric Cooperatives

2017 SUMMER

Miller, Phil ACCTFAX Bulletin Board 2017 SUMMER

Antoni, David and ReiterPotential Tax Implications Resulting from the New Revenue Recognition Standards

2017 SUMMER

Larse, Keri Social Media Management for the Small Business 2017 SUMMER

Grice, Steve; Paul, Amanda and Turpin, Richard

New Accounting Treatment for Operating Leases 2017 SUMMER

NCFC Reprint Report of LTA Subcommittee On Environmental Law and Regulation 2017 SPRING

NCFC ReprintLegal and Tax Committee Subcommittee Chairs Food Labeling Working Group Report

2017 SPRING

Boldissar, Peggy The State of Rural Broadband 2017 SPRING

Miller, Phil ACCTFAX Bulletin Board 2017 SPRING

Benson, GeorgeSyndicated Qualified Conservation Easement Charitable Contribution Transactions Classified as Listed Transactions

2017 SPRING

Wech, Barbara Managerial Succession Planning for a Viable Organizational Future 2017 SPRING

NCFC Reprint Report of LTA Subcommittee Employment and Benefits Law 2017 SPRING

Johnson, Rick The New Lease - A Primer 2016 WINTER

NCFC Reprint District Court Judge Blocks Obama Administration's Overtime Rule 2016 WINTER

Boldissar, Peggy Effective Board Presentations 2016 WINTER


Benson, George Treatment of Loss on Sale of Equipment for Section 199 Purposes 2016 WINTER

Howard, Jack Communicating Benefits Changes to Employees 2016 WINTER

NCFC Reprint United Egg Summary Judgement 2016 WINTER

Eskelsen, ToddFirst Lien ans Set Off Right in Cooperative Bylaws: Obvious Rights of Uncertain Protection

2016 FALL

Gray, Thomas and Gebremariam, Hiwot Cooperation Amoung Cooperatives 2016 FALL

Boldissar, Peggy Net Metering (MEM) and Solar Rate Methodologies 2016 FALL

Fincher, Michael; Howard, Stephen and Borden, Anna

A New PATH for Contributing Off-Spec Food to Charity 2016 FALL

Royer, Jeffrey Capital Credits Retirement Strategies for Rural Electric Cooperative 2016 FALL

NCFC Environmental Law 2016 FALL

Kenkel, Dr. Paul; Walker, Jana Valuing The Cooperative Firm 2016 SUMMER

NCFC Judge Refuses to Certify Class in Cranberry Pool Suit 2016 SUMMER

Mitchell, Terry Wesbite Accessibility: Considerations for Electric Cooperatives 2016 SUMMER

Clamp, Alice Time of Use In The Real World 2016 SUMMER

Miller, Phil Big News! IASB Issues New Leasing Standards 2016 SUMMER

Feeley, Kevin Overview of New partnership Audit Rules 2016 SUMMER

Goh, Dr. Sammuel; Gangi, Dr. Paul A Framework For Understanding Risk Perceptions In Cooperatives 2016 SUMMER

Van Matre, Joseph; Byrd, James Dashboards: Useful Management Reporting Tools For Cooperatives 2016 SUMMER

Grice, Steve; Mitchell, Dena New Presentation Guidance for Unrecognized Tax Benefits 2016 SPRING

United States Court of Appeals Clean Water Ruling 2016 SPRING

NCFC Financial Reporting and Audit Issues of Agricultural Cooperatives 2016 SPRING

Clamp, Alice Time of Use In The Real World 2016 SPRING


Hofmann, SandraCooperative’s Multimillion Settlement Proceeds Determined to be Patronage-Sourced Income

2016 SPRING

Lux, Jay Talent Management: It Goes Way Beyond Recruiting 2016 SPRING

NCFCNCFC Report: Cooperative Structures: Mergers, Acquisitions, Joint Ventures, and Subsidiaries

2016 SPRING

NCFC Report: Digest of Current Cooperative Tax Developments 2015 WINTER

Mitchell, TerryA Look At The 114th Congress From The Perspective of the Electric Cooperative

2015 WINTER


Duggan, Christopher The IRS Nonacquiesces In Morehouse 2015 WINTER

Wech, Barbara Managing Poor Performance To A Successful Conclusion 2015 WINTER

NCFC Report: Antitrust 2015 WINTER

NCFC Report: Operating On A Cooperative Basis For Subchapter T and Section 521 Cooperatives

2015 WINTER

NSAC Financial Statements 2015 FALL

NCFC Report: Update on Enviornmental Laws 2015 FALL

Thompson, Tyrus G&T Director and Fiduciary Duty 2015 FALL


Castanias, Teresa Minnesota Sets Tax Exemption for Capital Equipment 2015 FALL

Wadsworth, James Director Diligence 2015 FALL

NCFC Report: Employment and Benefits Law 2015 FALL

Gray, Thomas Wisconsin Ginsing: A Controversial Strategy for Rural Development 2015 SUMMER

Miller, PhilLongtime NSAC Member Kent Spearman Appointed By President Obama As Chairman and CEO of the Farm Credit Administration

2015 SUMMER

Davis, Conrad and Kelleher, John IC-DISC Tax and Implementation Issues For Cooperatives 2015 SUMMER

Zekany, Kay and Burckel, DarylThe Converging Nonconvergence of U.S. Accounting Standards and International Accounting Standards

2015 SUMMER

Grice, SteveNew Private Company Accounting Alternatives Related to Goodwill, Interest Rate Swaps, and Variable Interest Entities

2015 SUMMER


Carson, Marlis Progress on Tax Reform? 2015 SUMMER

NCFC LTA Report 2015 SUMMER

Binford, JasonIssues Raised by the Bankcruptcy Filing of a Cooperative Association Member

2015 SPRING

Cain, Brian Have You Seen Unbroken Yet? 2015 SPRING

Van Matre, Joseph Number and Narrative for Effective Accounting Communications 2015 SPRING

Castanias, Teresa and Schultz, Daniel Calculating Patronage Dividends 2015 SPRING


Welytok, DanielOrganization’s Application for Tax-Exempt Status under Section 501(c)(3) Due to its Cooperative Characteristics

2015 SPRING

McWatters, Jay and Cisne, Dick Financial Reporting and Audit Issues of Agricultural Cooperatives 2015 SPRING

Horne vs. USDA Legal-Tax Accounting Memorandum 2014 WINTER

Growmark Inc. vs. Commissioner United States Tax Court 2014 WINTER

Smith, Gary What If You Threw A Party 2014 WINTER


Benson, GeorgeMinnesota Tax Court Concludes Patronage Dividends Do Not Affect The Sales Prices For Sales Tax Purposes

2014 WINTER

Gray, Thomas Small to Mid-Size Farm Survival: An Industrial Perspective 2014 WINTER

Miller, Phil FASB/IASB Revenue Recognition Project 2014 WINTER

NSAC Financial Statements 2014 WINTER

Memorandum of Decision, May 2, 2014 2014 FALL

Hogeland, JulieFrom Agrarian to Global Values: How 20th Century U.S. Agricultural Cooperatives Came to Terms with Agricultural Industrialization

2014 FALL

Axson, David Nimble Thinking Takes The Lead 2014 FALL

Graber, Samuel Tax Treatment of Facilities Upgrade Programs 2014 FALL

Schwartz, DavidIRS Grants Cooperative Additional Time to Make Election Not to Deduct Bonus Depreciation

2014 FALL

Fincher, Michael; Wilson, Matthew Patronage Dividends Excluded from REIT's Gross Income Tax 2014 FALL

Kenkel, Phil; Boland, Michael; Barton, David

Understanding Nonqualified Distributions 2014 SUMMER

What's New In Tax: Considerations Associated with Allocating Tax Credits to patrons of Cooperative

2014 SUMMER

2013 Report of LTA Subcommittee #9: Antitrust 2014 SUMMER

Lowery, Martin Telloing Our Story: An Electric Cooperative Primer 2014 SUMMER

Miller, Philip ACCTFAX Bulletin Board 2014 SUMMER

Benson, George Cooperative Tax Statistics from the 2013 IRS Data Book 2014 SUMMER

Castanias, Teresa; Cheatham, Al; Schultz, Daniel

2013 Report of the LTA Subcommittee: Calculating Patronage Dividends 2014 SUMMER

2013 Report of LTA Subcommittee #7 - Litigation Between Cooperatives and Their Members Including Member Insolvency

2014 SUMMER

Clark, Dina and Heath, Rebekah IFRS Implementation Challenges: Russian Case 2014 SPRING

Ways and Means Chairman's Tax Reform Draft Would Repeal Section 199 2014 SPRING

Proposals in Chairman Camp's Tax Reform Discussion Daft Impacting Farmer Co-ops and Farmers

2014 SPRING

Brannen, D. Albert "Bert" 7 Things Your Co0op Should Do To Comply With Recent Enployment Law Changes

2014 SPRING

Miller, Philip ACCTFAX Bulletin Board 2014 SPRING

Benson, George Cooperative Advertising and Section 199 2014 SPRING

Spearman, KennethSeeing the Big Picture: Reflections from a Long Seasoned Career in Ag-Focused Cooperatives

2014 SPRING

Myung, Jane FASB Endorses PCC's Accounting Alternatives For private Companies 2014 SPRING

2013 Report of LTA Subcommittee - Financial Reporting and Audit Issues of Agricultural Companies

2014 SPRING

Howard, Jack The Costs and Benefits Associates With Paid Time Off 2013 WINTER

CareerCast Rates The Most Underrated and Overrated Jobs 2013 WINTER

Technical Explanation of the Senate Committee on Finance's Staff Discussion Draft to Reform Certain Energy Tax Provisions (part one)

2013 WINTER

Johnson, TimIdentity Theft red Flags Rule: Is Your Co-op Still Subject to the Rule? Is Your Co-op in Compliance?

2013 WINTER


Benson, GeorgeProposed Loss Importation Regulations Contain a Special Rule for Cooperatives

2013 WINTER

Panaggio, Tom Risk Avoiders Are Opportunity Misses 2013 WINTER

U.S. Tax Form 1120-C 2013 WINTER

Wasson, RussellModern Finance: How You May Become An Unsecured Creditor of Your Own Assets, Or How I Quit Worrying and Learned to Love MF Global

2013 WINTER

NSAC Audited Financial Statements 2013 FALL

Duggan, Christopher Chief Councel Advice 201228035: A Critique 2013 FALL

Benson, GeorgeVirgina Issues Ruling Regarding The Taxation of Telecommunication Cooperative

2013 FALL


Lawson, BarryMandatroy NERC Reliability & Cyber Security Standards - Where We've Been…Where We're Going

2013 FALL

Worrell, James; Fortenberry, JasonUnderstanding Threats to Accounting Information Systesm: Perceptions of Graduating Accounting Majors

2013 FALL

Summary of Senators' Responses to "Blank Slate" Tax Reform "Dear Collegue" Letter

2013 FALL

Updated LB&I Directive for Taxpayers Who Adopted a Method of Accounting Relating to the Conversion of Capitalized Assets to Repair Expense Under I.R.C. Section 263(a)

2013 FALL

Schultz, Dan; Miller, Bill and Hamdan, Carrie

Handling Losses of Cooperatives 2013 SUMMER

Benson, George Cooperative Tax Statistics from the 2012 IRS Data Book 2013 SUMMER


Johnson, Tim Is Your Electric Co-op A 'Federal Contractor'? 2013 SUMMER

2012 Report on the NCFC Legal, Tax and Accounting Committee, Antitrust Subcommittee

2013 SUMMER

IRS Field Service Advice Requires Patronage-Nonpatronage Computations for Section 199

2013 SUMMER

Swanson, David; Bostron, Brent and Rowe, Steve

2012 Report of the Subcommittee on Cooperatrive Structures: Mergers, Acquisitions, Joint Ventures and Subsidiaries

2013 SUMMER

Miller, Phil 2012: International Year of Cooperative How the USA Celebrated the Co-op 2013 SPRING

Carson, Marlis; Frederick, Donald Antitrust Challenges Facing Farmers and Their Cooperatives 2013 SPRING

Johnson, Tim Is Your Electric Co-op A 'Federal Contractor'? 2013 SPRING

Miller, Philip ACCTFAX Bulletin Board 2013 SPRING

Patel, PJ PCAOB Comments Increase Auditor Scrutiny of Fair Value Measurments 2013 SPRING

Castanias, Teresa; Cheatham, Al; Schultz, Daniel

2012 Subcommitte on Calculating Patronage Dividends 2013 SPRING

Piasecki, BruceThe Power of Michael Jordan in Context: Five lessons on teamwork the Business World Can learn from "His Airness"

2013 SPRING

De Luca, Francesco Critical Perspectives on Global Convergence of Accounting Standards 2012 WINTER

Olson, Frayne; Larsen, Ryan Are U.S. Cooperatives Prepared for Increassed Grain Price Volatility? 2012 WINTER

National Milk Producers Federation Lawsuit 2012 WINTER

How a Broken Energy Policy Hurst Business 2012 WINTER

Miller, Philip ACCTFAX Bulletin Board 2012 WINTER

Castanias, Teresa Update on Section 199 2012 WINTER

Schultz, DanIRS Approives Qualified Intermediary Formed by Equipment Dealers' Cooperative

2012 WINTER

Smith, Rebecca Year of Deduction for Certain Trade Promotion Rebates 2012 WINTER

Benson, George Larson Fruit Case 2012 WINTER

Messina, Frank Goodwill Impairment Test: New Qualitative Assessment 2012 WINTER

U.S. Supreme Court Will Hear Raisin Producers' Property Rights Dispute 2012 WINTER

Whipple, Bob I'mk OK - You're Not OK 2012 FALL

Swanson, David; Bostron, Brent and Rowe, Steve

2011 Report of the LTA Subcommittee on Cooperative Structures Mergers, Acquisitions, Joint Ventures, and Subsidiaries

2012 FALL

Huston, Brett; Sine, Wayne and Simon, David

Report of the LTA Reporting, Subcommittee On Alternative Minimum Tax, Tax Accountiung and State and Local Tax Issues Affecting Agricultural Cooperative

2012 FALL

Thompson, Tyrus Handling a Rogue Director 2012 FALL

Miller, Philip ACCTFAX Bulletin Board 2012 FALL

Graber, Samuel Federal Tax Changes Coming for 2013 2012 FALL

Gray, Thomas The Question of Participation in Agricultural Cooperatives 2012 FALL

Costello, Terrance A.; Maloy, Lisa and Peterson, Ronald

2011 Report of the LTA Reporting Subcommittee On Operating on a Cooperative Basis for Subchapter T and Section 521 Cooperatives

2012 FALL

Zovickian, Stephen and Heron, Jr., Julian2011 Report of the LTA Reporting Subcommittee On Cooperative Issues Specific to Marketing Orders And Bargaining Association

2012 FALL

Messina, Frank NSAC Loses A Tru Mentor 2012 SUMMER

Miller, Phil FASB/IASB Project On Balance Sheet Offsetting 2012 SUMMER

NCFA Department of Justice Issues Report on Competition Workshops 2012 SUMMER

Thompson, Ty Handling a Rogue Dirctor 2012 SUMMER

Miller, Philip ACCTFAX Bulletin Board 2013 SUMMER

Castanias, Teree; Groscost, Dan and Schultz, Daniel

NCFC 2011 Subcommittee on Calculating Patronage Dividends 2012 SUMMER

Cisne, Dick; McWatters, Jay and Burlage, David

Financial Reporting ansd Audit Issues of Agricultural Cooperatives 2012 SUMMER

Jencik, Barry and Feeley, KevinLTA Reporting Subcommittee On Overview mof New Tax , Other Legislation and Implementation Issues Affecting Farmer Cooperatives

2012 SUMMER

Bader, Mary and Schroeder, Steve The Section 199 Wage Limitation for Cooperative 2012 SPRING

Burress, Molly; Livingston, Kristi; and Cook, Michael

Board Processes, Board Engagement and Cooperative Health: A Descriptive Summary of Survey Findings

2012 SPRING

Cook, David Effectively Managing Capital Credits 2012 SPRING

Miller, Phillip ACCTFAX Bulletin Board 2012 SPRING

Miller, Phillip Characteristics of Co-op Equity a Primer 2012 SPRING

Romuald, Larry The Dodd-Frank Act: Utilities Need to Understand the CFTC 2011 WINTER

Gray, Thomas Cooeprative Governance: An Organizational Perspective 2011 WINTER

Melton, Allen Why Loss Prevention? 2011 WINTER

Mitchell, Terry Open Board of Directors Meetings? 2011 WINTER

Miller, Phillip ACCTFAX Bulletin Board 2011 WINTER

Roach, Michael The Trust Fund problem: The Penalty, The Process, the Pain 2011 WINTER

NCFC Implementation of The Dodd-Frank Act 2011 WINTER

Burress, Molly; Livingston, Kristi; and Cook, Michael

Cooperative Boards: A Descriptive Summary of Survey Findings Regarding Demographics. Director Development and Member Engagement

2011 FALL

Mitchell, Terry Open Board of Directors Meetings? 2011 FALL

Falk, Nick and Anderson, KimberlyRuling Describes Treatment of Net Operating Loss when Section 199 Deduction Passed Through to Patrons

2011 FALL

McWatters, Jay The Case For Good Cooperative Equity Planning 2011 FALL

Simon, David; Sine, Wayne and Huston, Brett

Report LTA Subcommittee Alternative Minimum Tax, Tax Accounting and State and local Tax Issues Affecting Agricultural Cooperatives

2011 FALL

Frederick, Donald NSAC's revised Auditing and Accounting Standards 2011 FALL

Adkins, Nell Economic Substance: The Codification 2011 SUMMER

Bader, Mary and Schroeder, SteveThe Periods of Limitation on Tax Assessments for Cooperatives: Three Years or More?

2011 SUMMER

Frederick, Donald Gain on Sale of Processing Plant is Patrionage-Sourced Income 2011 SUMMER

Robb, Alan; Rixon, Daphne; Maddocks, John; Hicks, Elizabeth

Cooperative Non-Financila Reporting 2011 SUMMER

Stewart, Mark; Schultz, Daniel; Groscost, Dan

Caculating Patronage Dividends 2011 SUMMER

Swanson, David and Woltmann, Charles2010 Report of the LTA Reporting Subcommittee on Coperative Structures: Mergers, Acquistions, Joint Ventures and Subsidiaries

2011 SUMMER

Webb, TomSeizing Our Global Co-opportunity: How Can We Turn This Into "The Co-operative Century"?

2011 SUMMER

Antoni, David IRS Issues Eight More Favorable Section 199 Letters 2011 SPRING

Breaks, Katherine and Antoni, DavidConsiderations Associated With Allocating Tax Credits To Patrons Of Cooperatives

2011 SPRING

Cooper, Pat Overview Of The Tax Provisions In The 2010 Tax Relief Act 2011 SPRING

Frederick, Donald NSAC 75 Years of Helping the Cooperative Industry 2011 SPRING

Miller, Philip 2011 Will Be A Big Year For Accounting Changes - Pay Close Attention! 2011 SPRING

Steiner, Tracey What Does Wall Street Reform Have To Do With Electric Cooperatives 2011 SPRING

UnknownIRS Field Attorny Advice: Cooperative May Not Claim Retroactive Section 199 Deductions

2011 SPRING

Half, Robert 2011 Accounting and Financial Salary Guide 2010 WINTER

McKeer, Gregory The Effect of Mixed Memebrship on Coopoerative Businesses 2010 WINTER

Miller, Phil AXXTFAX Bulletin Board 2010 WINTER

Schmidt, Monica What A Deal? Perils and Principals of Director Comparison 2010 WINTER

Steve Grice and Rick Turpen Amended Guidance Related to Variable Interest Entities 2010 WINTER

Swindle, Bruce and Cox, Susie Touch In The Workplace: A Touchy Subject 2010 WINTER

Swindle, Charles and Burckel, Daryl Trust, Taxes and the Games People Play 2010 WINTER

Unknown Credit Unions Continue to Top Consumer Loyalty Surveys 2010 WINTER

Van Matre, Joseph and Bos, Ted Understanding Variation 2010 WINTER

Brown, AndrewReport of the Standing Subcommittee on Environmental Laws and Regualtions for 2009

2010 SUMMER

Dickmann, Frank The Statement of Identuty: A Power Tool for Co-op Development 2010 SUMMER

Feeley, Kevin Legislation and Implementation Issues Affecting Farmer Cooperatives 2010 SUMMER

GrantThornton Survey of Senior Financial Executives 2010 SUMMER

Hofmann, Sandra Credit Unions Prevail in Bellco Case 2010 SUMMER

Huston, BrettAlternating Minimum Tax, Tax Accounting and State and local Tax Issues Affecting Agricultural Cooperatives

2010 SUMMER

Jencik, Barry Legislation and Implementation Issues Affecting Farmer Cooperatives 2010 SUMMER

Miller, Phil ACCTFAX Bulleting Board 2010 SUMMER

National Council of Farmer CooperativesIRS Concludes Patronage-Sourced Section 199 Deduction Cannot Offset Nonpatronage Income

2010 SUMMER

Simon, DavidAlternating Minimum Tax, Tax Accounting and State and local Tax Issues Affecting Agricultural Cooperatives

2010 SUMMER

Sine, WayneAlternating Minimum Tax, Tax Accounting and State and local Tax Issues Affecting Agricultural Cooperatives

2010 SUMMER

Swanson, David Mergers, Acquisitions, Joint Ventures and Subsidiaries 2010 SUMMER

Varney, Christine Oversight Of The Enforcement Of the Antitrust Laws 2010 SUMMER

Webb, Tom The Statement of Identuty: A Power Tool for Co-op Development 2010 SUMMER

Wottmann, Charles Mergers, Acquisitions, Joint Ventures and Subsidiaries 2010 SUMMER

Hofmann, SandraUSDA Releases Report Evaluating Impact of Tax Policies on farm Households

2010 SPRING

Maddocks, John Environmental Sustainability Reporting 2010 SPRING

McIntyre, Michael D.Credit Union Decision Provides Reference For Member/Nonmember Business Considerations

2010 SPRING

Miller, Phil AXXTFAX Bulletin Board 2010 SPRING

National Council of Farmer Cooperatives Comments Regarding Agriculture and Antitrust Enforcement 2010 SPRING

National Council of Farmer CooperativesFinancial Reporting and Audit Issues of Agricultural Cooperatives 2009 Report

2010 SPRING

Steiner, Tracey Electronic Sustainability Reporting 2010 SPRING

Fisher, William Ohio Co-ops Protect Exemption from State Commercial Activity Tax 2010 FALL

Lodge, Gregory Ohio Co-ops Protect Exemption from State Commercial Activity Tax 2010 FALL

Messina, Frank "Escheat" - Unclaimed Property 2010 FALL

Miller, Phil ACCTFAX Bulleting Board 2010 FALL

National Council of Farmer CooperativesNCFC: Comments on Form 1120-C, U.S. Income Tax Return for Cooperative Associations (2009) and Instructions

2010 FALL

NSAC NSAC Audiited Financial Statements 2010 FALL

Office of Chief Council Memororandum from the Office of the Chief Counsel of the IRS 2010 FALL

Stewart, Mark Ohio Co-ops Protect Exemption from State Commercial Activity Tax 2010 FALL

Stuart, Alix The "New" Imperative for Boards: Risk Oversight 2010 FALL

Wasson, Russell How Bad Is it Really? 2010 FALL

Wasson, Russell Membership Matters: The Nature of capital and the Cooperative Imerative 2010 FALL

Wasson, Russell Recovery Not Based on Money Supply 2010 FALL

Wasson, Russell The Financial Instability Hypothesis 2010 FALL

Wasson, Russell The Impact of Financial Reform on Electric Cooperatives 2010 FALL

Wasson, Russell The Sublime Significance of the Civil Suit Against Goldman Sachs 2010 FALL

Antoni, DavidGain on Sale of Assets/Investments, Recent Rulings, Regional Patronage Issues for Local Cooperatives; Industry Practices

2009 WINTER

Benson, GeorgeGain on Sale of Assets/Investments, Recent Rulings, Regional Patronage Issues for Local Cooperatives; Industry Practices

2009 WINTER

Carnes, Greg, PhD, CPA Bonus Depreciation: A Strategic Decision for Regulated Companies 2009 WINTER

Castanias, TereeGain on Sale of Assets/Investments, Recent Rulings, Regional Patronage Issues for Local Cooperatives; Industry Practices

2009 WINTER

Hallock, Dan, DBA, CMA, CPA Bonus Depreciation: A Strategic Decision for Regulated Companies 2009 WINTER

Lawrence, Mark, DBA, CMA, CFM, CPA Bonus Depreciation: A Strategic Decision for Regulated Companies 2009 WINTER

McIntyre, MikeGain on Sale of Assets/Investments, Recent Rulings, Regional Patronage Issues for Local Cooperatives; Industry Practices

2009 WINTER

National Council of Farmer CooperativesLTA Coop Parent-Subsidiary May Aggregate Wages for Purposes of Section 199 Calculation

2009 WINTER

National Council of Farmer Cooperatives LTA Issies Update: Antitrust, Tax, Legislative Developments 2009 WINTER

Sheets, Mary F. A Practical Guide for Implementing An Accounting Inforamtion System 2009 WINTER

Sine, WayneGain on Sale of Assets/Investments, Recent Rulings, Regional Patronage Issues for Local Cooperatives; Industry Practices

2009 WINTER

Smith, Weston Weston Smith's Story on HealthSouth - We Should All Pay Attention! 2009 WINTER

Walker, Edward R. A Practical Guide for Implementing An Accounting Inforamtion System 2009 WINTER

Wasson, Russell Accounting for Loss Contingencies Project Update 2009 WINTER

Brenner, Lynn401(k)risis, The Stock-Market Meltdown has Dealt a Cursing Blow to Retirement Plans, Brace for Repercussions (UCF)

2009 SUMMER

Maddocks, John Reporting Payments to Members, iSORP discussion paper no. 3 2009 SUMMER

National Council of Farmer CooperativesCongress Passes Economic Stimulus Package Containing Tax Relief Provisions

2009 SUMMER

National Council of Farmer Cooperatives IRS Issues Two Additional Section 199 Private Letter Rulings 2009 SUMMER

Saint Marys University, Nova Scotia Reporting on membership: Joining, participating in and leaving the co-op 2009 SUMMER

Simon, DavidAlternative Minimum Tax, Tax Accounting, and State and Local Tax Issues Affecting Agricultural Cooperatives (NCFC/LTA Report 2008)

2009 SUMMER

Sine, WayneAlternative Minimum Tax, Tax Accounting, and State and Local Tax Issues Affecting Agricultural Cooperatives (NCFC/LTA Report 2008)

2009 SUMMER

Swanson, DavidCooperative Structures: Mergers, Acquisitions, Joint Ventures, and Subsidiaries (NCFC/LTA Report 2008)

2009 SUMMER

Bader, MaryThe Domestic Production Activities Deduction: Unintended State Tax Consequences for Cooperatives?

2009 SPRING

Beasley, RossFinancial Statement Effects of Operating Lease Presentation Changes on Business Cooperatives

2009 SPRING

Burckel, DarylFinancial Statement Effects of Operating Lease Presentation Changes on Business Cooperatives

2009 SPRING

Dean, JamesThe Uniform Limited Cooperative Association Act: Comparative Leverage Points and Principles

2009 SPRING

Geu, ThomasThe Uniform Limited Cooperative Association Act: Comparative Leverage Points and Principles

2009 SPRING

Schroeder, SteveThe Domestic Production Activities Deduction: Unintended State Tax Consequences for Cooperatives?

2009 SPRING

Shakow, David IRS Blesses a Cooperative's Allocation of Gain on Asset Sale 2009 SPRING

Swindle, BruceFinancial Statement Effects of Operating Lease Presentation Changes on Business Cooperatives

2009 SPRING

Graber, Samuel Recent Developments In the Taxation of Gift Cards 2009 FALL

Hamden, Carrie Handling Losses of Cooperatives 2009 FALL

Jenner, Greg Tax Policy Under The Obama Administration 2009 FALL

Miller, Bill Handling Losses of Cooperatives 2009 FALL

Miller, Phil FASB Accounting Standards Codification Launched July 1 2009 FALL

Reason, Tim Critics Pan New Financial Statements 2009 FALL

Scholz, Mike IRS Releases Audit Technique Guide On Farmers and Farming Operations 2009 FALL

Scholz, Mike Proposed Regulations Allow Employees to Suspend 401(k) Contributions 2009 FALL

Schultz, Dan Handling Losses of Cooperatives 2009 FALL

Wise, CoreyCommunity First Credit Union vs. United States: Should Credit Insurance and Guaranteed Auto Protection be Subject ot UBIT?

2009 FALL

Katz, DavidFair-Value Revolution, Historical Cost Accounting is Fading as Corporate America Marches into a New Era (UCF)

2008 WINTER

Kenkel, Phil Grain Handling and Storage Costs in Country Elevators 2008 WINTER

National Cooperative Bank A History of Co-op Impact 2008 WINTER

National Council of Farmer CooperativesEconomic Stabilization Package Contains Renewable Energy Tax Incentives, Disaster Relief

2008 WINTER

Saint Marys University, Nova ScotiaReport on comments received on an international statement of recommended practice (ISORP) for co-operative accounting and reporting

2008 WINTER

Saint Marys University, Nova Scotia Reporting co-operative members' funds 2008 WINTER

Wasson, Russell Federal Government Bailout Spending as of Dec. 1, 2008 2008 WINTER

Welch, Jim The Real Reasons Employees Leave, and How to Keep the Best (SBCF) 2008 WINTER

Zameeruddian, RizvanaUrging to Converge: FASB Statement 160, Noncontrolling Interests in Consolidated Financial Statements

2008 WINTER

Burckel, Daryl Employee Recruitment 2008 SUMMER

Comish, Ray Employee Recruitment 2008 SUMMER

Dahlgren, Joel Paid Vacation Time: A Strategic Friend or Costly Foe? 2008 SUMMER

Frederick, Donald Welcome to Cooperatives (Part III) 2008 SUMMER

Kaplan, Steven Income Tax Reserves, Contingent Loss Reserves, and the Law of Privilege 2008 SUMMER

Mellinger, Dave Intangible Assets -- Valuation and Impairment Testing 2008 SUMMER

National Council of Farmer Cooperatives Section 199 Calculation for Pooling Cooperatives 2008 SUMMER

Rader, Charles Employee Recruitment 2008 SUMMER

Thompson, Tyrus IRS Releases Final Revised Form 990 (UCF) 2008 SUMMER

Bader, Mary Gold Kist and the Tax Benefit Rule Reconsidered 2008 SPRING

Frederick, Donald Welcome to Cooperatives (Part II) 2008 SPRING

Manock, Kendall Cooperative Issues Specific to Marketing Orders (NCFC/LTA Report 2007) 2008 SPRING

Miller, Philip The IASB/FASB Accounting for Leases Project: An Update 2008 SPRING

National Council of Farmer CooperativesFASB Issues "Preliminary Views" Document on Ownership Approach to Accounting for Financial Instruments

2008 SPRING

Schroeder, Steve Gold Kist and the Tax Benefit Rule Reconsidered 2008 SPRING

Wilson, Randon Environmental Laws and Regulations (NCFC/LTA Report 2007) 2008 SPRING

Dahlgren, JoelUnallocated Reserves and the Preexisting Obligation, For Fashioning Attractive Value Propositions and Strong Capital Structures

2008 FALL

Frederick, Donald Welcome to Cooperatives (Part IV) 2008 FALL

McFall, RonaldUnallocated Reserves and the Preexisting Obligation, For Fashioning Attractive Value Propositions and Strong Capital Structures

2008 FALL

National Council of Farmer Cooperatives The Capper-Volstead Act and It's Application to Farmer Cooperatives 2008 FALL

Saint Marys University, Nova Scotia Report on accounting topics survey 2008 2008 FALL

Taylor, GregoryNSAC Comments: FASB Preliminary Views Document -- Financial Instruments with Characteristics of Equity

2008 FALL

Thompson, Tyrus Misstatements and Misrepresentations of Law (UCF) 2008 FALL

Bethards, Matthew Blogging for Trouble 2007 WINTER

Burckel, Daryl SFAS 141 and 142, It's All About the Intangibles 2007 WINTER

Cohen, EthanDeregulation/Restructuring Prove to be a Long Term Force for Change and Utility Decision Making (UCF)

2007 WINTER

Dean, ThomasHow Does Prior Financial Performance of a Hedging Mechanism Affect Future Hedging

2007 WINTER

Erlenbush, Bill A Beginner's Guide to Business Continuity Planning 2007 WINTER

Frederick, Donald Welcome to Cooperatives (Part I) 2007 WINTER

Grice, Steve New Guidance Related to Fair Value Measurements 2007 WINTER

Mangelson, Michael Blogging for Trouble 2007 WINTER

Powers, Ollie New Guidance Related to Fair Value Measurements 2007 WINTER

Ryman, JoelHow Does Prior Financial Performance of a Hedging Mechanism Affect Future Hedging

2007 WINTER

Turner, CraigHow Does Prior Financial Performance of a Hedging Mechanism Affect Future Hedging

2007 WINTER

Weiss, ChristopherCorporate Governance, The Importance of a Compliant Record Retention Program (SBCF)

2007 WINTER

Dahlgren, JoelA Question of Value Proposition and Capital Structure: In Search of a More Satisfying Approach

2007 SUMMER

LaBrosse, Michelle Building Your Business With Powerful Project Management 2007 SUMMER

Lenz, JaredAn Evaluation of a Series of Grain Industry Transactions with Respect to Generally Accepted Accounting Principles

2007 SUMMER

Mitchell, Stan Cooperative Accounting in the Developing World 2007 SUMMER

Burlage, David Sarbanes-Oxley Impact on All Sizes of Cooperatives 2007 SPRING

Grice, Steve New Guidance on Communicating Internal Control Deficiencies 2007 SPRING

Miller, Philip Sarbanes-Oxley Impact on All Sizes of Cooperatives 2007 SPRING

Swindle, C. Bruce Creating Trust Between a Cooperative and Its Accountant 2007 SPRING

Thompson, Tyrus Notice of Unclaimed Capital Credits (UCF) 2007 SPRING

Walker, Edward Creating Trust Between a Cooperative and Its Accountant 2007 SPRING

Yoder, StephenEthical Issues for Lawyers Communicating with Accountants: Why a Lawyer Might Say "No" to an Information Request

2007 SPRING

Aspinwall, MarlaRecent Pension and Executive Compensation Legislation (NCFC/LTA Report 2006)

2007 FALL

Bellemare, Bob Due Electric Costs Drive the Economy? (UCF) 2007 FALL

Ely, Bruce New Federal Law Increases Penalties for Tax Return Preparers 2007 FALL

Frederick, Donald Uniform Limited Co-op (Law) Ready for the States 2007 FALL

Frederick, Donald Use of LLC Cooperative Statutes, Update 2007 FALL

Grice, Steve Changes in Accounting for Defined Benefit Pension Plans 2007 FALL

Miller, Philip Homeland Security Impact on Agricultural Cooperatives 2007 FALL

National Council of Farmer Cooperatives IRS Issues Final Regulations on New Form 1120-C for Cooperatives 2007 FALL

Neenan, Bernie Due Electric Costs Drive the Economy? (UCF) 2007 FALL

Rowda, Dennis Pump-Friendly Ethanol May Fuel Economic Adjustments 2007 FALL

Todd, C. Samuel New Federal Law Increases Penalties for Tax Return Preparers 2007 FALL

Christianson, John The Enhanced Small Ethanol Producer Tax Credit, I.R.C. Sec. 40(b)(3) 2006 WINTER

Gray, Thomas Tillamook and Monsanto: A Clash of Ideas, Markets, and Power 2006 WINTER

Hall, Brian Using IT Controls to Mitigate Risk 2006 WINTER

Hanigan, William The Enhanced Small Ethanol Producer Tax Credit, I.R.C. Sec. 40(b)(3) 2006 WINTER

Miller, Philip FASB Update: Sue Bielstein Speaks at NSAC Annual Meeting 2006 WINTER

Schafer, Larry The Enhanced Small Ethanol Producer Tax Credit, I.R.C. Sec. 40(b)(3) 2006 WINTER

Sujansky, JoanneThe Poor Performer Confrontation Handbook: Eight Rules for Dealing with Employees Who Are Bringing Your Company Down

2006 WINTER

Wasson, RussellFASB Interpretation No. 48: Will FIN 48 Create Uncertainty for Cooperatives and Their Auditors?

2006 WINTER

Wasson, Russell IRS Initiative to Resolve Uncertain Tax Positions, FIN 48 2006 WINTER

Wasson, Russell Private Company GAAP? (UCF) 2006 WINTER

Frederick, Donald Use of LLC-Cooperative Statutes 2006 SUMMER

Kennedy, Tracey Use of LLC-Cooperative Statutes 2006 SUMMER

Lawrence, Adam Paperless Technology 2006 SUMMER

Martin, AlexAgricultural Co-operatives: One Tool for Economic Development in Rural Economies

2006 SUMMER

Mellinger, Dave FAS 141 and 142, Practical Application of the Standards 2006 SUMMER

Taylor, GregoryNSAC Comments on Proposed Amendments to FASB Statements 87, 88, 106, and 132(R)

2006 SUMMER

DeVuyst, Cheryl New Generation Cooperative Stock Valuation 2006 SPRING

National Council of Farmer CooperativesComments Submitted Pursuant to Notice 2005-14 -- Section 199 Regulations -- Application to Farmer Cooperatives and Their Patrons -- Part Three

2006 SPRING

Shakow, David Income Tax Treatment of Cooperatives by Donald Frederick, a Review 2006 SPRING

Stewart, Mark Cooperative and Their Records (SCBF) 2006 SPRING

Umarov, Alisher New Generation Cooperative Stock Valuation 2006 SPRING

Beerup, Robert Brian and Bob's Top 10 Questions Directors Should Ask the Auditors 2006 FALL

Brown, Brian Brian and Bob's Top 10 Questions Directors Should Ask the Auditors 2006 FALL

Coyne, DanCooperative/Patron Taxation, Transferability of Certificates of Equity, and Options for Patron Tax Credits

2006 FALL

Duft, KenCooperative/Patron Taxation, Transferability of Certificates of Equity, and Options for Patron Tax Credits

2006 FALL

Franklin, DonaldCooperative/Patron Taxation, Transferability of Certificates of Equity, and Options for Patron Tax Credits

2006 FALL

Miller, Philip Section 404 Developments (ACCTFAX) 2006 FALL

Brandenburg, Jeff SAS 99, A Retrospect on Implementation 2005 WINTER

Carson, Marlis Energy Tax Act Includes Several Cooperative Provisions 2005 WINTER

Cole, Josh Advance Planning Key to Success in Making Technological Decisions 2005 WINTER

Eaton, Kim Advance Planning Key to Success in Making Technological Decisions 2005 WINTER

Frederick, Donald Energy Tax Act Includes Several Cooperative Provisions 2005 WINTER

Frederick, Donald Oft Forgotten Pearl: Section 1385(b)(2) 2005 WINTER

Levin, DonaldBusiness Interruption Insurance -- What You should know Right Now (SCBF)

2005 WINTER

National Council of Farmer CooperativesComments Submitted Pursuant to Notice 2005-14 -- Section 199 Regulations -- Application to Farmer Cooperatives and Their Patrons -- Part Two

2005 WINTER

Thompson, Tyrus Capital Credit Legal Issues (UCF) 2005 WINTER

Chenoweth, Dan How the Controller Can Be a Full Partner in the Strategic Planning Process 2005 SUMMER

Galor, Zvi An International Coop Perspective -- Failures of Cooperatives 2005 SUMMER

Institute of Internal Auditors Internal Audit's Role in Sec. 302 and Sec. 404 of the Sarbanes-Oxley Act 2005 SUMMER

Levin, Donald Hiring Summer Help? Better Know the Tax (and Labor) Laws (SCBF) 2005 SUMMER

Wasson, RussellStatement of Financial Accounting Standards No. 150 -- Why it Must be Different for Cooperatives (UCF)

2005 SUMMER

Antoni, David How to Plan and Manage Book versus Tax Differences for Cooperatives 2005 SPRING

Bercot, Ed How to Plan and Manage Book versus Tax Differences for Cooperatives 2005 SPRING

Brandon, Tina Payroll Cards 2005 SPRING

Department of the Treasury Guidance on Section 199 2005 SPRING

Frederick, DonaldCooperative Provisions: American Jobs Creation Act of 2004, Annotated Summary

2005 SPRING

Schroeder, Steve Section 1383: The Forgotten Gem in Subchapter T 2005 SPRING

Sine, Wayne How to Plan and Manage Book versus Tax Differences for Cooperatives 2005 SPRING

Taylor, GregFASB: Outstanding Patronage Equity of Former Patrons May be a Liability -- FASB Board to Address Cooperative Issues as Future Meetings

2005 SPRING

Taylor, Greg How to Plan and Manage Book versus Tax Differences for Cooperatives 2005 SPRING

Miller, PhilipFASB Proposed Interpretation Accounting for Uncertain Tax Positions (Acctfax)

2005 FALL

Moore, Hullihen The Cost of Restructuring the Electric Utility Industry (UCF) 2005 FALL

National Council of Farmer CooperativesComments Submitted Pursuant to Notice 2005-14 -- Section 199 Regulations -- Application to Farmer Cooperatives and Their Patrons -- Part One

2005 FALL

Torgerson, Randall New State Co-op Statutes Throw Out the Baby with the Bathwater 2005 FALL

Wagoner, Skip SFAS No. 154 (Acctfax) 2005 FALL

Bader, Mary Minimum Tax Credits for Cooperatives: Is Allocation Required? 2004 WINTER

Chenoweth, Dan Making Ethics Count: CPAs and Ethics 2004 WINTER

Collet, Bill Managing Debt Financing for Good Credit (UCF) 2004 WINTER

Frederick, Donald Capper-Volstead Protects Cooperatives with Foreign Members 2004 WINTER

Nisley, DouglasReaping the Rewards in Agribusiness Acquisitions: The Nuts and Bolts of Due Diligence

2004 WINTER

Rowda, DennisReaping the Rewards in Agribusiness Acquisitions: The Nuts and Bolts of Due Diligence

2004 WINTER

Schroeder, Steve Minimum Tax Credits for Cooperatives: Is Allocation Required? 2004 WINTER

Brandenburg, Jeff Financial Statement Accounting for Non-qualified Patronage 2004 SUMMER

Britton, Eric The Employee Cooperative as a Plan for Business Succession 2004 SUMMER

Brody, Richard Internal Audit Function -- Should It Be Outsourced? 2004 SUMMER

Mook, Laurie Accounting for the Coop Difference: The Expanded Value Added Statement 2004 SUMMER

Moscove, Stephen Internal Audit Function -- Should It Be Outsourced? 2004 SUMMER

Piecara, SteveExempt Electric Cooperatives May Engage in and Own Unrelated Businesses (UCF)

2004 SUMMER

Stewart, Mark The Employee Cooperative as a Plan for Business Succession 2004 SUMMER

Thompson, TyrusExempt Electric Cooperatives May Engage in and Own Unrelated Businesses (UCF)

2004 SUMMER

Vollertsen, Nancy Fair Play: New Overtime Rules (SCBF) 2004 SUMMER

Gasaway, Leah Hedging (SCBF) 2004 SPRING

Reynolds, Clayton What Then to do with a Non-Cooperative Cooperation? 2004 SPRING

Schultz, DanielDistinguishing Between Patronage and Non-Patronage Sourced Income Including Handling of Losses and Netting (NCFC/LTA Report 2003

2004 SPRING

Posta, Alicia FASB Update: Combinations Between Mutual Enterprises 2004 FALL

Burg, William Gaining Strategic Advantage from IS 2003 WINTER

Evans, Michael Tax Losses on Patronage Stock 2003 WINTER

Flescher, Jack Tax Losses on Patronage Stock 2003 WINTER

Kenkel, Phil Post Merger Financial Performance of Oklahoma Cooperatives 2003 WINTER

McIntyre, Michael Considerations for Keeping Your LLC in Good Health 2003 WINTER

Miller, Philip FAS 150 CHANGE! -- Good News for Co-ops? 2003 WINTER

Miller, Philip FASB Actions on Variable Interest Entities 2003 WINTER

Monson, Jason, et al. Cooperative Structure, Performance and Economies of Size 2003 WINTER

Schultz, Daniel Income From a Marketing Partnership is Patronage Sourced 2003 WINTER

Walker, Jeff Emerging Practices: A Capital Adequacy Primer 2003 WINTER

Burckel, Daryl The Audit Committee: Watchdogs of the Independent Audit 2003 SUMMER

Gray, Thomas Trouble Ahead 2003 SUMMER

Kraenzle, Charles Trouble Ahead 2003 SUMMER

Schultz, DanielIRS Issues Ruling that Capital Gains from Cooperative's Sale of Its Business Assets is Patronage-Sourced Income

2003 SUMMER

Siebert, Jerome The Role of Bargaining Cooperatives in a Global Market Economy 2003 SUMMER

Vickers, AndrewIRS Issues Ruling that Capital Gains from Cooperative's Sale of Its Business Assets is Patronage-Sourced Income

2003 SUMMER

Walker, Edward The Audit Committee: Watchdogs of the Independent Audit 2003 SUMMER

Frederick, DonaldAgricultural Cooperatives in the 21st Century: Issues and Recommendations

2003 SPRING

Satava, David Sarbanes-Oxley Act 2002: What it Means for Your Cooperative 2003 SPRING

Van Matre, Joseph Heuristics, Biases, and Improved Decision-Making 2003 SPRING

Bailey, Preston FASB Exposure Draft -- Special-Purpose Entities 2003 FALL

Dahlgren, Joel The Challenge of Aligning Ownership With Use -- A Commentary 2003 FALL

Fernands, Stephen FTRs 101 (Congestion Management in PJM) 2003 FALL

Galor, Zvi Dividing the Results in a Cooperative and the Participation of Members 2003 FALL

Miller, Philip FASB Update -- Sue Bielstein Speaks to NSAC Again 2003 FALL

Miller, Philip Sarbanes-Oxley Act and SEC Actions 2003 FALL

Morehouse, David The Sarbanes-Oxley Act of 2002: A Guide for Accountants 2003 FALL

Schofield, Bill FTRs 101 (Congestion Management in PJM) 2003 FALL

Wagoner, Forest SFAS No. 150 2003 FALL

Beerup, Robert NSAC Participates in FSAB Educational Meeting 2002 WINTER

Campbell, Dwayne NSAC Participates in FSAB Educational Meeting 2002 WINTER

Erlenbush, BillAn Audit Committee, Management & Auditor Perspective on Current Accounting & Auditing Issues

2002 WINTER

Frederick, Donald Handling Losses: A Primer on Minimizing the Damage 2002 WINTER

Kiss, JohnAn Audit Committee, Management & Auditor Perspective on Current Accounting & Auditing Issues

2002 WINTER

Piecara, Stephen NSAC Participates in FSAB Educational Meeting 2002 WINTER

Pollitt, StephenAn Audit Committee, Management & Auditor Perspective on Current Accounting & Auditing Issues

2002 WINTER

Pollitt, Stephen NSAC Participates in FSAB Educational Meeting 2002 WINTER

Bowers, Michael Fundamentals of Strategic Planning 2002 SUMMER

Frederick, Donald Is This Really a "Cooperative" Law? 2002 SUMMER

Peterson, H. Christopher Cooperative Financial Statements are not Enough! 2002 SUMMER

Satava, DavidThe Auditing Profession: Protecting the Trust for Investors -- A Commentary

2002 SUMMER

Schultz, Daniel IRS Allows Patronage Treatment for Co-op's Gain on Public Stock 2002 SUMMER

Schultz, Daniel IRS Approves Single Member Cooperative Subsidiary 2002 SUMMER

Singleton, Tommie Effective Audit Committees for Cooperatives: Part I -- What, Why and How 2002 SUMMER

Beerup, Robert SFAS #133 Implementation (SCBF) 2002 SPRING

Duft, Ken D.Closing Comments on Patron Demand Deposit Financing by Agricultural Cooperatives

2002 SPRING

Fleming, Douglas NSAC Participates in FSAB Roundtable Discussion 2002 SPRING

Key, SusanFighting Fraud and Fostering Ethical Behavior: Strategic Incentives for Cooperatives

2002 SPRING

Kreiger, Joel Practical Tips for an Accountant to Avoid Litigation 2002 SPRING

Messina, FrankFighting Fraud and Fostering Ethical Behavior: Strategic Incentives for Cooperatives

2002 SPRING

Turpen, RichardFighting Fraud and Fostering Ethical Behavior: Strategic Incentives for Cooperatives

2002 SPRING

Bercot, Ed Small Coop SW Survey 2002 FALL

Bercot, Haley Small Coop SW Survey 2002 FALL

Folami, Lookman Buky A Summary of FASB 144 2002 FALL

Heuer, Robert Coops at Crossroads 2002 FALL

McDavid, J. Gary Evolving Cooperative Structures 2002 FALL

Milucky, James Forensic Accounting v. Auditing 2002 FALL

Nganje, William, et al. Financial Allocation Strategy for NGC's 2002 FALL

Burg, William D.Strategically Implementing Enterprise Resource Planning Software -- Lessons Learned

2001 WINTER

Folami, Lookman BukyNew Accounting Model for Goodwill and Other Intangible Assets: SFAS No. 142

2001 WINTER

McIntyre, Michael D.Structural/ Operational Considerations in the Use of Limited Liability Companies to Limit Liabilities of Parent Cooperatives

2001 WINTER

Messina, Frank M.Strategically Implementing Enterprise Resource Planning Software -- Lessons Learned

2001 WINTER

Miller, Phil FASB Update " What Have We Done To You Lately" 2001 WINTER

Schultz, Daniel R. IRS OK's Patronage Treatment for Large LLC Joint Venture 2001 WINTER

Baarda, JamesCritical Need Seen to Broaden, Invigorate Current Approach to Cooperative Research

2001 SUMMER

Bertholf, Terry D. Salary Discussions 2001 SUMMER

Castanias, Teree Calculating Patronage Dividends (NCFC/LTA Report 2000) 2001 SUMMER

Norris, Robert W. E-Commerce In California Commodities: Experiences and Plans 2001 SUMMER

O'Shaughnessy, James Bargaining Cooperatives (NCFC/LTA Report 2000) 2001 SUMMER

Peck, Stephen B. Bargaining Cooperatives (NCFC/LTA Report 2000) 2001 SUMMER

Schultz, Dan Calculating Patronage Dividends (NCFC/LTA Report 2000) 2001 SUMMER

Torgerson, Randall A Critical Look at New Generation Cooperatives 2001 SUMMER

Wadsworth, Jim Keep the Co-op Candle Burning 2001 SUMMER

Beerup, Robert D.Comparison of US Cooperatives With International Cooperatives: A Progress Report on a NSAC Research Project

2001 SPRING

Frederick, Donald A. Butter Settlement: A Glimpse Into the Future of Antitrust Enforcement? 2001 SPRING

Hanson, MarkSeeking Outside Capital -- The Time Has Come to Change How Cooperatives are Financed

2001 SPRING

Rowland, John How to Avoid Losing a Tax Deduction for Employee Reimbursements 2001 SPRING

Schultz, Daniel R. CO-OP Still Eligible for Subchapter T After Streamlining Its Board 2001 SPRING

Schultz, Daniel R. Tax Court Approves Patronage Treatment for Co-ops Capital Gains 2001 SPRING

Smith, Joe How to Avoid Losing a Tax Deduction for Employee Reimbursements 2001 SPRING

Wadsworth, James J.Are You a Good Leader? Director Assessments Are Building Blocks to Productive Board-Management Relationships

2001 SPRING

Burckel, Daryl Allocating Marketing Resources 2001 FALL

Castanias, TereeForeign Sales Cooperation Repeal and Extraterritorial Income Exclusion Act of 2000: General Discussion -- Part I

2001 FALL

Comish, Ray Allocating Marketing Resources 2001 FALL

Frederick, Donald A. Subchapter T: Where We've Been & What Is The Future 2001 FALL

Hanson, Mark J.A New Cooperative Structure for the 21st Century: The Wyoming Processing Cooperative Law

2001 FALL

Miller, Phil Implementing SFAS No. 133: A Case Study 2001 FALL

Rader, Charles Allocating Marketing Resources 2001 FALL

Terry, Robert Cooperative Issues in the Global Marketplace (NCFC/LTA Report 2000) 2001 FALL

Torgerson, Randall E. USDA Marks 75th Anniversary of Service to Cooperatives 2001 FALL

Weinstein, Alan H. Cooperative Issues in the Global Marketplace (NCFC/LTA Report 2000) 2001 FALL

Bailey, Christopher Litigation Guidelines Memorandum TL-86 2000 WINTER

Dahlgren, Joel Beyond New Generation Cooperatives 2000 WINTER

Erlenbush, Bill The Tax Implications of SFAS 133 2000 WINTER

Matson, James Consultant's Feasibility Study Can Predict Success of "Next Great Idea" 2000 WINTER

McCue, Bill Beyond New Generation Cooperatives 2000 WINTER

Adkins, NellBig Tax Breaks for Sellers of Stock in Agricultural Refiners and Processors to Farm Cooperatives -- 1042(G)

2000 SUMMER

Beerup, Robert Accounting and Reporting for Derivatives 2000 SUMMER

Daughtrey, ZoelBig Tax Breaks for Sellers of Stock in Agricultural Refiners and Processors to Farm Cooperatives -- 1042(G)

2000 SUMMER

Eddy, Thomas Electric Cooperatives and FERC Order 2000 2000 SUMMER

Messina, FrankBig Tax Breaks for Sellers of Stock in Agricultural Refiners and Processors to Farm Cooperatives -- 1042(G)

2000 SUMMER

Miller, PhilFollow-up Report: Blue Ribbon Committee Recommendations Impact of Coop Audit Committees

2000 SUMMER

Smith, James Electric Cooperatives and FERC Order 2000 2000 SUMMER

Stone, Howard Electric Cooperatives and FERC Order 2000 2000 SUMMER

Stotts, Monte Practical Internal Controls for Small Cooperatives (SCBF) 2000 SUMMER

Beerup, Bob New Accounting Standards for Derivatives 2000 SPRING

Estopinal, Dennis Business Community Planning, An Overview 2000 SPRING

Miller, PhilBlue Ribbon Committee Recommendations Impact on Co-op Audit Committees

2000 SPRING

Olson, Rick NSAC is Taking it to the Net: The Interactive Research Network 2000 SPRING

Wood, Donnie Business Community Planning, An Overview 2000 SPRING

Connors, Matt A New Era in Cooperative Financing 2000 SPRIING

Aspinwall, Marla What's New in Executive Benefits? And What's the Catch? 2000 FALL

Cisne, Dick What's New in Executive Benefits? And What's the Catch? 2000 FALL

Cummins, David What Future for Locally-Owned Cooperatives? 2000 FALL

Eversull, Eldon What Future for Locally-Owned Cooperatives? 2000 FALL

Fulmer, John G. Jr. Using Net Present Value Analysis in Cooperatives 2000 FALL

Johnson, J. Frederick Using Net Present Value Analysis in Cooperatives 2000 FALL

Schultz, Daniel R. Sale of a Cooperative is Addressed in Recent IRS Ruling 2000 FALL

Smythe, Thomas I. Jr. Using Net Present Value Analysis in Cooperatives 2000 FALL

Torgerson, Randall E. What Future for Locally-Owned Cooperatives? 2000 FALL

Williams, DonPre-Existing Obligations, Equitable Allocations and Other Considerations When Federated Cooperatives Issue Non-Qualified Notices of Allocation

2000 FALL

Devoy, Kimball J. Patronage Bylaws for the 21st Century 1999 WINTER

Erlenbush, Bill Intellectual Property -- Hidden Assets Worth Protecting 1999 WINTER

Miller, PhilCo-op Mergers and Acquisitions -- Southern States Co-op and Gold Kist Farm Supply System

1999 WINTER

Pohl, ChipCo-op Mergers and Acquisitions -- Southern States Co-op and Gold Kist Farm Supply System

1999 WINTER

Priess, Carter Intellectual Property -- Hidden Assets Worth Protecting 1999 WINTER

Thomas, LangCo-op Mergers and Acquisitions -- Southern States Co-op and Gold Kist Farm Supply System

1999 WINTER

Berends, Patric Equity Redemption Practices: A Study of Wisconsin Cooperatives 1999 SUMMER

Clark, KeithCo-op Mergers and Acquisitions -- Southern States Cooperative and Michigan Livestock Exchange

1999 SUMMER

Costello, Terrance A. Resurgence of Uniform Marketing Agreements 1999 SUMMER

Cottingham, John Equity Redemption Practices: A Study of Wisconsin Cooperatives 1999 SUMMER

Cropp, Bob Equity Redemption Practices: A Study of Wisconsin Cooperatives 1999 SUMMER

Gauntt, Charles R. Six Months Until the Year 2000 1999 SUMMER

Hanson, Mark J. Cooperative Patron Note Programs 1999 SUMMER

Hanson, Mark J. Resurgence of Uniform Marketing Agreements 1999 SUMMER

McFall, Ronald D. Cooperative Patron Note Programs 1999 SUMMER

Miller, Philip W.Co-op Mergers and Acquisitions -- Southern States Cooperative and Michigan Livestock Exchange

1999 SUMMER

Prohaska, Kevin R. Cooperative Patron Note Programs 1999 SUMMER

Schultz, Daniel R.IRS Denies Co-ops Bid to Charge Stock Dividends Solely to Non-Patronage Income

1999 SUMMER

Strait, Thomas M.Diversification Activities of Electric Utility Cooperatives: Factors Influencing Investment Structure

1999 SUMMER

Thompson, Joe R. Cooperative Patron Note Programs 1999 SUMMER

Thompson, Joe R. Resurgence of Uniform Marketing Agreements 1999 SUMMER

Trechter, David Equity Redemption Practices: A Study of Wisconsin Cooperatives 1999 SUMMER

Brown, Lowell S. Just What is "Escheat"? 1999 SPRING

Leimbach, William F.Accounting and Financial Reporting of Agricultural Cooperatives (NCFC/LTA Report 1998)

1999 SPRING

Meisenheimer, MikeTax Reporting Requirements and Tax Legislation Affecting Farmer Co-ops (NCFC/LTA Report 1998)

1999 SPRING

Merlo, Catherine When Cooperatives Combine 1999 SPRING

Messina, Frank M. Just What is "Escheat"? 1999 SPRING

Miller, Philip W. Top Technology Issues -- What is Your Co-op Doing? 1999 SPRING

Murphy, James P.Tax Reporting Requirements and Tax Legislation Affecting Farmer Co-ops (NCFC/LTA Report 1998)

1999 SPRING

Schultz, Daniel R.Appeals Court Holds That Grocery Cooperative is Not taxable on Vendor Promotional Funds

1999 SPRING

Wise, KenAccounting and Financial Reporting of Agricultural Cooperatives (NCFC/LTA Report 1998)

1999 SPRING

Adams, Shane The Merging of Two Electric Utility Cooperatives 1999 FALL

Boeshart, Larry C. Co-op Mergers and Acquisitions 1999 FALL

Burma, Lance Handling Qualified Retirement Plans When Cooperatives Merge 1999 FALL

Fleming, Doug Co-op Mergers and Acquisitions 1999 FALL

Hackman, Deanne L.Issues Involving International Business Expansion by Cooperatives (NCFC/LTA Report 1998)

1999 FALL

Honodel, Rex P. What is EBITDA and Why Is It So Important? 1999 FALL

Hughes, II, K.E. Deregulating the Electric Utility Industry and the Strategy of Delay 1999 FALL

Keyser, Sheldon USDA's Rural Development Offers Improved Business Financing Options 1999 FALL

Thomas, Mathew R. Fraud 1999 FALL

Thornton, Doug Co-op Mergers and Acquisitions 1999 FALL

Weinstein, Alan H.Issues Involving International Business Expansion by Cooperatives (NCFC/LTA Report 1998)

1999 FALL

Babcock, Bruce E. Tax Free Sale of Stock to Agricultural Cooperatives 1998 WINTER

Carlson, Bernie Patron Consents 1998 WINTER

Henehan, Brian M. Considering Cooperation: The Process of New Cooperative Formation 1998 WINTER

Miller, Philip W. Accounting Standards -- Government Intervention: An Update 1998 WINTER

Schultz, Daniel R. New LLC Rulings Provide Helpful Guidance to Cooperatives 1998 WINTER

Wilson, Randon W. Tax Free Sale of Stock to Agricultural Cooperatives 1998 WINTER

Chesnick, David S.Continued Expansion of Assets Shows Greater Reliance in Debt by Farmer Co-ops (USDA 1996)

1998 SUMMER

Chesnick, David S.Leveraging the Future: Higher Debt Levels Among the Large Ag Co-ops May Be Cause for Concern (USDA 1996)

1998 SUMMER

Chesnick, David S.Record Gross Revenues Do Not Translate into Higher Net Margins for Largest Co-ops (USDA 1996)

1998 SUMMER

Duft, Ken D.Patron Demand Deposit Account Financing by Cooperatives: Prospects and Pitfalls

1998 SUMMER

Frederick, Donald A.The ABCs of LLCs -- Limited Liability Companies Offer New Options for Rural Businesses

1998 SUMMER

McBride, Mary E. CoBank, ACB -- New Capital Markets Products 1998 SUMMER

Miller, Philip W. Financial Derivatives Dangerous Developments 1998 SUMMER

Frederick, Donald A. Gold Kist for Dummies 1998 SPRING

Kliewer, MarkAn Overview of Stockholder Appraisal Rights in Mergers and Consolidations of Cooperatives

1998 SPRING

Kraenzle, Charles A. Non-Patronage Business Reaches $17.9 Billion (USDA 1995) 1998 SPRING


1998 SPRING

McNeil, Bruce J.A Cooperative with a Section 403(b) Plan is a Cooperative with a Possible Problem

1998 SPRING

Miller, Philip W. Financial Derivatives & Hedging, Current and Proposed Reporting 1998 SPRING

Svitavsky, Ted T.An Overview of Stockholder Appraisal Rights in Mergers and Consolidations of Cooperatives

1998 SPRING


1998 SPRING

Frederick, Donald A. Chapter Meeting Responsibilities Checklist 1998 FALL

Kelley, Dan Use of Financials by a Cooperative Board Member 1998 FALL

Lipton, Steve The Year 2000 Bomb is Ticking 1998 FALL

Mehl, Russ Redemption of Cooperative Equity 1998 FALL

Rapp, GalenShow and Tell -- Effective Staff Training Requires Demonstrated-Based Instruction

1998 FALL

Schultz, Daniel R.Analysis of Transaction Costs -- Planning Opportunities for Large Cooperatives

1998 FALL

VanderHaagen, DavidA Primer on the Reasons for State Milk Orders and Regional Dairy Compacts

1998 FALL

Bartsch, Eric A. Interest Bearing Patron Credit Balances - A Liability Trap for Everyone 1997 WINTER

Dahlgren, Joel J. Interest Bearing Patron Credit Balances - A Liability Trap for Everyone 1997 WINTER

Drucker, Kenneth Ratings Stable for U.S.-Based Agricultural Cooperatives 1997 WINTER

Frankenfield, Martin P.Taxpayer Relief Act of 1997 Negatively Impacts Future Corporation Acquisitions for Cooperatives

1997 WINTER

Kenkel, Phil Common Problems with Grain Inventories and Records 1997 WINTER

Ling, K. Charles Measuring Co-op Performance 1997 WINTER

Olson, RickTax Deductions for Trade Receivables -- Tackling the Exception to the Exception

1997 WINTER

Rapp, Galen Minutes of Board Meetings Reflect Action of Directors 1997 WINTER

Reynolds, Bruce J. A Management Strategist for Our Time 1997 WINTER

Siebert, John W. A to Z Guidelines for Board Members 1997 WINTER

Crowe Chizek Employee or Independent Contractor? (SCBF) 1997 SUMMER

Dines, Richard J. Business Purchasing Cooperatives: A Rapidly Growing Cooperative Sector 1997 SUMMER

Dolan, Kevin P.The Challenges of Competition-An Electric Cooperative's Perspective (Part 1) (UCF)

1997 SUMMER

Fleming, Doug Statement of Financial Accounting Standards No. 109 -- An Update 1997 SUMMER

Meyers, Frank S.The Challenges of Competition-An Electric Cooperative's Perspective (Part 1) (UCF)

1997 SUMMER

Miller, Philip W.Software: To Capitalize or Not to Capitalize, A Study of the AICPA SOP Exposure Draft

1997 SUMMER

Stough, Michael D. Straight Talk and the Year 2000 1997 SUMMER

Werner, Bob New Ventures -- New Beginnings 1997 SUMMER

Wright, Stephen R. Do Members Value Owning a Cooperative Vision? 1997 SUMMER

Benson, George WLooking for a Loophole: The IRS is Again Attacking Deferred Payment Crop Contracts

1997 SPRING

Burckel, Daryl The Trust Fund Penalty: An IRS Pitfall in Cash Management 1997 SPRING

Campbell, Dwayne E. Fraud Detection/Prevention and Insurance Coverage (SCBF) 1997 SPRING

Colter, Carolee Handling A Sexual Harassment Claim 1997 SPRING

Levy, Howard D & O Liability for Cooperatives 1997 SPRING

Messina, Frank M. A Cooperative Presence on the WEB 1997 SPRING

Miller, Philip W.Members Shares Liabilities or Equity; A Canadian Horror Story (Can it Happen Here?)

1997 SPRING

Reynolds, Anne A Cooperative Presence on the WEB 1997 SPRING

Singh, Sanjay A Cooperative Presence on the WEB 1997 SPRING

Swindle, Bruce The Trust Fund Penalty: AN IRS Pitfall in Cash Management 1997 SPRING

Allen, Pinney L. New Opportunities for Cooperatives Regarding the Redemption of Equities 1997 FALL

AlNajjar, Fouad K. Environmental Reporting by Major U.S. Corporations 1997 FALL

Campbell, Dwayne E. Observing Wage and Hour Laws -- Calculating Overtime Pay 1997 FALL

Frederick, Donald A. USDA Financial Programs Support Cooperatives 1997 FALL


1997 FALL

Messina, Frank M. Fraud Prevention and the Management Accountant 1997 FALL

Muraskin, Ben E. New Opportunities for Cooperatives Regarding the Redemption of Equities 1997 FALL

Peaden, Timothy J. New Opportunities for Cooperatives Regarding the Redemption of Equities 1997 FALL

Quick, Jerry W. The HTA Crisis of 1996: The Case for Good Grain Contracts 1997 FALL

Turpen, Richard A. Fraud Prevention and the Management Accountant 1997 FALL


1997 FALL

Olson, Scott Cooperative Utility Mergers (UCF) 1996 WINTER

Reilly, John D. Disposition of Unclaimed Patron Interest Held by Cooperatives 1996 WINTER

Reynolds, Bruce J. It's Unanimous -- Why Co-op Boards Strive For A Norm Of Unanimity 1996 WINTER

Currie, Randall W. Employee vs. Independent Contractor (SCBF) 1996 SUMMER

Hunt, Marshal T. A Client's Bill of Rights: 10 Rights to Controlling the Cost of Litigation 1996 SUMMER

Pollock, James H. TAMS Bring Good/Bad News on Patronage Dividends (UCF) 1996 SUMMER

Reilly, John D. Recent Changes to the State Securities Law Exemption for Cooperatives 1996 SUMMER

Sims, Douglas D. Winning the Race to the Future: How to Sharpen Your Competitive Edge 1996 SUMMER

Sine, Wayne Joint Ventures to Coop or to LLC? A Case Study with a Tax Perspective 1996 SUMMER

Staiert, Jim Performance Ratios Show Mixed Result for Top 100 (USDA 1994) 1996 SUMMER

Turnage, R. Jeff TAMS Bring Good/Bad News on Patronage Dividends (UCF) 1996 SUMMER

Carlson, Bernie A Flexible Retirement Plan for Small Cooperatives (SCBF) 1996 SPRING

Connors, Matt The Site Selection Gamble 1996 SPRING

Cropp, Robert International Cooperative Alliance Adopts New Cooperative Principles 1996 SPRING

Erlenbush, Bill Environmental Laws and Regulations (NCFC/LTA Report 1995) 1996 SPRING

Flach, H.B.Accounting and Financial Reporting of Agricultural Cooperatives (NCFC/LTA Report 1995)

1996 SPRING

Frederick, Donald A. Are Your Bylaws Current and Correct? Directors and Officers 1996 SPRING

Hutchinson, William P. Environmental Laws and Regulations (NCFC/LTA Report 1995) 1996 SPRING


1996 SPRING

Piecara, Stephen J. Mortgage Reform for Electric Cooperatives (UCF) 1996 SPRING

Staiert, Jim Record Growth for Top 100 Cooperatives (USDA 1994) 1996 SPRING

Staiert, JimRevenue Tops $57 Billion for Largest Ag Co-ops: Margins Soar 65% (USDA 1994)

1996 SPRING

Casotti, StevenAlternative Minimum Tax Problems of Cooperatives (NCFC/LTA Report 1995)

1996 FALL

Chesnick, David S.On Solid Ground: Financial Ratios Show Cooperatives Gain Stability & Ability to Serve

1996 FALL

Costello, Terrance A. Unallocated Reserves and Cooperatives 1996 FALL

Estenson, Lee How a Banker Looks at Financial Leverage 1996 FALL

Jencik, Barry E.Alternative Minimum Tax Problems of Cooperatives (NCFC/LTA Report 1995)

1996 FALL

Korol, Craig S. To Defer or Not to Defer...That is the Question 1996 FALL

Moore, John W.Cooperative's Financial Statements Disclosures: Private Affected by the New FASB Earnings Per Share

1996 FALL

Peterson, Bonita K. Improving Internal Controls in Smaller Cooperatives 1996 FALL

Smith, James H. IRS Proposes Examination Guidelines for Rural Electric Cooperatives (UCF) 1996 FALL

Swift, Kenton D. Improving Internal Controls in Smaller Cooperatives 1996 FALL

Foster, Ron Property Tax Appraisal and Taxes for Small Cooperatives (SCBF) 1995 WINTER

Johnson, Jim Establishing An Investment Policy: Tools for Cash Management 1995 WINTER

Keenan, Gerry Electric Cooperatives Engage Competition (UCF) 1995 WINTER

Kraenzle, Charles A. Farm Supply Co-ops Report More Non-Patronage Business (USDA 1993) 1995 WINTER

McWatters, Jay Uncertain Disclosure -- Applying SOP 94-6 to Cooperatives 1995 WINTER

Rumreich, Roderick H. Set Your Own Credit Rating 1995 WINTER

Broom, Lowell S.The Impact of New Accounting Rules on the Accounting for the Impairment of Long-lived Assets

1995 SUMMER

Frederick, Donald A.Are Your Bylaws Current and Correct? Background, Membership Provisions

1995 SUMMER

Ginder, Roger Managing Co-op Equity -- Problems on the Horizon? 1995 SUMMER

Gorence, Jane L.FAS No. 115: Understanding It and Incorporating It Into Accounting and Investment Strategy

1995 SUMMER

Julin, Paul N.FAS No. 115: Understanding It and Incorporating It Into Accounting and Investment Strategy

1995 SUMMER

Kile, Melinda State Sales Tax on Business Equipment-Recent Action in Washington State 1995 SUMMER


1995 SUMMER

Rapp, GalenSurvival of the Smallest: With Sound Planning, Small Cooperatives Can Thrive

1995 SUMMER

Strait, Thomas M. Patronage Dividends of Electric and Telephone Cooperatives (UCF) 1995 SUMMER


1995 SUMMER

Burckel, Daryl Patronage Income and Excess Capacity: Economic v. Tax Reality 1995 SPRING

Daughtrey, Zoel W. Patronage Income and Excess Capacity: Economic v Tax Reality 1995 SPRING

Davis, B.G. Patronage Income and Excess Capacity: Economic v. Tax Reality 1995 SPRING

Dolan, Kevin P. Tax Traps for the Unwary -- RUS Section 12 Deferrals 1995 SPRING

Frederick, Donald A. Are Your Articles of Incorporation Current and Correct? 1995 SPRING

Frederick, Donald A. Patronage Income and Excess Capacity: Economic v. Tax Reality 1995 SPRING

Korol, Craig S. Non-Qualified Benefits -- A Fresh Perspective 1995 SPRING

Smith, James H. Tax Traps for the Unwary -- RUS Section 12 Deferrals 1995 SPRING

Staiert, Jim Financial Structure Improves for Top 100 (USDA 1993) 1995 SPRING

Staiert, Jim Growth Rate Slows for Top 100 Cooperatives (USDA 1993) 1995 SPRING

Wales, Kathy T.Capital Formation and Financial Structures of Cooperatives (NCFC/LTA Report 1994)

1995 SPRING

Watters, M.P. Patronage Income and Excess Capacity: Economic v. Tax Reality 1995 SPRING

Chesnick, David S.Analyzing Fiscal Strength of Local Co-ops Requires Looking Beyond Financial Statements

1995 FALL

Erlenbush, BillFinancial and Other Impacts of Environmental Issues on Cooperatives (NCFC/LTA Report 1993)

1995 FALL

Estes, Robert C.Alternative Minimum Tax Problems of Cooperatives (NCFC/LTA Report 1993)

1995 FALL

Finn, Tom A Tax Depreciation Strategy for Small Cooperatives (SCBF) 1995 FALL

Frederick, Donald A. Are Your Bylaws Current and Correct? Membership Meetings 1995 FALL

Jencik, Barry E.Alternative Minimum Tax Problems of Cooperatives (NCFC/LTA Report 1993)

1995 FALL

Pierotti, Jeremy Edes Cooperative Health Care Offers Models for Change 1995 FALL

Reynolds, Bruce J.Specialization Networks Offer Alternative to Consolidation of Local Cooperatives

1995 FALL

Torgerson, Randall E. Putting Cooperation to Work 1995 FALL

Wilson, Randon W.Financial and Other Impacts of Environmental Issues on Cooperatives (NCFC/LTA Report 1993)

1995 FALL

Anell, Barbro I. From Cooperative to Corporation: The Case of Sweden's Farmersbank 1994 WINTER

Burrowes, Ashley W. From Cooperative to Corporation: The Case of Sweden's Farmersbank 1994 WINTER

Frederick, Donald A. Is Your Cooperative Incorporated Under the Right Statute? 1994 WINTER

Jennison, Gerald H. Why Plan? (SCBF) 1994 WINTER

Staiert, Jim Near-Record Revenues in '93 for Major U.S. Farmer Coops (USDA 1993) 1994 WINTER

Stegler, Ira I. FAS 106: A Look Back at the Impact on Benefits Programs 1994 WINTER

Blank, Steven Finance and Risk Characteristics of California Agricultural Cooperatives 1994 SUMMER

Burckel, Daryl A Profile Analysis of Agricultural Cooperative Receivables 1994 SUMMER

Burckel, Daryl Financial Ratio Analysis of Agricultural Cooperatives 1994 SUMMER

Finn, Tom Handling Patronage Transactions (SCBF) 1994 SUMMER

Messina, Frank M. A Profile Analysis of Agricultural Cooperative Receivables 1994 SUMMER

Messina, Frank M. Financial Ratio Analysis of Agricultural Cooperatives 1994 SUMMER

Peterson, Stu New Marketing Cooperatives 1994 SUMMER

Reilly, John D. Reevaluating Co-op Bylaws Regularly is a Wise Move 1994 SUMMER

Staiert, JimGross Profits Increase for Top 100; Most Other Indexes Show Decline (USDA 1992)

1994 SUMMER

Thompson, Robert Finance and Risk Characteristics of California Agricultural Cooperatives 1994 SUMMER

Turnage, R. Jeff Alternative Minimum Tax Patronage Dividends 1994 SUMMER

Turpen, Richard A. A Profile Analysis of Agricultural Cooperative Receivables 1994 SUMMER

Turpen, Richard A. Financial Ratio Analysis of Agricultural Cooperatives 1994 SUMMER

Benson, George W. New IRS Regulations Require Same Day Identification of Hedges 1994 SPRING

Bercot, EdComparison of Different Coop Practices for Paying Cash Patronage Dividends and Retiring Equity (SCBF)

1994 SPRING

Estes, Robert C.Alternative Minimum Tax Problems of Cooperatives (NCFC/LTA Report 1993)

1994 SPRING

Rathbone, Robert C. Equitable Solutions 1994 SPRING

Reilly, John D. Co-ops Need to be Attentive in Member Contract Negotiations 1994 SPRING

Staiert, JimConsolidated Balance Sheet of Top 100 Co-ops Edges Upward (USDA 1992)

1994 SPRING

Staiert, JimHarvest States Becomes First Grain Co-op to Reach Pinnacle of Top 100 (USDA 1992)

1994 SPRING

Thomas, JohnAlternative Minimum Tax Problems of Cooperatives (NCFC/LTA Report 1993)

1994 SPRING

Wadsworth, James J. Blueprint for Success: Action-Oriented Strategic Plans 1994 SPRING

Wissman, Roger A. Equitable Solutions 1994 SPRING

Campbell, Dwayne E. It Pays to be Prepared for the Annual Audit (SCBF) 1994 FALL

Chesnick, David S.Income Statements Show that Local Supply, Marketing Co-ops Strong (USDA 1990)

1994 FALL

Franklin, Don Director Directives: Doing the Job Right is Best Protection Against Lawsuits 1994 FALL

Koppenhafer, Merle E.Capital Formation and Financial Structures of Cooperatives (NCFC/LTA Report 1993)

1994 FALL

Marchibroda, Janet A Primer on Rural Electric Cooperatives 1994 FALL

McClintock, David H. Alternative Structures for Cooperatives 1994 FALL

Messina, Frank M. Preventing Fraud: A Primer for Cooperative Management 1994 FALL

National Council of Farmer Cooperatives Emerging Issues in the Farm Credit System (NCFC/LTA Report 1993) 1994 FALL

National Council of Farmer CooperativesOperating on a Cooperative Basis, Including Section 521 (NCFC/LTA Report 1993)

1994 FALL

National Council of Farmer CooperativesTax Reporting Requirements Affecting Farmer Cooperatives (NCFC/LTA Report 1993)

1994 FALL

Overchuck, Aleksei L. Opportunities for Development of Farmer Cooperatives in Russia 1994 FALL

Piecara, Stephen J. A Primer on Rural Electric Cooperatives 1994 FALL

Roberts, III, A. JamesCapital Formation and Financial Structures of Cooperatives (NCFC/LTA Report 1993)

1994 FALL

Turpen, Richard A. Preventing Fraud: A Primer for Cooperative Management 1994 FALL

Vangelos, Al CEO Glimpses Cooperatives in the Future 1994 FALL

Davisson, WilliamAccounting And Financial Reporting of Agricultural Cooperatives (NCFC/LTA Report 1992)

1993 WINTER

Erlenbush, Bill A Practical Approach to Internal Control in Smaller Cooperatives 1993 WINTER

Grabiel, Floyd Employee or Independent Contractor? 1993 WINTER


1993 WINTER

Staiert, JimPerformance Measures of Largest Co-ops Mixed Despite Improved Net Income (USDA 1991)

1993 WINTER

Steele, M. Deenagh Business Process Re-engineering: An Agent for Radical Change 1993 WINTER

Zoberu, Nadim Business Process Re-engineering: An Agent for Radical Change 1993 WINTER

Burckel, Daryl Amortizing Customer-Based Intangible Assets 1993 SUMMER

Daughtery, Zoel W. Amortizing Customer-Based Intangible Assets 1993 SUMMER

Davisson, WilliamAccounting and Financial Reporting of Agricultural Cooperatives (NCFC/LTA Report 1992)

1993 SUMMER

Henehan, Brian M. Cooperatives Well Suited to Serve in New Customer Oriented Climate 1993 SUMMER


1993 SUMMER

Parrott, Patrick J. In Search of a Reasonable Definition of Unallocated Reserves 1993 SUMMER

Staiert, Jim Higher Net Income Improves Growth of Largest Co-ops (USDA 1991) 1993 SUMMER

Staiert, JimLargest Co-ops Rebound to Post $43.2 Million Net Income Increase (USDA 1991)

1993 SUMMER

Watts, James Amortizing Customer-Based Intangible Assets 1993 SUMMER

Bacon, Frank W.Debt Usage and Federal Subsidies: An Analysis of Cooperatives and Investor-Owned Companies

1993 SPRING

Bertholf, Terry D. Use of Subsidiaries by Cooperatives (NCFC/LTA Report 1992) 1993 SPRING

Bostrom, Brent D. Use of Subsidiaries by Cooperatives (NCFC/LTA Report 1992) 1993 SPRING

Burckel, Daryl Accounting for Postretirement Benefits Under SFAS 106 1993 SPRING

Burckel, Daryl The Trust Fund Recovery Penalty: It Still Adds Up to 100% 1993 SPRING

Lavely, JoeDebt Usage and Federal Subsidies: An Analysis of Cooperatives and Investor-Owned Companies

1993 SPRING

National Council of Farmer CooperativesWritten Statement of the National Council of Farmer Cooperatives Concerning Calculation of Patronage Dividends

1993 SPRING

Phelps, Lonnie D. Accounting for Postretirement Benefits Under SFAS 106 1993 SPRING

Thomas, Paula Accounting for Postretirement Benefits Under SFAS 106 1993 SPRING

Watts, James C. The Trust Fund Recovery Penalty: It Still Adds Up to 100% 1993 SPRING

Frederick, Donald A. Financial, Tax Planning Flexibility Key to Cooperative Equity Accumulation 1993 FALL

Hall, Michael R. Electronic Spreadsheets -- Friend or Foe? 1993 FALL

Hardesty, S.D. Programs for Effective Marketing of Value-Added Products 1993 FALL

Miller, Philip W. Implementing SFAS No. 106 Reporting Trends 1993 FALL

Petzing, Lawrence N.Key Issues for Cooperatives in Accounting for Income Taxes Under FAS 109

1993 FALL

Roberts, III, A. JamesCapital Formation and Financial Structure of Cooperatives (NCFC/LTA Report 1992)

1993 FALL

Staiert, Jim Nation's Major Cooperatives Rebuild Unallocated Equity (USDA 1991) 1993 FALL

Wise, KenCapital Formation and Financial Structure of Cooperatives (NCFC/LTA Report 1992)

1993 FALL

Baker, Thomas F.Legal, Tax and Accounting Aspects of Cooperative Financial Services (NCFC/LTA Report 1991)

1992 WINTER

Davisson, William Disclosures About Fair Value of Financial Instruments 1992 WINTER

Fayhee, Michael R.Legal, Tax and Accounting Aspects of Cooperative Financial Services (NCFC/LTA Report 1991)

1992 WINTER

Juelich, Jack How to Compare Leases, A New Dilemma For Cooperatives (SCBF) 1992 WINTER

Kane, Michael D.Payments to Co-op Patrons Up Despite Lower Income in 1990 (USDA 1990)

1992 WINTER

Kane, Michael D.Share of Top 100 Earnings Used to Strengthen Member Ownership (USDA 1990)

1992 WINTER

Kiss, John Disclosures About Fair Value of Financial Instruments 1992 WINTER

Acker, Duane Co-op Sales, Service Opportunities Abound in International Markets 1992 SUMMER

Bertholf, Terry D. Report on Use of Subsidiaries by Cooperatives (1991) 1992 SUMMER

DeGregory, Alfred D.Accounting and Financial Reporting of Agricultural Cooperatives (NCFC/LTA Report 1991)

1992 SUMMER

Duffey, Patrick Retaining Member Loyalty Requires Closer Study by Board, Management 1992 SUMMER

Duffey, Patrick Seventy-Year-Old Capper-Volstead Act Set Foundation for AG Cooperatives 1992 SUMMER

Kane, Michael D.Cooperatives Growth Slowed Due to Slump in Net Income - Part II (USDA 1990)

1992 SUMMER

Kane, Michael D.Revenues Grow, But Net Income Slumps for Nation's Largest Cooperatives - Part I (USDA 1990)

1992 SUMMER


1992 SUMMER

Novak, Karen J.Litigation Between Cooperatives and their Members Including Member Insolvency (NCFC/LTA Report 1991)

1992 SUMMER

Rebane, John T. Operating on a Cooperative Basis (NCFC/LTA Report 1991) 1992 SUMMER

Roberts, III, A. JamesLitigation Between Cooperatives and their Members Including Member Insolvency (NCFC/LTA Report 1991)

1992 SUMMER

Benson, George W. Digest of Current Cooperative Tax Developments (NCFC/LTA Report 1991) 1992 SPRING

Burrowes, Ashley W. How Activity-Based Costing Can Aid Cooperative Management 1992 SPRING

Carlson, Bernie Information Reporting & Backup Withholding Applicable to Cooperatives 1992 SPRING

Coffey, Joseph D. Cooperative Structure and Competitiveness for the Next Decade 1992 SPRING

Frew, B.L. (Bud) Management Strategies for the `90s 1992 SPRING

Hennen, Ronald P. Patron Consent 1992 SPRING

Lewis, Lawrence D. How Activity-Based Costing Can Aid Cooperative Management 1992 SPRING

Murphy, James P. Use of a Foreign Sales Corporation to Raise Capital 1992 SPRING

Waters, Robert K. Accounting for and Disclosure of Environmental Matters 1992 SPRING

Wilson, III, James M. Meeting the Challenge of Workforce 2000 1992 SPRING

DeLambo, Robert J.Financial and Other Impacts of Environmental Issues on Cooperatives (NCFC/LTA Report 1991)

1992 FALL

Grabiel, Floyd E.Financial and Other Impacts of Environmental Issues on Cooperatives (NCFC/LTA Report 1991)

1992 FALL

Gribble, JohnFinancial Accounting Standard Board Statement No. 109, Accounting for Income tax

1992 FALL

Hutchinson, William P.Financial and Other Impacts of Environmental Issues on Cooperatives (NCFC/LTA Report 1991)

1992 FALL

Hutchinson, William P. Insurance Coverage for CERCLA Response and Cleanup Costs 1992 FALL

Monaco, John J. The New Coordinated Examination Program 1992 FALL

Craycroft, James R. Alternative Financing Techniques for Cooperatives 1991 WINTER

Rathbone, Robert Managing Financial Components Crucial to Efficient Cooperative 1991 WINTER

Torgerson, Randall E. Challenges and Opportunities for Cooperatives in the 1990's 1991 WINTER

Westmark, Dave Cage Your Workers Compensation Beast 1991 WINTER

Elmore, Robert L. Quantum Benefits Through Information Technology 1991 SUMMER

Frederick, Donald A.Sewell Plastics: Bottling Up Concerns about the Antitrust Status of Supply Cooperatives

1991 SUMMER

Kane, Michael D.Cooperative Revenues, Net Margins Reach 10 Year Peak in Fiscal 1989 (USDA 1989)

1991 SUMMER

Royer, Jeffrey S. Potential Benefits from Nonqualified Written Notices of Allocation 1991 SUMMER

USDA's ACS StaffFarmer Cooperatives' Net Income Near $1.9 Billion Mark for 1989 (USDA 1989)

1991 SUMMER

Benson, George W. Digest of Current Cooperative Tax Developments (NCFC/LTA Report 1990) 1991 SPRING

Finn, Tom Patronage Computations (SCBF) 1991 SPRING

Fleck, Myron J. Losses of Cooperatives, Where Are We? 1991 SPRING

Kane, Michael D. Largest 100 Ag Cooperatives Close Out 1980s on Upswing (USDA 1989) 1991 SPRING

Kane, Michael D.Net Margins, Patronage Refunds Increased for Nation's Major Cooperatives in 1989 (USDA 1989)

1991 SPRING

London, Coy N. Farmers - Surviving in a Changing Global Economy 1991 SPRING

Martin, GeorgeCanada's Agricultural Cooperatives Show Only Modest Business Increase (USDA 1988)

1991 SPRING

Royer, Jeffrey S. Financial Profile of U.S. Farmer Cooperatives (USDA 1987) 1991 SPRING

Sims, Douglas D.Financing the Next Generation Cooperative: "This Is Not Your Father's Cooperative"

1991 SPRING

Black, William E. Agricultural Cooperatives' Self-Inflicted Wounds 1991 FALL

Butwill, Donald W.Internal Revenue Service Issues Further Guidance on Implementation of Rules Regarding Accounting for Package Design Costs

1991 FALL

Heil, John P. Environmental Considerations in Lending 1991 FALL

Kane, Michael D.Key Financial Measures for 1989 Indicate Improved Co-op Performance (USDA 1989)

1991 FALL

Knutson, Ronald D. Agricultural Cooperatives' Self-Inflicted Wounds 1991 FALL

Turner, Steven C. Environmental Considerations in Lending 1991 FALL

Wissman, Roger A. Do Annual Reports of Cooperatives Tell Members the Complete Story 1991 FALL

Yilek, John A.UCC Article 8: The Overlooked Opportunity to Protect Co-op Equities in Bankruptcy

1991 FALL

Bode, John S. Internal Control and Internal/External Auditing in Cooperatives 1990 WINTER

Fulton, Clifford R.Agricultural Marketing Combinations under Federal Antitrust Law: The First Thirty Years - Segment IV

1990 WINTER

Fulton, Clifford R.Agricultural Marketing Combinations under Federal Antitrust Law: The First Thirty Years - Segment V

1990 WINTER

Ames, Glenn C.W. Limited Resource Farmers and Participation in Agricultural Cooperatives 1990 SUMMER

Bergquist, Robert Securities Law Update: Reves v. Ernst & Young 1990 SUMMER

Brown, Jr., Nathanial B Limited Resource Farmers and Participation in Agricultural Cooperatives 1990 SUMMER

Centner, Terence J. Limited Resource Farmers and Participation in Agricultural Cooperatives 1990 SUMMER

Fulton, Clifford R.Agricultural Marketing Combinations under Federal Antitrust Law: The First Thirty Years - Segment II

1990 SUMMER

Graves, Donald D. Insurance - Techniques to Handle Risk (SCBF) 1990 SUMMER

Kane, Michael D.Key Financial Indicators in '88 Show Improved Performance of Cooperatives (USDA 1988)

1990 SUMMER

Martin, GeorgeCooperatives Could Find Leasing a Viable Alternative to Debt Financing or Cash Purchase

1990 SUMMER

Mizells, Jr., William O. Limited Resource Farmers and Participation in Agricultural Cooperatives 1990 SUMMER

Neergaard, David Uniform Capitalization of Inventory of Local Cooperatives 1990 SUMMER

Van Valkenberg, William Securities Law Update: Reves v. Ernst & Young 1990 SUMMER

Baker, Thomas F. Cooperative Financial Services (NCFC/LTA Report 1989) 1990 SPRING

Benson, George W. Digest of 1989 Cooperative Tax Developments (NFCF/LTA Report 1989) 1990 SPRING

Blair, John J.Allocating a Net Loss from Sales of Section 1231 Assets to Patrons of Prior Years

1990 SPRING

Fayhee, Michael R. Cooperative Financial Services (NCFC/LTA Report 1989) 1990 SPRING

Fulton, Clifford R.Agricultural Marketing Combinations under Federal Antitrust Law: The First Thirty Years - Segment I

1990 SPRING

Kane, Michael D. Top 100 Ag Cooperatives Built '88 Cash Reserves (USDA 1988) 1990 SPRING

Parsons, L. Keith Federal Regulation of Cooperative Securities Transactions: An Update 1990 SPRING

USDA's ACS Staff Cooperative Business Volume, Net Income Up in 1988 (USDA 1988) 1990 SPRING

Wales, Kathy T.Allocating a Net Loss from Sales of Section 1231 Assets to Patrons of Prior Years

1990 SPRING

Duffey, PatrickVirginia Dairyman Urges Co-op Directors to Review Tenets of Capper-Volstead Act

1990 FALL

Evans, James L. Report on Use of Subsidiaries by Cooperatives (NCFC/LTA Report 1989) 1990 FALL

Fulton, Clifford R.Agricultural Marketing Combinations under Federal Antitrust Law: The First Thirty 30 Years - Segment III

1990 FALL

Hayes, David M. Report on Use of Subsidiaries by Cooperatives (NCFC/LTA Report 1989) 1990 FALL

Ingalsbe, Gene Bargaining Associations Share 1989 Experiences - Good and Bad 1990 FALL

McCormick, Lloyd W.Litigation Between Cooperatives and Their Members, Including Member Insolvency (NCFC/LTA Report 1989)

1990 FALL

Unknown* Consolidation to Form CoBank Proves Fruitful in First Year 1990 FALL

Wilson, Randon W.Litigation Between Cooperatives and Their Members, Including Member Insolvency (NCFC/LTA Report 1989)

1990 FALL

Carlson, Bernie Requirements & Penalties for Due Diligence, 1099's & Backup Withholding 1989 WINTER

Fleck, Myron J. Distribution of Non-patronage Retained Earnings 1989 WINTER

James, Gene A. Cooperatives: Changes - Challenges - Opportunities - A New Look 1989 WINTER

Kane, Michael D.Improved Ag Economy, Management Help Top 100 Co-ops Improve Returns to Members (USDA 1988)

1989 WINTER

Konynenburg, FrankCo-ops Must Enforce Marketing Agreements to Protect Interests of Grower Members

1989 WINTER

Kraenzle, Charles A. Co-ops' Share of Farm Business Declined Slightly During 1980's 1989 WINTER

London, Coy N.The Effect of Government Regulations on Farm Organization and Financial Management

1989 WINTER

Mead, LeslieForm 8817, Allocation of Patronage and Nonpatronage Income and Deductions

1989 WINTER

Strauser, Shirl D.The Effect of Government Regulations on Farm Organization and Financial Management

1989 WINTER

Unknown** Cooperative Education In Crisis Despite Business Outlook 1989 WINTER

Wald, Robert M. Compensation at Cooperatives 1989 WINTER

Williams, John W. No Group More Crucial to Co-op Success Than Directors 1989 WINTER

Barr, Terry N. Emerging Trends In Agribusiness -- Planning For A Changing Marketplace 1989 SUMMER

Churchill, Randy J. The Uniform Capitalization Rules -- Sounds Like A Song I've Heard! 1989 SUMMER

Evans, James L., et al. Use of Subsidiaries by Cooperatives (NCFC/LTA Report 1988) 1989 SUMMER

Hiller, William A. Opportunities For Cooperatives 1989 SUMMER

Stewart, Mark C.Cooperative Bylaws, Part II: Bylaw Provisions for Calculation, Allocation And Distribution Of Patronage Refunds

1989 SUMMER

Swanson, Jay M. The Competitive Challenge 1989 SUMMER

Burke, C.A. Thoughts on Choosing a Computer for a Small To Mid-Sized Company 1989 SPRING

Davidson, Donald R. Largest U.S. Ag Co-ops Boost Cash Flow 40 Percent (USDA 1987) 1989 SPRING

Edmunds, Wayne L. Tax Reform and The Revenue Act of 1861 -- A Study In Contrasts 1989 SPRING

Emmer, Gerald W. Corporate Culture as a Hurdle to Merger 1989 SPRING

Evans, James L. Accounting for Other Post-Employment Benefits 1989 SPRING

Frederick, Donald A. NSAC Electronic Library On Cooperative Taxation: Progress Report 1989 SPRING

Jackman, Thomas E. New Nondiscrimination Rules for Employee Benefit Plans 1989 SPRING

Kopischke, Mark S. Accounting for Leases - An Explanation of FAS 98 1989 SPRING

Leimbach, William F.Membership Survey for Statement of FASB No. 95, Statement of Cash Flows

1989 SPRING

Maag, AlanMembership Survey for Statement of FASB No. 95, Statement of Cash Flows

1989 SPRING

McIntyre, Michael D. Cooperative Bylaws -- Current Trends and Tax Considerations 1989 SPRING

Rebane, John T.Legal and Tax Aspects of Co-op Joint Ventures, Mergers and Acquisitions (NCFC/LTA Report 1988)

1989 SPRING

Renckens, Richard C. Digest of Cooperative Federal Tax Cases and Rulings (1988) 1989 SPRING

Unknown* Cooperative Code of Ethics 1989 SPRING

Wilson, Randon W.Legal and Tax Aspects of Co-op Joint Ventures, Mergers and Acquisitions (NCFC/LTA Report 1988)

1989 SPRING

Aspinwall, Marla J. Section 89 Nondiscrimination and Qualification Rules 1989 FALL

Bertholf, Terry D.Litigation Between Cooperatives and Their Members, Including Member Insolvency (NCFC/LTA Report 1988)

1989 FALL

Castanias, Teree Expense Allocation and Apportionment 1989 FALL

Fitch, Mike Pacific Rim - Export And Import Financing 1989 FALL

Hall, Michael R. Can a General Ledger System Make Money and Put Cash in the Bank? 1989 FALL

Lee, Robert E. Expense Allocation and Apportionment 1989 FALL

McCullough, WilliamLitigation Between Cooperatives and Their Members, Including Member Insolvency (NCFC/LTA Report 1988)

1989 FALL

Nilsestuen, RodCo-ops Need "Strategies For Strength" or Die on Vine of Changing Economy

1989 FALL

Weber, Robert G.Capital Formation and Financial Structure of Cooperatives (NCFC/LTA Report 1988)

1989 FALL

Wise, Richard M. Section 89 Nondiscrimination and Qualification Rules 1989 FALL

Barchenger, EdAutomobile Leasing is the Best Choice when Compared to Purchase or Finance

1988 WINTER

Brown, Gail N.The Treadway Commission on Fraudulent Financial Reporting and Its Impact on Cooperatives

1988 WINTER

Davidson, Donald R. Nation's Largest Cooperatives Strengthen Finances in 1987 (USDA 1987) 1988 WINTER

Morse, Scott D. Opportunities Resulting from the "Canada - U.S. Free-Trade Agreement" 1988 WINTER

Wells, Stanley A. A Co-op Volunteer to the Philippines 1988 WINTER

Baglien, Jerome H.Capital Formation and Financial Structure of Cooperatives (NCFC/LTA Report 1987)

1988 SUMMER

Boyle, William R.Financial Planning - The Cooperative Accountant's Opportunity to Provide a Valuable Service

1988 SUMMER

Hallberg, Owen K. Challenges Faced by Cooperative Directors and Management 1988 SUMMER

Knight, Lee G.The Most Controversial Aspect in the Taxation of Cooperatives - What is Patronage-Sourced Income?

1988 SUMMER

Knight, Ray A.The Most Controversial Aspect in the Taxation of Cooperatives - What is Patronage-Sourced Income?

1988 SUMMER

Parry, Arthur E. Formation of a Captive Insurance Company by a Cooperative 1988 SUMMER

Ponder, Johnny R. An Overview of FAS 96 and Implications for Cooperatives 1988 SUMMER

Scerbinski, Vincent S.Shall I Purchase, Finance or Lease an Automobile? - Financial Models Designed to Provide the Answer

1988 SUMMER

Cisne, Richard Report from NSAC Tax Committee 1988 SPRING

DeGregory, Alfred D.Accounting and Financial Reporting of Agricultural Cooperatives (NCFC/LTA Report 1987)

1988 SPRING

Fulton, Clifford R.It is a Matter of Established Statutory Law: One-Member Subsidiaries "Operate on a Cooperative Basis"

1988 SPRING

Goldberg, Ray A. Projecting the Economic Outlook for Cooperatives 1988 SPRING

Maydew, Gary L. Tax Planning for Farmers after TRA-86 1988 SPRING

McIntyre, Michael D. The Importance of Member Documentation 1988 SPRING

McWatters, JayIntroducing the Statement of Cash Flows: The Latest Addition to Financial Reporting

1988 SPRING


Badio, DaneeaDemise of Cooperative Operations Related to Finance, Size Factors USDA 1986)

1988 FALL

Christy, Ralph D. Evaluating the Financial Performance of Farmer Cooperatives 1988 FALL

Davidson, Donald R.Major Agricultural Cooperatives Dramatically Improve Earnings (USDA 1987)

1988 FALL

Estes, Robert C. Accounting Implications for Cooperatives in the Tax Reform Act of 1986 1988 FALL

Evans, Thomas E. Implementation Issues in Connection with FASB Statements 95 and 96 1988 FALL

Manese, Carlos Investment in Agricultural Real Estate 1988 FALL

Rambaldi, Alicia N. Evaluating the Financial Performance of Farmer Cooperatives 1988 FALL

Severson, William H.The AICPA Audit & Accounting Guide for Audits of Agricultural Producers and Agricultural Cooperatives

1988 FALL

Wharton, Robert B. Evaluating the Financial Performance of Farmer Cooperatives 1988 FALL

Wissman, Roger A.Demise of Cooperative Operations Related to Finance, Size Factors (USDA 1986)

1988 FALL

Benson, George W. What the Tax Court Decision in Certified Grocers Means to Cooperatives 1987 WINTER

Bertholf, Terry D.Capital Formation and Financial Structure of Cooperatives (NCFC/LTA Report 1986)

1987 WINTER

Davidson, Donald R.Restructurings Accelerate as Co-ops Struggle to Adapt to Sagging Economy (USDA 1985)

1987 WINTER

Debolt, Donald W. Accounts Receivable Collection -- The Auditor's Point of View 1987 WINTER

Kane, Michael D.Restructurings Accelerate as Co-ops Struggle to Adapt to Sagging Economy (USDA 1985)

1987 WINTER

Nilsestuen, Rod What Business Are We In? 1987 WINTER

Wacek, Robert F. Research Credit Under the Tax Reform Act of 1986 1987 WINTER

Evans, Thomas E. Implementing FASB Statement No. 87 1987 SUMMER

Fulton, Clifford R. The Commissioner v. the Cooperative Enterprise: Part III 1987 SUMMER

Gibbs, Jeffrey B. Implementing FASB Statement No. 87 1987 SUMMER

Grant, Walter L. Nonqualified Notices of Allocation and the Tax Reform Act of 1986 1987 SUMMER

Jencik, Barry E. Tax Reform and Cooperatives - Selected Issues: Part I 1987 SUMMER

Kopischke, Mark S. Farm Finance Leases After the Tax Reform Act of 1986 1987 SUMMER

McDavid, J. Gary Netting Legislation 1987 SUMMER

Baarda, James R. Directors Held Personally Liable in Arkansas Co-op Securities Case 1987 SPRING

Boeshart, Larry C. Interest Income and Its Relation to Overhead 1987 SPRING

Buurma, Jacob M. Accounting for Pensions 1987 SPRING

Dylla, Larry Financing Alternatives for Cooperatives 1987 SPRING

Fulton, Clifford R. The Commissioner v. the Cooperative Enterprise: Part II 1987 SPRING

Leimbach, William F.Important Issues Arising From FASB Exposure Draft on "Accounting for Income Taxes"

1987 SPRING


Warth, Robert J.Important Issues Arising From FASB Exposure Draft on "Accounting for Income Taxes"

1987 SPRING

Beerup, Robert D. Accounting for Generic PIK Certificates 1987 FALL

Chatinover, Leah C. Chapter 12 of the Bankruptcy Code - A Primer for the Cooperative 1987 FALL

Goldman, Ira H. Chapter 12 of the Bankruptcy Code - A Primer for the Cooperative 1987 FALL

Heaps, Kenneth L. Implementing Microcomputer Technology 1987 FALL

Hoecker, Wayne H.NCFC/LTA Report on Legal and Tax Aspects of Cooperative Joint Ventures, Mergers and Acquisitions (1986)

1987 FALL

Jencik, Barry E. Tax Reform and Cooperatives - Selected Issues: Part II 1987 FALL

Wells, Stanley A. How Safe is Your Patronage Dividend Deduction? 1987 FALL

Bridges, David W. Evaluating a Cooperative's Debt Capacity 1986 WINTER

Fulton, Clifford R. The Commissioner v. the Cooperative Enterprise 1986 WINTER

Springe, Henry H.Recognition and Handling of Cooperative Losses -- A Manager's Perspective

1986 WINTER

Wasson, II, Harry Q. Incentive Pay Plan Links Profitability to Participation 1986 WINTER

Wright, Allan R. Incentive Pay Plan Links Profitability to Participation 1986 WINTER

Centner, Terence J. Cooperatives Bound by Contract Law 1986 SUMMER

Crowgey, Jr., John R. Financial Ratios -- Characterized, Analyzed, Utilized 1986 SUMMER

Evans, James L.NSAC Response to Exposure Draft of Proposed Audit and Accounting Guide for Audits of Agricultural Producers and Agricultural Cooperatives

1986 SUMMER

Frederick, Donald A. How to Justify the Tax Treatment of Cooperatives 1986 SUMMER

Fulton, Clifford R.Relationship Netting under Rev. Rul. 67-128: An End to the Isolation of Nonpatron Loss

1986 SUMMER

Hartsaw, K. E.NSAC Response to Exposure Draft of Proposed Audit and Accounting Guide for Audits of Agricultural Producers and Agricultural Cooperatives

1986 SUMMER

Howe, Keith M. Interrelationships of Agricultural Cooperative Financial Structures 1986 SUMMER

Jaramillo, Mauricio Interrelationships of Agricultural Cooperative Financial Structures 1986 SUMMER

Lesser, Philip F. Futures Trading for Financial Protection and Marketing Opportunities 1986 SUMMER

Torgerson, Randall E. Outside Forces Precipitating Study of Changing Cooperative Structure 1986 SUMMER

Walker, John R. Futures Trading for Financial Protection and Marketing Opportunities 1986 SUMMER

Banner, Delmar K. Summary of the Farm Credit Amendments Act of 1985 1986 SPRING

Breakwell, Robert L. Insurance Crisis 1986 SPRING

Cozort, Larry A. Cooperative Credit Associations as Tax Preparers 1986 SPRING

Davidson, Donald R.Intensified Austerity Measures, Return of PIK Acres Help Co-op Resurgence (USDA 1984)

1986 SPRING

Davis, Warren H. Summary of the Farm Credit Amendments Act of 1985 1986 SPRING

Dempsey, Pamela L. The Farmer, the Agricultural Cooperative and the Bankruptcy System 1986 SPRING

Evans, James L.Accounting and Financial Reporting of Agricultural Cooperatives (NCFC/LTA Report 1985)

1986 SPRING

Farris, Franklin H. Cooperative Members' Questions 1986 SPRING

Flach, H.B.Accounting and Financial Reporting of Agricultural Cooperatives (NCFC/LTA Report 1985)

1986 SPRING

Goldman, Ira H. The Farmer, the Agricultural Cooperative and the Bankruptcy System 1986 SPRING

Street, Donald W.Intensified Austerity Measures, Return of PIK Acres Help Co-op Resurgence (USDA 1984)

1986 SPRING

Dreyer, Stanley Non-Farm Cooperatives -- A Growing Segment of the U.S. Economy 1986 FALL

Finley, Patrick M. Company Travel Policy 1986 FALL

Gray, Robert L. Profit Center Accounting for Grain Marketing 1986 FALL

Jolly, Desmond A. The Situation and Outlook for U.S. Agriculture: The Next Ten Years 1986 FALL

Kahle, A. Lawrence How to Collect Accounts Receivable 1986 FALL

Knispel, Gretchen E. Company Travel Policy 1986 FALL

Morse, Scott D. Increasing Agriculture Exports with Trade Finance Techniques 1986 FALL

Paddack, William F. Profit Center Accounting for Grain Marketing 1986 FALL

Peterson, Ronald C.Secured Transactions Involving Cooperatives and Their Members (NCFC/LTA Report 1985)

1986 FALL

Silvers, Gary A. Assessing the Full Cost of Implementing Application Software Packages 1986 FALL

Buurma, Jacob M. Considerations in Terminating a Single Employer Pension Plan 1985 WINTER

Colleran, Dennis J. Structuring the Cooperative for the Future 1985 WINTER

Fouts, John D. Structuring the Cooperative for the Future 1985 WINTER

Graham, Donald E. Losses and Netting 1985 WINTER

London, Coy N. Revenue Postponement -- A Benefit to Farmers 1985 WINTER

Marquis, D. Anthony Current Developments in Leasing 1985 WINTER

Maydew, Gary L. Accounting Principles for Agricultural Producers 1985 WINTER

Rice, William D. Structuring the Cooperative for the Future 1985 WINTER

Strauser, Shirl D. Revenue Postponement -- A Benefit to Farmers 1985 WINTER

Street, Donald W. Targeting Rate of Return Tool for Rebuilding Balance Sheets 1985 WINTER

Beerup, Robert D. Accounting for Options on Agricultural Commodity Futures 1985 SUMMER

Fredrickson, C.T. Cooperatives -- Hard Times and Hard Realities 1985 SUMMER

Holdaway, E.M./Equity Redemptions, Abandoned Property and Escheats (NCFC/LTA Report 1984)

1985 SUMMER

London, Coy N. Income Smoothing Can Save Farmers Valuable Tax Dollars 1985 SUMMER

Marcus, Gerald Problems Peculiar to Bargaining Cooperatives (NCFC/LTA Report 1984) 1985 SUMMER

Newsom, David W. Options With an Overfunded Pension Plan -- One Cooperative's Experience 1985 SUMMER

Peterson, William E. The Need for a Microcomputer Policy 1985 SUMMER

Royer, Jeffrey S.Nonqualified Allocations an Alternative Method of Retaining Cooperative Funds

1985 SUMMER

Strauser, Shirl D. Income Smoothing Can Save Farmers Valuable Tax Dollars 1985 SUMMER

Street, Donald W. Cooperative Responsibility in Financial Reporting 1985 SUMMER

Torgerson, Randall E. Cooperative Responsibility in Financial Reporting 1985 SUMMER

Wilson, Randon W.Equity Redemptions, Abandoned Property and Escheats (NCFC/LTA Report 1984)

1985 SUMMER

Wissman, Roger A.Nonqualified Allocations an Alternative Method of Retaining Cooperative Funds

1985 SUMMER

Beerup, Robert D. An Introduction to Agricultural Commodity Options 1985 SPRING

Davidson, Donald R. Top 100 Boost Margins Despite Lower Volume (USDA 1983) 1985 SPRING

Dewey, David W. Grain Elevator Bankruptcies 1985 SPRING

Evans, James L. Selection of a Fiscal Year by an Agricultural Cooperative 1985 SPRING

Hanlin, Russell L. Long Range Planning -- The Key to Economic Survival 1985 SPRING

Heitz, Glenn E. Reorganization of Farm Credit System 1985 SPRING

Julin, Paul N. Accounting and Auditing Forum -- Hedging by Grain Elevators 1985 SPRING

McDavid, J. GaryIdentifying and Accounting for Patronage and Non-patronage Income (NCFC/LTA Report 1984)

1985 SPRING

Schnmelzer, John R. Investment Tax Credits Widely Used by Agricultural Cooperatives 1985 SPRING

Street, Donald W. Top 100 Boost Margins Despite Lower Volume (USDA 1983) 1985 SPRING

Wanthal, Alvin E.Capital Formation and Financial Structure of Cooperatives (NCFC/LTA Report 1984)

1985 SPRING

Bertholf, Terry D.Litigation Between Cooperatives and Their Members (NCFC/LTA Report 1984)

1985 FALL

Blair, John J.AICPA Statement of Position 85-3 -- Accounting by Agricultural Producers & Agricultural Cooperatives

1985 FALL

Krzyminski, James S.Statement before the Subcommittee on Taxation & Debt Management, Senate Finance Committee

1985 FALL

Mentz, J. RogerStatement before the Subcommittee on Taxation & Debt Management, Senate Finance Committee

1985 FALL

NSAC Committee A Short History of the National Society of Accountants for Cooperatives 1985 FALL

Owen, H. Martyn Capper-Volstead: A Perspective 1985 FALL

Rueschoff, Norlin G. Cooperative Accounting in Honduras: The Guanchias Case 1985 FALL

Van Tiflin, Patrick R. Common Problems in Cooperative Bylaws 1985 FALL

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